CHAMPIMAS: what changed
Two fiscal 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.
CHAMPIMAS
Largest movements
- Current investments +€55,000
up €55,000 (+73.3%), from €75,000 to €130,000
- Stocks and contracts -€35,160
no longer reported in 2025 (was €35,160)
- Tangible fixed assets -€5,734
down €5,734 (-3.5%), from €163,136 to €157,401
- Reserves +€9,582
up €9,582 (+3.5%), from €276,217 to €285,798
of which Distributable reserves: +€9,582
- Other debts +€6,042
up €6,042 (+7.3%), from €83,100 to €89,141
- Gross operating margin -€16,838
down €16,838 (-41.1%), from €40,950 to €24,112
- Financial charges -€3,505
down €3,505 (-36.5%), from €9,599 to €6,094
- Taxes -€1,711
down €1,711 (-34.6%), from €4,953 to €3,242
- Financial income +€786
up €786 (+114.8%), from €684 to €1,470
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.
Cash bridge derived
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 | €382,790 | €398,415 | +€15,625 | +4.1% |
| Fixed assets | 21/28 | €229,834 | €224,100 | -€5,734 | -2.5% |
| Tangible fixed assets | 22/27 | €163,136 | €157,401 | -€5,734 | -3.5% |
| Land and buildings | 22 | €163,136 | €157,401 | -€5,734 | -3.5% |
| Financial fixed assets | 28 | €66,699 | €66,699 | = | 0.0% |
| Current assets | 29/58 | €152,956 | €174,315 | +€21,360 | +14.0% |
| Stocks and contracts in progress | 3 | €35,160 | - | -€35,160 | |
| Stocks | 30/36 | €35,160 | - | -€35,160 | |
| Amounts receivable within one year | 40/41 | €2 | €716 | +€714 | +44342.9% |
| Other amounts receivable | 41 | €2 | €716 | +€714 | +44342.9% |
| Current investments | 50/53 | €75,000 | €130,000 | +€55,000 | +73.3% |
| Cash at bank and in hand | 54/58 | €42,795 | €43,600 | +€805 | +1.9% |
| Total equity and liabilities | 10/49 | €382,790 | €398,415 | +€15,625 | +4.1% |
| Equity | 10/15 | €294,817 | €304,398 | +€9,582 | +3.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €276,217 | €285,798 | +€9,582 | +3.5% |
| Tax-exempt reserves | 132 | €507 | €507 | = | 0.0% |
| Distributable reserves | 133 | €275,710 | €285,292 | +€9,582 | +3.5% |
| Amounts payable | 17/49 | €87,973 | €94,017 | +€6,044 | +6.9% |
| Amounts payable within one year | 42/48 | €87,973 | €94,017 | +€6,044 | +6.9% |
| Trade debts | 44 | €126 | €128 | +€2 | +1.6% |
| Suppliers | 440/4 | €126 | €128 | +€2 | +1.6% |
| Taxes, remuneration and social security | 45 | €4,748 | €4,748 | = | 0.0% |
| Taxes | 450/3 | €4,748 | €4,748 | = | 0.0% |
| Other amounts payable | 47/48 | €83,100 | €89,141 | +€6,042 | +7.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,734 | €5,734 | = | 0.0% |
| Other operating charges | 640/8 | €897 | €930 | +€33 | +3.7% |
| Gross operating margin | 9900 | €40,950 | €24,112 | -€16,838 | -41.1% |
| Operating profit (loss) | 9901 | €34,319 | €17,447 | -€16,871 | -49.2% |
| Financial income | 75/76B | €684 | €1,470 | +€786 | +114.8% |
| Recurring financial income | 75 | €684 | €1,470 | +€786 | +114.8% |
| Financial charges | 65/66B | €9,599 | €6,094 | -€3,505 | -36.5% |
| Recurring financial charges | 65 | €9,599 | €6,094 | -€3,505 | -36.5% |
| Profit (loss) for the period before taxes | 9903 | €25,404 | €12,823 | -€12,581 | -49.5% |
| Income taxes | 67/77 | €4,953 | €3,242 | -€1,711 | -34.6% |
| Profit (loss) for the period | 9904 | €20,451 | €9,582 | -€10,870 | -53.1% |
| Profit (loss) for the period to be appropriated | 9905 | €20,451 | €9,582 | -€10,870 | -53.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.