Champimmo: 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.
Champimmo
Largest movements
- Tangible fixed assets -€27,898
down €27,898 (-7.1%), from €394,111 to €366,213
of which Land and buildings: -€19,178
- Current investments +€25,000
up €25,000 (+100.0%), from €25,000 to €50,000
- Cash -€9,728
down €9,728 (-19.8%), from €49,162 to €39,435
mainly Debts after one year (-€35,850) and Current investments (-€25,000)
- Debts after one year -€35,850
down €35,850 (-38.5%), from €93,109 to €57,259
of which Financial debts: -€35,850
- Other debts +€17,688
up €17,688 (+4.5%), from €389,745 to €407,434
- Profit (loss) carried forward +€12,775
up €12,775 (+18.3%), from -€69,769 to -€56,993
- Other operating charges -€5,547
down €5,547 (-66.4%), from €8,354 to €2,807
- Gross operating margin -€3,257
down €3,257 (-5.5%), from €59,311 to €56,054
- Depreciation +€764
up €764 (+2.2%), from €35,483 to €36,247
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 | €471,829 | €464,140 | -€7,689 | -1.6% |
| Fixed assets | 21/28 | €394,111 | €366,213 | -€27,898 | -7.1% |
| Tangible fixed assets | 22/27 | €394,111 | €366,213 | -€27,898 | -7.1% |
| Land and buildings | 22 | €358,714 | €339,537 | -€19,178 | -5.3% |
| Plant, machinery and equipment | 23 | €34,296 | €25,807 | -€8,489 | -24.8% |
| Furniture and vehicles | 24 | €1,100 | €869 | -€232 | -21.0% |
| Current assets | 29/58 | €77,718 | €97,928 | +€20,209 | +26.0% |
| Amounts receivable within one year | 40/41 | - | €850 | +€850 | |
| Trade receivables | 40 | - | €850 | +€850 | |
| Current investments | 50/53 | €25,000 | €50,000 | +€25,000 | +100.0% |
| Cash at bank and in hand | 54/58 | €49,162 | €39,435 | -€9,728 | -19.8% |
| Deferred charges and accrued income | 490/1 | €3,556 | €7,643 | +€4,087 | +114.9% |
| Total equity and liabilities | 10/49 | €471,829 | €464,140 | -€7,689 | -1.6% |
| Equity | 10/15 | -€51,169 | -€38,393 | +€12,775 | +25.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€69,769 | -€56,993 | +€12,775 | +18.3% |
| Amounts payable | 17/49 | €522,998 | €502,534 | -€20,464 | -3.9% |
| Amounts payable after more than one year | 17 | €93,109 | €57,259 | -€35,850 | -38.5% |
| Financial debts | 170/4 | €93,059 | €57,209 | -€35,850 | -38.5% |
| Other amounts payable | 178/9 | €50 | €50 | = | 0.0% |
| Amounts payable within one year | 42/48 | €429,889 | €445,274 | +€15,386 | +3.6% |
| Current portion of amounts payable after more than one year | 42 | €39,776 | €35,850 | -€3,926 | -9.9% |
| Trade debts | 44 | €367 | €1,991 | +€1,623 | +442.0% |
| Suppliers | 440/4 | €367 | €1,991 | +€1,623 | +442.0% |
| Other amounts payable | 47/48 | €389,745 | €407,434 | +€17,688 | +4.5% |
| Non-recurring operating income | 76A | €1,177 | - | -€1,177 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,483 | €36,247 | +€764 | +2.2% |
| Other operating charges | 640/8 | €8,354 | €2,807 | -€5,547 | -66.4% |
| Gross operating margin | 9900 | €59,311 | €56,054 | -€3,257 | -5.5% |
| Operating profit (loss) | 9901 | €15,473 | €16,999 | +€1,526 | +9.9% |
| Financial income | 75/76B | €582 | €922 | +€340 | +58.5% |
| Recurring financial income | 75 | €582 | €922 | +€340 | +58.5% |
| Financial charges | 65/66B | €4,906 | €5,146 | +€240 | +4.9% |
| Recurring financial charges | 65 | €4,906 | €5,146 | +€240 | +4.9% |
| Profit (loss) for the period before taxes | 9903 | €11,149 | €12,775 | +€1,626 | +14.6% |
| Profit (loss) for the period | 9904 | €11,149 | €12,775 | +€1,626 | +14.6% |
| Profit (loss) for the period to be appropriated | 9905 | €11,149 | €12,775 | +€1,626 | +14.6% |
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 1 October 2026 via checked.be.