COMTES DE CHAMPAGNE: 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.
COMTES DE CHAMPAGNE
Largest movements
- Tangible fixed assets -€16,129
down €16,129 (-6.8%), from €238,445 to €222,316
of which Land and buildings: -€32,052
- Deferred charges and accrued income +€14,598
new in 2025: €14,598
- Stocks and contracts +€6,815
up €6,815 (+40.0%), from €17,035 to €23,850
- Cash +€5,789
up €5,789 (+90.6%), from €6,391 to €12,180
mainly Depreciation (+€52,917) and Trade debts (+€35,448)
- Trade debts +€35,448
up €35,448 (+108%), from €32,733 to €68,181
- Other debts -€26,002
down €26,002 (-35.8%), from €72,617 to €46,615
- Profit (loss) carried forward +€12,789
up €12,789 (+9.2%), from -€138,350 to -€125,561
- Tax, wage and social debts -€5,786
down €5,786 (-16.3%), from €35,398 to €29,612
of which Taxes: -€28,878
- Debts after one year -€4,513
down €4,513 (-3.9%), from €116,723 to €112,210
- Gross operating margin -€142,745
down €142,745 (-36.9%), from €386,397 to €243,652
- Staff costs -€77,012
down €77,012 (-33.2%), from €232,313 to €155,301
- Depreciation -€33,415
down €33,415 (-38.7%), from €86,332 to €52,917
- Other operating charges -€25,079
down €25,079 (-70.6%), from €35,524 to €10,445
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 | €291,516 | €300,760 | +€9,244 | +3.2% |
| Fixed assets | 21/28 | €244,335 | €228,206 | -€16,129 | -6.6% |
| Tangible fixed assets | 22/27 | €238,445 | €222,316 | -€16,129 | -6.8% |
| Land and buildings | 22 | €172,900 | €140,848 | -€32,052 | -18.5% |
| Plant, machinery and equipment | 23 | €25,550 | €43,585 | +€18,035 | +70.6% |
| Furniture and vehicles | 24 | €39,995 | €37,883 | -€2,112 | -5.3% |
| Financial fixed assets | 28 | €5,890 | €5,890 | = | 0.0% |
| Current assets | 29/58 | €47,181 | €72,554 | +€25,373 | +53.8% |
| Stocks and contracts in progress | 3 | €17,035 | €23,850 | +€6,815 | +40.0% |
| Stocks | 30/36 | €17,035 | €23,850 | +€6,815 | +40.0% |
| Amounts receivable within one year | 40/41 | €23,755 | €21,926 | -€1,829 | -7.7% |
| Trade receivables | 40 | €23,755 | €21,926 | -€1,829 | -7.7% |
| Cash at bank and in hand | 54/58 | €6,391 | €12,180 | +€5,789 | +90.6% |
| Deferred charges and accrued income | 490/1 | - | €14,598 | +€14,598 | |
| Total equity and liabilities | 10/49 | €291,516 | €300,760 | +€9,244 | +3.2% |
| Equity | 10/15 | -€11,571 | €1,218 | +€12,789 | |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Revaluation surpluses | 12 | €27,254 | €25,375 | -€1,879 | -6.9% |
| Reserves | 13 | €37,552 | €39,431 | +€1,879 | +5.0% |
| Non-distributable reserves | 130/1 | €2,783 | €2,783 | = | 0.0% |
| Legal reserve | 130 | €2,783 | €2,783 | = | 0.0% |
| Distributable reserves | 133 | €34,769 | €36,648 | +€1,879 | +5.4% |
| Profit (loss) carried forward | 14 | -€138,350 | -€125,561 | +€12,789 | +9.2% |
| Amounts payable | 17/49 | €303,087 | €299,542 | -€3,545 | -1.2% |
| Amounts payable after more than one year | 17 | €116,723 | €112,210 | -€4,513 | -3.9% |
| Financial debts | 170/4 | €116,723 | €112,210 | -€4,513 | -3.9% |
| Amounts payable within one year | 42/48 | €186,364 | €187,332 | +€968 | +0.5% |
| Current portion of amounts payable after more than one year | 42 | €30,028 | €30,077 | +€49 | +0.2% |
| Financial debts | 43 | €15,588 | €12,847 | -€2,741 | -17.6% |
| Credit institutions | 430/8 | €15,588 | €12,847 | -€2,741 | -17.6% |
| Trade debts | 44 | €32,733 | €68,181 | +€35,448 | +108% |
| Suppliers | 440/4 | €32,733 | €68,181 | +€35,448 | +108% |
| Taxes, remuneration and social security | 45 | €35,398 | €29,612 | -€5,786 | -16.3% |
| Taxes | 450/3 | €35,398 | €6,520 | -€28,878 | -81.6% |
| Remuneration and social security | 454/9 | - | €23,092 | +€23,092 | |
| Other amounts payable | 47/48 | €72,617 | €46,615 | -€26,002 | -35.8% |
| Remuneration, social security and pensions | 62 | €232,313 | €155,301 | -€77,012 | -33.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €86,332 | €52,917 | -€33,415 | -38.7% |
| Other operating charges | 640/8 | €35,524 | €10,445 | -€25,079 | -70.6% |
| Gross operating margin | 9900 | €386,397 | €243,652 | -€142,745 | -36.9% |
| Operating profit (loss) | 9901 | €32,228 | €24,989 | -€7,239 | -22.5% |
| Financial income | 75/76B | €183 | - | -€183 | |
| Recurring financial income | 75 | €183 | - | -€183 | |
| Financial charges | 65/66B | €9,800 | €12,078 | +€2,278 | +23.2% |
| Recurring financial charges | 65 | €9,800 | €12,078 | +€2,278 | +23.2% |
| Profit (loss) for the period before taxes | 9903 | €22,611 | €12,911 | -€9,700 | -42.9% |
| Income taxes | 67/77 | €1,506 | €122 | -€1,384 | -91.9% |
| Profit (loss) for the period | 9904 | €21,105 | €12,789 | -€8,316 | -39.4% |
| Profit (loss) for the period to be appropriated | 9905 | €21,105 | €12,789 | -€8,316 | -39.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 30 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.