CHAMPAUDITIF: what changed
What changed
CHAMPAUDITIF
NACE 56.112, Limited-service restaurants, excluding mobile food services
filed annual accounts (NBB)
Net result for the year
€6,209
2023 · -€6,829+€13,038
Equity
€11,503
2023 · €5,295+€6,209
Cash
€96,502
2023 · €158,828-€62,326
Balance sheet total
€182,887
2023 · €251,178-€68,291
Largest movements
Assets
- Cash -€62,326
down €62,326 (-39.2%), from €158,828 to €96,502
mainly Debts after one year (-€72,209) and Investment in fixed assets (net) (-€21,035)
- Receivables within one year -€5,725
down €5,725 (-13.9%), from €41,077 to €35,352
of which Trade receivables: -€5,858
Equity and liabilities
- Debts after one year -€72,209
down €72,209 (-57.8%), from €125,000 to €52,791
- Profit (loss) carried forward +€6,209
up €6,209 (+46.7%), from -€13,305 to -€7,097
- Short-term financial debts +€3,419
up €3,419 (+1,151%), from €297 to €3,716
- Tax, wage and social debts -€2,934
down €2,934 (-4.6%), from €63,123 to €60,189
of which Taxes: -€12,553
Income statement
- Gross operating margin +€42,811
up €42,811 (+19.0%), from €225,668 to €268,479
- Staff costs +€26,421
up €26,421 (+13.7%), from €192,840 to €219,261
- Depreciation +€3,576
up €3,576 (+19.4%), from €18,419 to €21,996
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.
Result 2023
-€6,829
Gross operating margin
+€42,811
Staff costs
-€26,421
Depreciation
-€3,576
Other operating charges
+€73
Financial income
-€154
Financial charges
+€305
Result 2024
€6,209
raises the resultlowers the result
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.
From operations
+€27,499
Investment
-€21,035
Financing
-€68,789
Cash 2023
€158,828
From operations (derived)
+€27,499
Net result for the year
+€6,209
Depreciation
+€21,996
Stocks and contracts
-€213
Receivables within one year
+€5,725
Deferred charges and accrued income
-€508
Trade debts
+€1,222
Tax, wage and social debts
-€2,934
Other debts
-€2,417
Accrued charges and deferred income
-€1,581
Investment (derived)
-€21,035
Investment in fixed assets (net)
-€21,035
Financing
-€68,789
Debts after one year
-€72,209
Short-term financial debts
+€3,419
Cash 2024
€96,502
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €251,178 | €182,887 | -€68,291 | -27.2% |
| Fixed assets | 21/28 | €34,397 | €33,437 | -€961 | -2.8% |
| Tangible fixed assets | 22/27 | €34,397 | €33,437 | -€961 | -2.8% |
| Plant, machinery and equipment | 23 | - | €2,371 | +€2,371 | |
| Furniture and vehicles | 24 | €11,849 | €23,902 | +€12,053 | +102% |
| Other tangible fixed assets | 26 | €22,548 | €7,164 | -€15,384 | -68.2% |
| Current assets | 29/58 | €216,781 | €149,450 | -€67,331 | -31.1% |
| Stocks and contracts in progress | 3 | €15,838 | €16,051 | +€213 | +1.3% |
| Stocks | 30/36 | €15,838 | €16,051 | +€213 | +1.3% |
| Amounts receivable within one year | 40/41 | €41,077 | €35,352 | -€5,725 | -13.9% |
| Trade receivables | 40 | €13,195 | €7,338 | -€5,858 | -44.4% |
| Other amounts receivable | 41 | €27,882 | €28,015 | +€133 | +0.5% |
| Cash at bank and in hand | 54/58 | €158,828 | €96,502 | -€62,326 | -39.2% |
| Deferred charges and accrued income | 490/1 | €1,038 | €1,545 | +€508 | +48.9% |
| Total equity and liabilities | 10/49 | €251,178 | €182,887 | -€68,291 | -27.2% |
| Equity | 10/15 | €5,295 | €11,503 | +€6,209 | +117% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,305 | -€7,097 | +€6,209 | +46.7% |
| Amounts payable | 17/49 | €245,884 | €171,384 | -€74,500 | -30.3% |
| Amounts payable after more than one year | 17 | €125,000 | €52,791 | -€72,209 | -57.8% |
| Other amounts payable | 178/9 | €125,000 | €52,791 | -€72,209 | -57.8% |
| Amounts payable within one year | 42/48 | €119,302 | €118,592 | -€710 | -0.6% |
| Financial debts | 43 | €297 | €3,716 | +€3,419 | +1,151% |
| Credit institutions | 430/8 | €297 | €3,716 | +€3,419 | +1,151% |
| Trade debts | 44 | €44,500 | €45,722 | +€1,222 | +2.7% |
| Suppliers | 440/4 | €44,500 | €45,722 | +€1,222 | +2.7% |
| Taxes, remuneration and social security | 45 | €63,123 | €60,189 | -€2,934 | -4.6% |
| Taxes | 450/3 | €35,062 | €22,509 | -€12,553 | -35.8% |
| Remuneration and social security | 454/9 | €28,061 | €37,680 | +€9,619 | +34.3% |
| Other amounts payable | 47/48 | €11,382 | €8,965 | -€2,417 | -21.2% |
| Accrued charges and deferred income | 492/3 | €1,581 | - | -€1,581 | |
| Remuneration, social security and pensions | 62 | €192,840 | €219,261 | +€26,421 | +13.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,419 | €21,996 | +€3,576 | +19.4% |
| Other operating charges | 640/8 | €4,023 | €3,950 | -€73 | -1.8% |
| Gross operating margin | 9900 | €225,668 | €268,479 | +€42,811 | +19.0% |
| Operating profit (loss) | 9901 | €10,386 | €23,273 | +€12,887 | +124% |
| Financial income | 75/76B | €154 | - | -€154 | |
| Recurring financial income | 75 | €154 | - | -€154 | |
| Financial charges | 65/66B | €17,369 | €17,064 | -€305 | -1.8% |
| Recurring financial charges | 65 | €17,369 | €17,064 | -€305 | -1.8% |
| Profit (loss) for the period before taxes | 9903 | -€6,829 | €6,209 | +€13,038 | |
| Profit (loss) for the period | 9904 | -€6,829 | €6,209 | +€13,038 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,829 | €6,209 | +€13,038 |
Next steps
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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 7 November 2026 via checked.be.