CHAMPS 92: 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.
CHAMPS 92
Largest movements
- Cash -€21,716
down €21,716 (-73.8%), from €29,416 to €7,700
- Receivables within one year +€1,254
new in 2025: €1,254
- Stocks and contracts -€1,225
down €1,225 (-47.3%), from €2,590 to €1,365
- Profit (loss) carried forward -€32,841
down €32,841, from €909 to -€31,932
- Other debts +€15,869
new in 2025: €15,869
- Trade debts -€2,858
no longer reported in 2025 (was €2,858)
- Tax, wage and social debts -€1,857
down €1,857 (-18.3%), from €10,139 to €8,282
of which Taxes: -€1,579
- Staff costs -€6,684
down €6,684 (-15.1%), from €44,325 to €37,641
- Taxes -€4,847
no longer reported in 2025 (was €4,847)
- Gross operating margin +€4,291
up €4,291 (+11.6%), from €37,051 to €41,342
- Other operating charges +€1,386
up €1,386 (+131%), from €1,062 to €2,448
- Financial charges +€450
new in 2025: €450
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €32,506 | €10,819 | -€21,687 | -66.7% |
| Fixed assets | 21/28 | €500 | €500 | = | 0.0% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €32,006 | €10,319 | -€21,687 | -67.8% |
| Stocks and contracts in progress | 3 | €2,590 | €1,365 | -€1,225 | -47.3% |
| Stocks | 30/36 | €2,590 | €1,365 | -€1,225 | -47.3% |
| Amounts receivable within one year | 40/41 | - | €1,254 | +€1,254 | |
| Other amounts receivable | 41 | - | €1,254 | +€1,254 | |
| Cash at bank and in hand | 54/58 | €29,416 | €7,700 | -€21,716 | -73.8% |
| Total equity and liabilities | 10/49 | €32,506 | €10,819 | -€21,687 | -66.7% |
| Equity | 10/15 | €19,509 | -€13,332 | -€32,841 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €909 | -€31,932 | -€32,841 | |
| Amounts payable | 17/49 | €12,997 | €24,151 | +€11,154 | +85.8% |
| Amounts payable within one year | 42/48 | €12,997 | €24,151 | +€11,154 | +85.8% |
| Trade debts | 44 | €2,858 | - | -€2,858 | |
| Suppliers | 440/4 | €2,858 | - | -€2,858 | |
| Taxes, remuneration and social security | 45 | €10,139 | €8,282 | -€1,857 | -18.3% |
| Taxes | 450/3 | €1,579 | - | -€1,579 | |
| Remuneration and social security | 454/9 | €8,560 | €8,282 | -€278 | -3.2% |
| Other amounts payable | 47/48 | - | €15,869 | +€15,869 | |
| Remuneration, social security and pensions | 62 | €44,325 | €37,641 | -€6,684 | -15.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €374 | - | -€374 | |
| Other operating charges | 640/8 | €1,062 | €2,448 | +€1,386 | +131% |
| Gross operating margin | 9900 | €37,051 | €41,342 | +€4,291 | +11.6% |
| Operating profit (loss) | 9901 | -€8,710 | €1,253 | +€9,963 | |
| Financial charges | 65/66B | - | €450 | +€450 | |
| Recurring financial charges | 65 | - | €450 | +€450 | |
| Profit (loss) for the period before taxes | 9903 | -€8,710 | €803 | +€9,513 | |
| Income taxes | 67/77 | €4,847 | - | -€4,847 | |
| Profit (loss) for the period | 9904 | -€13,557 | €803 | +€14,360 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,557 | €803 | +€14,360 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.