CHAMPA: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
CHAMPA
Largest movements
- Receivables within one year +€12,817
up €12,817 (+113%), from €11,369 to €24,185
of which Trade receivables: +€11,833
- Cash -€6,272
down €6,272 (-72.6%), from €8,635 to €2,363
mainly Receivables within one year (-€12,817) and Other debts (-€4,281)
- Profit (loss) carried forward +€9,534
up €9,534 (+14.4%), from -€66,285 to -€56,750
- Other debts -€4,281
no longer reported in 2024 (was €4,281)
- Trade debts +€3,436
up €3,436 (+20.1%), from €17,109 to €20,545
- Tax, wage and social debts -€2,144
down €2,144 (-37.6%), from €5,707 to €3,563
of which Remuneration and social security: -€3,000
- Gross operating margin +€29,197
up €29,197 (+26.7%), from €109,332 to €138,529
- Staff costs +€19,843
up €19,843 (+115%), from €17,239 to €37,082
- Other operating charges -€11,270
down €11,270 (-10.9%), from €103,182 to €91,912
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €29,709 | €36,254 | +€6,545 | +22.0% |
| Fixed assets | 21/28 | €9,706 | €9,706 | = | 0.0% |
| Financial fixed assets | 28 | €9,706 | €9,706 | = | 0.0% |
| Current assets | 29/58 | €20,003 | €26,548 | +€6,545 | +32.7% |
| Amounts receivable within one year | 40/41 | €11,369 | €24,185 | +€12,817 | +113% |
| Trade receivables | 40 | €11,369 | €23,201 | +€11,833 | +104% |
| Other amounts receivable | 41 | - | €984 | +€984 | |
| Cash at bank and in hand | 54/58 | €8,635 | €2,363 | -€6,272 | -72.6% |
| Total equity and liabilities | 10/49 | €29,709 | €36,254 | +€6,545 | +22.0% |
| Equity | 10/15 | €1,886 | €11,420 | +€9,534 | +506% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €6,197 | €6,197 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€66,285 | -€56,750 | +€9,534 | +14.4% |
| Amounts payable | 17/49 | €27,823 | €24,834 | -€2,989 | -10.7% |
| Amounts payable within one year | 42/48 | €27,823 | €24,834 | -€2,989 | -10.7% |
| Trade debts | 44 | €17,109 | €20,545 | +€3,436 | +20.1% |
| Suppliers | 440/4 | €17,109 | €20,545 | +€3,436 | +20.1% |
| Advances received on contracts in progress | 46 | €726 | €726 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €5,707 | €3,563 | -€2,144 | -37.6% |
| Taxes | 450/3 | €2,707 | €3,563 | +€856 | +31.6% |
| Remuneration and social security | 454/9 | €3,000 | - | -€3,000 | |
| Other amounts payable | 47/48 | €4,281 | - | -€4,281 | |
| Remuneration, social security and pensions | 62 | €17,239 | €37,082 | +€19,843 | +115% |
| Other operating charges | 640/8 | €103,182 | €91,912 | -€11,270 | -10.9% |
| Gross operating margin | 9900 | €109,332 | €138,529 | +€29,197 | +26.7% |
| Operating profit (loss) | 9901 | -€11,089 | €9,534 | +€20,623 | |
| Profit (loss) for the period before taxes | 9903 | -€11,089 | €9,534 | +€20,623 | |
| Profit (loss) for the period | 9904 | -€11,089 | €9,534 | +€20,623 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,089 | €9,534 | +€20,623 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.