CHAMPIGNONS PERNEEL: 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.
CHAMPIGNONS PERNEEL
Largest movements
- Tangible fixed assets -€27,024
down €27,024 (-24.5%), from €110,412 to €83,388
of which Land and buildings: -€24,473
- Profit (loss) carried forward -€19,674
down €19,674 (-2.9%), from -€678,786 to -€698,460
- Other debts -€14,165
down €14,165 (-7.7%), from €184,345 to €170,180
- Short-term financial debts -€7,326
down €7,326 (-100%), from €7,326 to €0
- Trade debts +€7,295
up €7,295 (+71.5%), from €10,203 to €17,498
- Tax, wage and social debts +€5,336
up €5,336 (+149%), from €3,574 to €8,910
- Gross operating margin +€10,310
up €10,310 (+125%), from €8,240 to €18,550
- Other operating charges +€1,039
up €1,039 (+11.2%), from €9,271 to €10,310
- Depreciation -€396
down €396 (-1.4%), from €27,420 to €27,024
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €124,935 | €96,400 | -€28,534 | -22.8% |
| Fixed assets | 21/28 | €110,412 | €83,388 | -€27,024 | -24.5% |
| Tangible fixed assets | 22/27 | €110,412 | €83,388 | -€27,024 | -24.5% |
| Land and buildings | 22 | €99,680 | €75,207 | -€24,473 | -24.6% |
| Plant, machinery and equipment | 23 | €6,081 | €4,928 | -€1,153 | -19.0% |
| Furniture and vehicles | 24 | €1,954 | €1,292 | -€661 | -33.8% |
| Leasing and similar rights | 25 | €2,697 | €1,960 | -€737 | -27.3% |
| Current assets | 29/58 | €14,523 | €13,013 | -€1,510 | -10.4% |
| Amounts receivable within one year | 40/41 | €12,763 | €11,734 | -€1,030 | -8.1% |
| Trade receivables | 40 | €8,932 | €7,687 | -€1,245 | -13.9% |
| Other amounts receivable | 41 | €3,831 | €4,046 | +€215 | +5.6% |
| Cash at bank and in hand | 54/58 | €1,759 | €1,279 | -€480 | -27.3% |
| Total equity and liabilities | 10/49 | €124,935 | €96,400 | -€28,534 | -22.8% |
| Equity | 10/15 | -€453,828 | -€473,502 | -€19,674 | -4.3% |
| Contributions | 10/11 | €220,000 | €220,000 | = | 0.0% |
| Reserves | 13 | €4,958 | €4,958 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,958 | €4,958 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,958 | €4,958 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€678,786 | -€698,460 | -€19,674 | -2.9% |
| Amounts payable | 17/49 | €578,763 | €569,903 | -€8,860 | -1.5% |
| Amounts payable after more than one year | 17 | €373,315 | €373,315 | = | 0.0% |
| Financial debts | 170/4 | €373,315 | €373,315 | = | 0.0% |
| Amounts payable within one year | 42/48 | €205,448 | €196,588 | -€8,860 | -4.3% |
| Financial debts | 43 | €7,326 | €0 | -€7,326 | -100% |
| Credit institutions | 430/8 | €7,326 | €0 | -€7,326 | -100% |
| Trade debts | 44 | €10,203 | €17,498 | +€7,295 | +71.5% |
| Suppliers | 440/4 | €10,203 | €17,498 | +€7,295 | +71.5% |
| Taxes, remuneration and social security | 45 | €3,574 | €8,910 | +€5,336 | +149% |
| Taxes | 450/3 | €3,574 | €8,910 | +€5,336 | +149% |
| Other amounts payable | 47/48 | €184,345 | €170,180 | -€14,165 | -7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,420 | €27,024 | -€396 | -1.4% |
| Other operating charges | 640/8 | €9,271 | €10,310 | +€1,039 | +11.2% |
| Non-recurring operating charges | 66A | €36 | €50 | +€14 | +38.7% |
| Gross operating margin | 9900 | €8,240 | €18,550 | +€10,310 | +125% |
| Operating profit (loss) | 9901 | -€28,487 | -€18,834 | +€9,653 | +33.9% |
| Financial income | 75/76B | €196 | €28 | -€168 | -85.6% |
| Recurring financial income | 75 | €196 | €28 | -€168 | -85.6% |
| Financial charges | 65/66B | €685 | €714 | +€29 | +4.3% |
| Recurring financial charges | 65 | €685 | €714 | +€29 | +4.3% |
| Profit (loss) for the period before taxes | 9903 | -€28,976 | -€19,520 | +€9,456 | +32.6% |
| Income taxes | 67/77 | - | €154 | +€154 | |
| Profit (loss) for the period | 9904 | -€28,976 | -€19,674 | +€9,302 | +32.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,976 | -€19,674 | +€9,302 | +32.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.