CHAMPS - ELYSEES: 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.
CHAMPS - ELYSEES
Largest movements
- Tangible fixed assets -€21,148
down €21,148 (-4.2%), from €507,302 to €486,154
- Profit (loss) carried forward -€42,896
down €42,896 (-20.8%), from -€205,919 to -€248,815
- Other debts +€16,672
up €16,672 (+7.9%), from €211,156 to €227,828
- Taxes -€48,207
no longer reported in 2025 (was €48,207)
- Turnover -€21,205
no longer reported in 2025 (was €21,205)
- Purchases and services -€18,801
no longer reported in 2025 (was €18,801)
- Gross operating margin -€18,731
down €18,731, from €2,404 to -€16,327
- Other operating charges +€2,099
up €2,099 (+64.5%), from €3,256 to €5,355
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 | €514,932 | €488,708 | -€26,224 | -5.1% |
| Fixed assets | 21/28 | €507,364 | €486,216 | -€21,148 | -4.2% |
| Tangible fixed assets | 22/27 | €507,302 | €486,154 | -€21,148 | -4.2% |
| Land and buildings | 22 | €507,302 | €486,154 | -€21,148 | -4.2% |
| Financial fixed assets | 28 | €62 | €62 | = | 0.0% |
| Current assets | 29/58 | €7,568 | €2,491 | -€5,077 | -67.1% |
| Cash at bank and in hand | 54/58 | €7,568 | €2,491 | -€5,077 | -67.1% |
| Total equity and liabilities | 10/49 | €514,932 | €488,708 | -€26,224 | -5.1% |
| Equity | 10/15 | €283,776 | €240,880 | -€42,896 | -15.1% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Revaluation surpluses | 12 | €333,975 | €333,975 | = | 0.0% |
| Reserves | 13 | €43,595 | €43,595 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,123 | €3,123 | = | 0.0% |
| Legal reserve | 130 | €3,123 | €3,123 | = | 0.0% |
| Distributable reserves | 133 | €40,471 | €40,471 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€205,919 | -€248,815 | -€42,896 | -20.8% |
| Investment grants | 15 | €50,626 | €50,626 | = | 0.0% |
| Amounts payable | 17/49 | €231,156 | €247,828 | +€16,672 | +7.2% |
| Amounts payable after more than one year | 17 | €20,000 | €20,000 | = | 0.0% |
| Financial debts | 170/4 | €20,000 | €20,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €211,156 | €227,828 | +€16,672 | +7.9% |
| Other amounts payable | 47/48 | €211,156 | €227,828 | +€16,672 | +7.9% |
| Turnover | 70 | €21,205 | - | -€21,205 | |
| Goods, raw materials, services and sundry goods | 60/61 | €18,801 | - | -€18,801 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,148 | €21,148 | = | 0.0% |
| Other operating charges | 640/8 | €3,256 | €5,355 | +€2,099 | +64.5% |
| Gross operating margin | 9900 | €2,404 | -€16,327 | -€18,731 | |
| Operating profit (loss) | 9901 | -€21,999 | -€42,830 | -€20,830 | -94.7% |
| Financial charges | 65/66B | €84 | €66 | -€18 | -21.4% |
| Recurring financial charges | 65 | €84 | €66 | -€18 | -21.4% |
| Profit (loss) for the period before taxes | 9903 | -€22,083 | -€42,896 | -€20,812 | -94.2% |
| Income taxes | 67/77 | €48,207 | - | -€48,207 | |
| Profit (loss) for the period | 9904 | -€70,291 | -€42,896 | +€27,395 | +39.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€70,291 | -€42,896 | +€27,395 | +39.0% |
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 7 October 2026 via checked.be.