CHAMPILLY: 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.
CHAMPILLY
Largest movements
- Receivables within one year +€14,746
up €14,746 (+58.3%), from €25,276 to €40,023
of which Trade receivables: +€11,618
- Stocks and contracts -€12,348
down €12,348 (-14.1%), from €87,403 to €75,055
- Cash +€7,951
up €7,951 (+46.7%), from €17,043 to €24,995
mainly Debts after one year (+€40,386) and Stocks and contracts (+€12,348)
- Debts after one year +€40,386
new in 2025: €40,386
- Trade debts -€37,032
down €37,032 (-79.1%), from €46,825 to €9,793
- Other debts +€8,732
up €8,732 (+11.6%), from €75,474 to €84,206
- Profit (loss) carried forward -€3,269
down €3,269 (-10.8%), from -€30,214 to -€33,483
- Tax, wage and social debts +€2,205
up €2,205, from €0 to €2,205
- Gross operating margin -€9,684
down €9,684 (-87.3%), from €11,100 to €1,415
- Financial charges +€4,040
up €4,040 (+2,291%), from €176 to €4,216
- Other operating charges -€1,778
down €1,778 (-69.9%), from €2,543 to €765
- Depreciation -€1,147
down €1,147 (-75.6%), from €1,517 to €370
- Financial income +€504
up €504 (+310%), from €163 to €666
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 | €130,564 | €141,585 | +€11,021 | +8.4% |
| Fixed assets | 21/28 | €370 | €0 | -€370 | -100% |
| Intangible fixed assets | 21 | €370 | €0 | -€370 | -100% |
| Current assets | 29/58 | €130,194 | €141,585 | +€11,391 | +8.7% |
| Stocks and contracts in progress | 3 | €87,403 | €75,055 | -€12,348 | -14.1% |
| Stocks | 30/36 | €87,403 | €75,055 | -€12,348 | -14.1% |
| Amounts receivable within one year | 40/41 | €25,276 | €40,023 | +€14,746 | +58.3% |
| Trade receivables | 40 | €10,925 | €22,543 | +€11,618 | +106% |
| Other amounts receivable | 41 | €14,351 | €17,480 | +€3,129 | +21.8% |
| Cash at bank and in hand | 54/58 | €17,043 | €24,995 | +€7,951 | +46.7% |
| Deferred charges and accrued income | 490/1 | €472 | €1,512 | +€1,041 | +221% |
| Total equity and liabilities | 10/49 | €130,564 | €141,585 | +€11,021 | +8.4% |
| Equity | 10/15 | €8,264 | €4,995 | -€3,269 | -39.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €19,878 | €19,878 | = | 0.0% |
| Distributable reserves | 133 | €19,878 | €19,878 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,214 | -€33,483 | -€3,269 | -10.8% |
| Amounts payable | 17/49 | €122,300 | €136,590 | +€14,290 | +11.7% |
| Amounts payable after more than one year | 17 | - | €40,386 | +€40,386 | |
| Financial debts | 170/4 | - | €40,386 | +€40,386 | |
| Amounts payable within one year | 42/48 | €122,300 | €96,204 | -€26,096 | -21.3% |
| Trade debts | 44 | €46,825 | €9,793 | -€37,032 | -79.1% |
| Suppliers | 440/4 | €46,825 | €9,793 | -€37,032 | -79.1% |
| Taxes, remuneration and social security | 45 | €0 | €2,205 | +€2,205 | |
| Taxes | 450/3 | €0 | €2,205 | +€2,205 | |
| Other amounts payable | 47/48 | €75,474 | €84,206 | +€8,732 | +11.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,517 | €370 | -€1,147 | -75.6% |
| Other operating charges | 640/8 | €2,543 | €765 | -€1,778 | -69.9% |
| Gross operating margin | 9900 | €11,100 | €1,415 | -€9,684 | -87.3% |
| Operating profit (loss) | 9901 | €7,040 | €281 | -€6,759 | -96.0% |
| Financial income | 75/76B | €163 | €666 | +€504 | +310% |
| Recurring financial income | 75 | €163 | €666 | +€504 | +310% |
| Financial charges | 65/66B | €176 | €4,216 | +€4,040 | +2,291% |
| Recurring financial charges | 65 | €176 | €4,216 | +€4,040 | +2,291% |
| Profit (loss) for the period before taxes | 9903 | €7,026 | -€3,269 | -€10,295 | |
| Profit (loss) for the period | 9904 | €7,026 | -€3,269 | -€10,295 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,026 | -€3,269 | -€10,295 |
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 14 October 2026 via checked.be.