CHAMPI - FRESH: 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.
CHAMPI - FRESH
Largest movements
- Tangible fixed assets -€26,586
down €26,586 (-9.0%), from €295,489 to €268,903
of which Land and buildings: -€24,386
- Cash -€15,602
down €15,602 (-18.4%), from €84,643 to €69,042
mainly Debts after one year (-€21,429) and Other debts (-€12,110)
- Debts after one year -€21,429
down €21,429 (-8.2%), from €260,429 to €239,000
- Other debts -€12,110
down €12,110 (-67.5%), from €17,942 to €5,832
- Investment grants -€7,808
no longer reported in 2025 (was €7,808)
- Other operating charges +€25,538
up €25,538 (+390%), from €6,555 to €32,093
- Write-downs -€24,440
new in 2025: -€24,440
- Financial income +€7,722
up €7,722 (+1,187%), from €651 to €8,373
- Depreciation +€1,387
up €1,387 (+4.0%), from €34,300 to €35,687
- Financial charges -€1,142
down €1,142 (-34.8%), from €3,287 to €2,144
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €384,965 | €345,275 | -€39,691 | -10.3% |
| Fixed assets | 21/28 | €295,489 | €268,903 | -€26,586 | -9.0% |
| Tangible fixed assets | 22/27 | €295,489 | €268,903 | -€26,586 | -9.0% |
| Land and buildings | 22 | €287,388 | €263,002 | -€24,386 | -8.5% |
| Plant, machinery and equipment | 23 | €8,101 | €5,901 | -€2,200 | -27.2% |
| Current assets | 29/58 | €89,476 | €76,371 | -€13,105 | -14.6% |
| Amounts receivable within one year | 40/41 | €3,206 | €4,435 | +€1,228 | +38.3% |
| Trade receivables | 40 | €3,206 | €3,690 | +€484 | +15.1% |
| Other amounts receivable | 41 | - | €744 | +€744 | |
| Cash at bank and in hand | 54/58 | €84,643 | €69,042 | -€15,602 | -18.4% |
| Deferred charges and accrued income | 490/1 | €1,627 | €2,895 | +€1,268 | +77.9% |
| Total equity and liabilities | 10/49 | €384,965 | €345,275 | -€39,691 | -10.3% |
| Equity | 10/15 | €72,706 | €67,647 | -€5,059 | -7.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €16,769 | €16,769 | = | 0.0% |
| Tax-exempt reserves | 132 | €14,910 | €14,910 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,536 | €32,286 | +€2,749 | +9.3% |
| Investment grants | 15 | €7,808 | - | -€7,808 | |
| Provisions and deferred taxes | 16 | €2,600 | - | -€2,600 | |
| Deferred taxes | 168 | €2,600 | - | -€2,600 | |
| Amounts payable | 17/49 | €309,659 | €277,628 | -€32,031 | -10.3% |
| Amounts payable after more than one year | 17 | €260,429 | €239,000 | -€21,429 | -8.2% |
| Financial debts | 170/4 | €260,429 | €239,000 | -€21,429 | -8.2% |
| Amounts payable within one year | 42/48 | €46,881 | €36,278 | -€10,603 | -22.6% |
| Current portion of amounts payable after more than one year | 42 | €21,429 | €21,429 | +€0 | 0.0% |
| Trade debts | 44 | €5,773 | €9,018 | +€3,245 | +56.2% |
| Suppliers | 440/4 | €5,773 | €9,018 | +€3,245 | +56.2% |
| Taxes, remuneration and social security | 45 | €1,737 | - | -€1,737 | |
| Taxes | 450/3 | €1,737 | - | -€1,737 | |
| Other amounts payable | 47/48 | €17,942 | €5,832 | -€12,110 | -67.5% |
| Accrued charges and deferred income | 492/3 | €2,350 | €2,350 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,300 | €35,687 | +€1,387 | +4.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€24,440 | -€24,440 | |
| Other operating charges | 640/8 | €6,555 | €32,093 | +€25,538 | +390% |
| Gross operating margin | 9900 | €36,730 | €37,260 | +€531 | +1.4% |
| Operating profit (loss) | 9901 | -€4,125 | -€6,080 | -€1,955 | -47.4% |
| Financial income | 75/76B | €651 | €8,373 | +€7,722 | +1,187% |
| Recurring financial income | 75 | €651 | €8,373 | +€7,722 | +1,187% |
| Financial charges | 65/66B | €3,287 | €2,144 | -€1,142 | -34.8% |
| Recurring financial charges | 65 | €3,287 | €2,144 | -€1,142 | -34.8% |
| Profit (loss) for the period before taxes | 9903 | -€6,761 | €149 | +€6,910 | |
| Transfer from deferred taxes | 780 | €217 | €2,600 | +€2,383 | +1,100% |
| Income taxes | 67/77 | €125 | - | -€125 | |
| Profit (loss) for the period | 9904 | -€6,670 | €2,749 | +€9,419 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,670 | €2,749 | +€9,419 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.