CHAMPON M: 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.
CHAMPON M
Largest movements
- Cash -€31,537
down €31,537 (-62.4%), from €50,520 to €18,982
mainly Other debts (-€37,806) and Trade debts (-€631)
- Other debts -€37,806
no longer reported in 2025 (was €37,806)
- Profit (loss) carried forward +€6,739
up €6,739 (+2.8%), from -€243,499 to -€236,761
- Gross operating margin -€1,267
down €1,267 (-13.8%), from €9,159 to €7,892
- Other operating charges +€351
up €351 (+35.1%), from €999 to €1,350
- Taxes +€189
new in 2025: €189
- Financial charges -€183
no longer reported in 2025 (was €183)
- Financial income +€141
up €141 (+57.6%), from €245 to €386
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 | €256,346 | €224,570 | -€31,776 | -12.4% |
| Fixed assets | 21/28 | €205,513 | €205,513 | = | 0.0% |
| Tangible fixed assets | 22/27 | €205,513 | €205,513 | = | 0.0% |
| Land and buildings | 22 | €205,513 | €205,513 | = | 0.0% |
| Current assets | 29/58 | €50,833 | €19,057 | -€31,776 | -62.5% |
| Amounts receivable within one year | 40/41 | €313 | - | -€313 | |
| Trade receivables | 40 | €240 | - | -€240 | |
| Other amounts receivable | 41 | €73 | - | -€73 | |
| Cash at bank and in hand | 54/58 | €50,520 | €18,982 | -€31,537 | -62.4% |
| Deferred charges and accrued income | 490/1 | - | €75 | +€75 | |
| Total equity and liabilities | 10/49 | €256,346 | €224,570 | -€31,776 | -12.4% |
| Equity | 10/15 | €217,831 | €224,570 | +€6,739 | +3.1% |
| Contributions | 10/11 | €258,000 | €258,000 | = | 0.0% |
| Reserves | 13 | €203,330 | €203,330 | = | 0.0% |
| Non-distributable reserves | 130/1 | €90,861 | €90,861 | = | 0.0% |
| Other | 1319 | €90,861 | €90,861 | = | 0.0% |
| Distributable reserves | 133 | €112,469 | €112,469 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€243,499 | -€236,761 | +€6,739 | +2.8% |
| Amounts payable | 17/49 | €38,514 | - | -€38,514 | |
| Amounts payable within one year | 42/48 | €38,514 | - | -€38,514 | |
| Trade debts | 44 | €631 | - | -€631 | |
| Suppliers | 440/4 | €631 | - | -€631 | |
| Taxes, remuneration and social security | 45 | €78 | - | -€78 | |
| Taxes | 450/3 | €78 | - | -€78 | |
| Other amounts payable | 47/48 | €37,806 | - | -€37,806 | |
| Other operating charges | 640/8 | €999 | €1,350 | +€351 | +35.1% |
| Gross operating margin | 9900 | €9,159 | €7,892 | -€1,267 | -13.8% |
| Operating profit (loss) | 9901 | €8,159 | €6,542 | -€1,617 | -19.8% |
| Financial income | 75/76B | €245 | €386 | +€141 | +57.6% |
| Recurring financial income | 75 | €245 | €386 | +€141 | +57.6% |
| Financial charges | 65/66B | €183 | - | -€183 | |
| Recurring financial charges | 65 | €183 | - | -€183 | |
| Profit (loss) for the period before taxes | 9903 | €8,221 | €6,928 | -€1,293 | -15.7% |
| Income taxes | 67/77 | - | €189 | +€189 | |
| Profit (loss) for the period | 9904 | €8,221 | €6,739 | -€1,483 | -18.0% |
| Profit (loss) for the period to be appropriated | 9905 | €8,221 | €6,739 | -€1,483 | -18.0% |
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 18 October 2026 via checked.be.