Champstore: 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.
Champstore
Largest movements
- Stocks and contracts +€6,741
up €6,741 (+16.8%), from €40,119 to €46,859
- Cash +€2,445
up €2,445 (+36.7%), from €6,666 to €9,111
mainly Net result for the year (+€14,432) and Other debts (+€1,330)
- Receivables within one year +€1,155
up €1,155 (+13.3%), from €8,692 to €9,847
of which Trade receivables: +€922
- Deferred charges and accrued income -€707
down €707 (-46.1%), from €1,533 to €826
- Reserves +€14,432
up €14,432 (+288.6%), from €5,000 to €19,432
- Trade debts -€6,217
down €6,217 (-18.8%), from €32,986 to €26,768
- Other debts +€1,330
up €1,330 (+3.5%), from €37,890 to €39,220
- Accrued charges and deferred income +€761
new in 2025: €761
- Gross operating margin +€10,063
up €10,063 (+60.2%), from €16,717 to €26,780
- Taxes +€943
up €943 (+188.6%), from €500 to €1,443
- Depreciation +€330
up €330 (+130.9%), from €252 to €582
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 | €60,479 | €70,418 | +€9,939 | +16.4% |
| Fixed assets | 21/28 | €3,469 | €3,775 | +€306 | +8.8% |
| Tangible fixed assets | 22/27 | €2,669 | €2,975 | +€306 | +11.5% |
| Plant, machinery and equipment | 23 | €2,669 | €2,975 | +€306 | +11.5% |
| Financial fixed assets | 28 | €800 | €800 | = | 0.0% |
| Current assets | 29/58 | €57,010 | €66,643 | +€9,634 | +16.9% |
| Stocks and contracts in progress | 3 | €40,119 | €46,859 | +€6,741 | +16.8% |
| Stocks | 30/36 | €40,119 | €46,859 | +€6,741 | +16.8% |
| Amounts receivable within one year | 40/41 | €8,692 | €9,847 | +€1,155 | +13.3% |
| Trade receivables | 40 | €8,692 | €9,614 | +€922 | +10.6% |
| Other amounts receivable | 41 | - | €233 | +€233 | |
| Cash at bank and in hand | 54/58 | €6,666 | €9,111 | +€2,445 | +36.7% |
| Deferred charges and accrued income | 490/1 | €1,533 | €826 | -€707 | -46.1% |
| Total equity and liabilities | 10/49 | €60,479 | €70,418 | +€9,939 | +16.4% |
| Equity | 10/15 | -€16,961 | -€2,529 | +€14,432 | +85.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €5,000 | €19,432 | +€14,432 | +288.6% |
| Distributable reserves | 133 | €5,000 | €19,432 | +€14,432 | +288.6% |
| Profit (loss) carried forward | 14 | -€40,561 | -€40,561 | = | 0.0% |
| Amounts payable | 17/49 | €77,440 | €72,947 | -€4,492 | -5.8% |
| Amounts payable within one year | 42/48 | €77,440 | €72,186 | -€5,254 | -6.8% |
| Trade debts | 44 | €32,986 | €26,768 | -€6,217 | -18.8% |
| Suppliers | 440/4 | €32,986 | €26,768 | -€6,217 | -18.8% |
| Taxes, remuneration and social security | 45 | €6,565 | €6,198 | -€367 | -5.6% |
| Taxes | 450/3 | €5,344 | €6,198 | +€854 | +16.0% |
| Remuneration and social security | 454/9 | €1,221 | €0 | -€1,221 | -100.0% |
| Other amounts payable | 47/48 | €37,890 | €39,220 | +€1,330 | +3.5% |
| Accrued charges and deferred income | 492/3 | - | €761 | +€761 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €252 | €582 | +€330 | +130.9% |
| Other operating charges | 640/8 | €8,986 | €9,061 | +€75 | +0.8% |
| Gross operating margin | 9900 | €16,717 | €26,780 | +€10,063 | +60.2% |
| Operating profit (loss) | 9901 | €7,479 | €17,137 | +€9,658 | +129.1% |
| Financial income | 75/76B | €2 | €0 | -€2 | -100.0% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -100.0% |
| Financial charges | 65/66B | €1,159 | €1,262 | +€103 | +8.9% |
| Recurring financial charges | 65 | €1,159 | €1,262 | +€103 | +8.9% |
| Profit (loss) for the period before taxes | 9903 | €6,321 | €15,875 | +€9,554 | +151.2% |
| Income taxes | 67/77 | €500 | €1,443 | +€943 | +188.6% |
| Profit (loss) for the period | 9904 | €5,821 | €14,432 | +€8,611 | +147.9% |
| Profit (loss) for the period to be appropriated | 9905 | €5,821 | €14,432 | +€8,611 | +147.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.