CHAMPIA IMMO: 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.
CHAMPIA IMMO
Largest movements
- Tangible fixed assets -€12,431
down €12,431 (-3.0%), from €411,928 to €399,496
- Receivables within one year +€5,145
up €5,145 (+80.1%), from €6,420 to €11,565
of which Trade receivables: +€5,145
- Debts after one year -€22,300
down €22,300 (-6.2%), from €357,353 to €335,053
of which Financial debts: -€22,300
- Profit (loss) carried forward +€9,298
up €9,298 (+88.7%), from -€10,482 to -€1,184
- Gross operating margin +€16,623
up €16,623 (+119%), from €13,971 to €30,594
- Financial charges -€428
down €428 (-7.3%), from €5,876 to €5,448
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 | €418,375 | €411,134 | -€7,241 | -1.7% |
| Fixed assets | 21/28 | €411,928 | €399,496 | -€12,431 | -3.0% |
| Tangible fixed assets | 22/27 | €411,928 | €399,496 | -€12,431 | -3.0% |
| Land and buildings | 22 | €411,928 | €399,496 | -€12,431 | -3.0% |
| Current assets | 29/58 | €6,448 | €11,638 | +€5,190 | +80.5% |
| Amounts receivable within one year | 40/41 | €6,420 | €11,565 | +€5,145 | +80.1% |
| Trade receivables | 40 | €6,420 | €11,565 | +€5,145 | +80.1% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €27 | €73 | +€45 | +165% |
| Total equity and liabilities | 10/49 | €418,375 | €411,134 | -€7,241 | -1.7% |
| Equity | 10/15 | -€7,982 | €1,316 | +€9,298 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,482 | -€1,184 | +€9,298 | +88.7% |
| Amounts payable | 17/49 | €426,357 | €409,818 | -€16,540 | -3.9% |
| Amounts payable after more than one year | 17 | €357,353 | €335,053 | -€22,300 | -6.2% |
| Financial debts | 170/4 | €269,853 | €247,553 | -€22,300 | -8.3% |
| Other amounts payable | 178/9 | €87,500 | €87,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €69,005 | €74,765 | +€5,760 | +8.3% |
| Current portion of amounts payable after more than one year | 42 | €21,886 | €22,300 | +€414 | +1.9% |
| Trade debts | 44 | €0 | €323 | +€323 | |
| Suppliers | 440/4 | €0 | €323 | +€323 | |
| Taxes, remuneration and social security | 45 | €483 | €1,593 | +€1,110 | +230% |
| Taxes | 450/3 | €483 | €1,593 | +€1,110 | +230% |
| Other amounts payable | 47/48 | €46,635 | €50,549 | +€3,914 | +8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,431 | €12,431 | = | 0.0% |
| Other operating charges | 640/8 | €3,320 | €3,425 | +€104 | +3.1% |
| Gross operating margin | 9900 | €13,971 | €30,594 | +€16,623 | +119% |
| Operating profit (loss) | 9901 | -€1,781 | €14,738 | +€16,519 | |
| Financial income | 75/76B | - | €8 | +€8 | |
| Recurring financial income | 75 | - | €8 | +€8 | |
| Financial charges | 65/66B | €5,876 | €5,448 | -€428 | -7.3% |
| Recurring financial charges | 65 | €5,876 | €5,448 | -€428 | -7.3% |
| Profit (loss) for the period before taxes | 9903 | -€7,656 | €9,298 | +€16,955 | |
| Profit (loss) for the period | 9904 | -€7,656 | €9,298 | +€16,955 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,656 | €9,298 | +€16,955 |
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 20 October 2026 via checked.be.