CHAMPA SOLUTIONS: what changed
CHAMPA SOLUTIONS
Largest movements
- Cash +€14,663
up €14,663 (+38.3%), from €38,256 to €52,919
mainly Net result for the year (+€48,440) and Depreciation (+€13,342)
- Tangible fixed assets -€10,559
down €10,559 (-34.1%), from €30,997 to €20,438
- Receivables within one year +€3,465
up €3,465 (+7.7%), from €44,987 to €48,452
of which Other amounts receivable: +€9,782
- Profit (loss) carried forward -€27,207
down €27,207 (-48.4%), from €56,201 to €28,994
- Other debts +€12,800
up €12,800 (+116%), from €11,000 to €23,800
- Tax, wage and social debts +€11,458
up €11,458 (+48.3%), from €23,742 to €35,200
- Debts after one year +€11,000
new in 2025: €11,000
- Gross operating margin -€15,379
down €15,379 (-16.7%), from €92,177 to €76,798
- Taxes -€3,228
down €3,228 (-17.7%), from €18,228 to €15,000
- Depreciation +€1,043
up €1,043 (+8.5%), from €12,299 to €13,342
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €114,240 | €121,810 | +€7,570 | +6.6% |
| Fixed assets | 21/28 | €30,997 | €20,438 | -€10,559 | -34.1% |
| Tangible fixed assets | 22/27 | €30,997 | €20,438 | -€10,559 | -34.1% |
| Furniture and vehicles | 24 | €30,997 | €20,438 | -€10,559 | -34.1% |
| Current assets | 29/58 | €83,243 | €101,371 | +€18,129 | +21.8% |
| Amounts receivable within one year | 40/41 | €44,987 | €48,452 | +€3,465 | +7.7% |
| Trade receivables | 40 | €28,320 | €22,004 | -€6,316 | -22.3% |
| Other amounts receivable | 41 | €16,667 | €26,449 | +€9,782 | +58.7% |
| Cash at bank and in hand | 54/58 | €38,256 | €52,919 | +€14,663 | +38.3% |
| Total equity and liabilities | 10/49 | €114,240 | €121,810 | +€7,570 | +6.6% |
| Equity | 10/15 | €78,421 | €51,214 | -€27,207 | -34.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,620 | €3,620 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,620 | €3,620 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,620 | €3,620 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,201 | €28,994 | -€27,207 | -48.4% |
| Amounts payable | 17/49 | €35,819 | €70,596 | +€34,777 | +97.1% |
| Amounts payable after more than one year | 17 | - | €11,000 | +€11,000 | |
| Other amounts payable | 178/9 | - | €11,000 | +€11,000 | |
| Amounts payable within one year | 42/48 | €35,819 | €59,596 | +€23,777 | +66.4% |
| Trade debts | 44 | €1,077 | €596 | -€481 | -44.7% |
| Suppliers | 440/4 | €1,077 | €596 | -€481 | -44.7% |
| Taxes, remuneration and social security | 45 | €23,742 | €35,200 | +€11,458 | +48.3% |
| Taxes | 450/3 | €23,742 | €35,200 | +€11,458 | +48.3% |
| Other amounts payable | 47/48 | €11,000 | €23,800 | +€12,800 | +116% |
| Non-recurring operating income | 76A | €5,170 | - | -€5,170 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,299 | €13,342 | +€1,043 | +8.5% |
| Other operating charges | 640/8 | €191 | €231 | +€39 | +20.6% |
| Gross operating margin | 9900 | €92,177 | €76,798 | -€15,379 | -16.7% |
| Operating profit (loss) | 9901 | €79,687 | €63,226 | -€16,461 | -20.7% |
| Financial income | 75/76B | €422 | €348 | -€74 | -17.5% |
| Recurring financial income | 75 | €422 | €348 | -€74 | -17.5% |
| Financial charges | 65/66B | €178 | €134 | -€44 | -24.8% |
| Recurring financial charges | 65 | €178 | €134 | -€44 | -24.8% |
| Profit (loss) for the period before taxes | 9903 | €79,931 | €63,440 | -€16,491 | -20.6% |
| Income taxes | 67/77 | €18,228 | €15,000 | -€3,228 | -17.7% |
| Profit (loss) for the period | 9904 | €61,703 | €48,440 | -€13,263 | -21.5% |
| Profit (loss) for the period to be appropriated | 9905 | €61,703 | €48,440 | -€13,263 | -21.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.