Champost BDP: 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.
Champost BDP
Largest movements
- Tangible fixed assets +€642,561
up €642,561 (+53.4%), from €1.2m to €1.8m
- Current investments -€500,000
no longer reported in 2025 (was €500,000)
- Receivables within one year +€398,685
up €398,685 (+161.6%), from €246,750 to €645,434
of which Trade receivables: +€300,459
- Cash -€184,406
down €184,406 (-43.6%), from €423,249 to €238,843
mainly Investment in fixed assets (net) (-€756,655) and Receivables within one year (-€398,685)
- Profit (loss) carried forward +€533,867
up €533,867 (+606.2%), from €88,074 to €621,942
- Other debts -€118,472
down €118,472 (-12.9%), from €917,167 to €798,695
- Trade debts -€61,107
down €61,107 (-14.7%), from €416,044 to €354,936
- Depreciation +€67,723
up €67,723 (+146.0%), from €46,371 to €114,094
- Taxes -€37,849
down €37,849 (-21.0%), from €180,602 to €142,754
- Gross operating margin +€36,370
up €36,370 (+4.9%), from €737,950 to €774,320
- Financial income +€27,083
up €27,083 (+144.6%), from €18,724 to €45,806
of which Non-recurring financial income: +€41,627
- Financial charges +€13,816
up €13,816 (+152.1%), from €9,085 to €22,901
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 | €2,380,235 | €2,736,865 | +€356,630 | +15.0% |
| Fixed assets | 21/28 | €1,202,846 | €1,845,407 | +€642,561 | +53.4% |
| Tangible fixed assets | 22/27 | €1,202,846 | €1,845,407 | +€642,561 | +53.4% |
| Land and buildings | 22 | €1,199,675 | €1,487,344 | +€287,669 | +24.0% |
| Plant, machinery and equipment | 23 | €3,171 | €238,555 | +€235,384 | +7422.6% |
| Furniture and vehicles | 24 | - | €119,508 | +€119,508 | |
| Current assets | 29/58 | €1,177,389 | €891,458 | -€285,931 | -24.3% |
| Amounts receivable within one year | 40/41 | €246,750 | €645,434 | +€398,685 | +161.6% |
| Trade receivables | 40 | €214,950 | €515,409 | +€300,459 | +139.8% |
| Other amounts receivable | 41 | €31,799 | €130,025 | +€98,226 | +308.9% |
| Current investments | 50/53 | €500,000 | - | -€500,000 | |
| Cash at bank and in hand | 54/58 | €423,249 | €238,843 | -€184,406 | -43.6% |
| Deferred charges and accrued income | 490/1 | €7,390 | €7,181 | -€210 | -2.8% |
| Total equity and liabilities | 10/49 | €2,380,235 | €2,736,865 | +€356,630 | +15.0% |
| Equity | 10/15 | €90,074 | €623,942 | +€533,867 | +592.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €88,074 | €621,942 | +€533,867 | +606.2% |
| Amounts payable | 17/49 | €2,290,161 | €2,112,924 | -€177,237 | -7.7% |
| Amounts payable after more than one year | 17 | €691,514 | €690,527 | -€987 | -0.1% |
| Financial debts | 170/4 | €691,514 | €690,527 | -€987 | -0.1% |
| Amounts payable within one year | 42/48 | €1,598,647 | €1,422,397 | -€176,250 | -11.0% |
| Current portion of amounts payable after more than one year | 42 | €255,421 | €267,723 | +€12,303 | +4.8% |
| Trade debts | 44 | €416,044 | €354,936 | -€61,107 | -14.7% |
| Suppliers | 440/4 | €416,044 | €354,936 | -€61,107 | -14.7% |
| Taxes, remuneration and social security | 45 | €10,015 | €1,042 | -€8,973 | -89.6% |
| Taxes | 450/3 | €10,015 | €1,042 | -€8,973 | -89.6% |
| Other amounts payable | 47/48 | €917,167 | €798,695 | -€118,472 | -12.9% |
| Remuneration, social security and pensions | 62 | - | €6,511 | +€6,511 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,371 | €114,094 | +€67,723 | +146.0% |
| Other operating charges | 640/8 | €9,435 | - | -€9,435 | |
| Gross operating margin | 9900 | €737,950 | €774,320 | +€36,370 | +4.9% |
| Operating profit (loss) | 9901 | €682,144 | €653,715 | -€28,428 | -4.2% |
| Financial income | 75/76B | €18,724 | €45,806 | +€27,083 | +144.6% |
| Recurring financial income | 75 | €18,724 | €4,179 | -€14,544 | -77.7% |
| Non-recurring financial income | 76B | - | €41,627 | +€41,627 | |
| Financial charges | 65/66B | €9,085 | €22,901 | +€13,816 | +152.1% |
| Recurring financial charges | 65 | €9,085 | €22,901 | +€13,816 | +152.1% |
| Profit (loss) for the period before taxes | 9903 | €691,783 | €676,621 | -€15,162 | -2.2% |
| Income taxes | 67/77 | €180,602 | €142,754 | -€37,849 | -21.0% |
| Profit (loss) for the period | 9904 | €511,180 | €533,867 | +€22,687 | +4.4% |
| Profit (loss) for the period to be appropriated | 9905 | €511,180 | €533,867 | +€22,687 | +4.4% |
Source: filed annual accounts (NBB), financial years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.