ChampS Advising: 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 Advising
Largest movements
- Receivables within one year -€14,131
down €14,131 (-37.1%), from €38,060 to €23,929
of which Other amounts receivable: -€18,754
- Cash -€12,350
down €12,350 (-22.6%), from €54,706 to €42,356
mainly Trade debts (-€17,156) and Net result for the year (-€7,480)
- Tangible fixed assets +€1,102
up €1,102 (+43.6%), from €2,531 to €3,633
of which Furniture and vehicles: +€1,768
- Trade debts -€17,156
down €17,156 (-95.6%), from €17,943 to €786
- Profit (loss) carried forward -€7,480
down €7,480 (-34.6%), from €21,641 to €14,161
- Financial charges +€5,486
up €5,486 (+792%), from €693 to €6,179
- Financial income -€3,676
down €3,676 (-91.8%), from €4,003 to €328
- Taxes -€1,725
down €1,725, from €1,438 to -€287
- Depreciation +€1,014
up €1,014 (+3,266%), from €31 to €1,045
- Other operating charges +€637
up €637 (+84.0%), from €758 to €1,395
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 | €97,152 | €71,448 | -€25,704 | -26.5% |
| Fixed assets | 21/28 | €2,531 | €3,633 | +€1,102 | +43.6% |
| Tangible fixed assets | 22/27 | €2,531 | €3,633 | +€1,102 | +43.6% |
| Plant, machinery and equipment | 23 | €2,531 | €1,865 | -€666 | -26.3% |
| Furniture and vehicles | 24 | - | €1,768 | +€1,768 | |
| Current assets | 29/58 | €94,622 | €67,815 | -€26,806 | -28.3% |
| Amounts receivable within one year | 40/41 | €38,060 | €23,929 | -€14,131 | -37.1% |
| Trade receivables | 40 | €15,488 | €20,110 | +€4,622 | +29.8% |
| Other amounts receivable | 41 | €22,572 | €3,818 | -€18,754 | -83.1% |
| Cash at bank and in hand | 54/58 | €54,706 | €42,356 | -€12,350 | -22.6% |
| Deferred charges and accrued income | 490/1 | €1,855 | €1,531 | -€325 | -17.5% |
| Total equity and liabilities | 10/49 | €97,152 | €71,448 | -€25,704 | -26.5% |
| Equity | 10/15 | €66,305 | €58,825 | -€7,480 | -11.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €42,664 | €42,664 | = | 0.0% |
| Distributable reserves | 133 | €42,664 | €42,664 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,641 | €14,161 | -€7,480 | -34.6% |
| Amounts payable | 17/49 | €30,847 | €12,623 | -€18,224 | -59.1% |
| Amounts payable within one year | 42/48 | €30,847 | €12,623 | -€18,224 | -59.1% |
| Trade debts | 44 | €17,943 | €786 | -€17,156 | -95.6% |
| Suppliers | 440/4 | €17,943 | €786 | -€17,156 | -95.6% |
| Taxes, remuneration and social security | 45 | €5,868 | €5,665 | -€203 | -3.5% |
| Taxes | 450/3 | €5,868 | €5,665 | -€203 | -3.5% |
| Other amounts payable | 47/48 | €7,037 | €6,172 | -€865 | -12.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31 | €1,045 | +€1,014 | +3,266% |
| Other operating charges | 640/8 | €758 | €1,395 | +€637 | +84.0% |
| Gross operating margin | 9900 | €423 | €524 | +€101 | +23.9% |
| Operating profit (loss) | 9901 | -€366 | -€1,916 | -€1,549 | -423% |
| Financial income | 75/76B | €4,003 | €328 | -€3,676 | -91.8% |
| Recurring financial income | 75 | €4,003 | €328 | -€3,676 | -91.8% |
| Financial charges | 65/66B | €693 | €6,179 | +€5,486 | +792% |
| Recurring financial charges | 65 | €693 | €6,179 | +€5,486 | +792% |
| Profit (loss) for the period before taxes | 9903 | €2,944 | -€7,767 | -€10,711 | |
| Income taxes | 67/77 | €1,438 | -€287 | -€1,725 | |
| Profit (loss) for the period | 9904 | €1,507 | -€7,480 | -€8,986 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,507 | -€7,480 | -€8,986 |
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 26 October 2026 via checked.be.