CHAMPACA: what changed
CHAMPACA
Largest movements
- Cash -€5,837
down €5,837 (-48.1%), from €12,145 to €6,307
mainly Net result for the year (-€8,699) and Tax, wage and social debts (-€674)
- Tangible fixed assets -€1,852
down €1,852 (-45.5%), from €4,073 to €2,221
of which Other tangible fixed assets: -€1,776
- Receivables within one year -€1,050
down €1,050 (-100%), from €1,050 to €0
- Profit (loss) carried forward -€8,699
down €8,699 (-40.0%), from -€21,729 to -€30,429
- Tax, wage and social debts -€674
down €674 (-70.8%), from €952 to €278
- Trade debts +€588
up €588 (+59.4%), from €990 to €1,578
- Gross operating margin +€6,413
up €6,413 (+54.9%), from -€11,672 to -€5,259
- Depreciation -€1,881
down €1,881 (-50.4%), from €3,733 to €1,852
- Other operating charges -€402
down €402 (-28.8%), from €1,394 to €992
Change in the result, 2023 to 2024
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 2023 and 2024 balance sheets and the 2024 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 | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €17,267 | €8,528 | -€8,739 | -50.6% |
| Fixed assets | 21/28 | €4,073 | €2,221 | -€1,852 | -45.5% |
| Tangible fixed assets | 22/27 | €4,073 | €2,221 | -€1,852 | -45.5% |
| Furniture and vehicles | 24 | €76 | €0 | -€76 | -100% |
| Other tangible fixed assets | 26 | €3,997 | €2,221 | -€1,776 | -44.4% |
| Current assets | 29/58 | €13,195 | €6,307 | -€6,887 | -52.2% |
| Amounts receivable within one year | 40/41 | €1,050 | €0 | -€1,050 | -100% |
| Trade receivables | 40 | €1,050 | €0 | -€1,050 | -100% |
| Cash at bank and in hand | 54/58 | €12,145 | €6,307 | -€5,837 | -48.1% |
| Total equity and liabilities | 10/49 | €17,267 | €8,528 | -€8,739 | -50.6% |
| Equity | 10/15 | €14,171 | €5,471 | -€8,699 | -61.4% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €16,900 | €16,900 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Distributable reserves | 133 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,729 | -€30,429 | -€8,699 | -40.0% |
| Amounts payable | 17/49 | €3,096 | €3,057 | -€40 | -1.3% |
| Amounts payable after more than one year | 17 | €1,140 | €1,170 | +€30 | +2.6% |
| Other amounts payable | 178/9 | €1,140 | €1,170 | +€30 | +2.6% |
| Amounts payable within one year | 42/48 | €1,956 | €1,887 | -€70 | -3.6% |
| Trade debts | 44 | €990 | €1,578 | +€588 | +59.4% |
| Suppliers | 440/4 | €990 | €1,578 | +€588 | +59.4% |
| Taxes, remuneration and social security | 45 | €952 | €278 | -€674 | -70.8% |
| Taxes | 450/3 | €952 | €278 | -€674 | -70.8% |
| Other amounts payable | 47/48 | €14 | €31 | +€17 | +117% |
| Remuneration, social security and pensions | 62 | €52 | - | -€52 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,733 | €1,852 | -€1,881 | -50.4% |
| Other operating charges | 640/8 | €1,394 | €992 | -€402 | -28.8% |
| Gross operating margin | 9900 | -€11,672 | -€5,259 | +€6,413 | +54.9% |
| Operating profit (loss) | 9901 | -€16,852 | -€8,103 | +€8,748 | +51.9% |
| Financial income | 75/76B | €0 | €48 | +€48 | +159,933% |
| Recurring financial income | 75 | €0 | €48 | +€48 | +159,933% |
| Financial charges | 65/66B | €498 | €469 | -€28 | -5.7% |
| Recurring financial charges | 65 | €498 | €469 | -€28 | -5.7% |
| Profit (loss) for the period before taxes | 9903 | -€17,349 | -€8,525 | +€8,825 | +50.9% |
| Income taxes | 67/77 | €117 | €175 | +€58 | +49.9% |
| Profit (loss) for the period | 9904 | -€17,466 | -€8,699 | +€8,767 | +50.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,466 | -€8,699 | +€8,767 | +50.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.