ECO - CHAMP: 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.
ECO - CHAMP
Largest movements
- Tangible fixed assets -€17,285
down €17,285 (-2.3%), from €762,625 to €745,340
of which Other tangible fixed assets: -€33,170
- Other debts -€259,387
down €259,387 (-38.4%), from €675,300 to €415,913
- Accrued charges and deferred income +€249,229
new in 2025: €249,229
- Reserves -€12,576
down €12,576 (-3.1%), from €411,321 to €398,745
of which Tax-exempt reserves: -€12,576
- Trade debts +€8,899
up €8,899 (+1240.6%), from €717 to €9,616
- Gross operating margin +€66,689
up €66,689, from -€24,916 to €41,773
- Other operating charges -€41,726
down €41,726 (-95.3%), from €43,791 to €2,065
- Depreciation +€2,519
up €2,519 (+4.7%), from €53,152 to €55,671
- Taxes -€667
down €667 (-27.7%), from €2,405 to €1,738
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 | €825,950 | €804,743 | -€21,207 | -2.6% |
| Fixed assets | 21/28 | €809,693 | €788,558 | -€21,135 | -2.6% |
| Intangible fixed assets | 21 | €47,069 | €43,218 | -€3,851 | -8.2% |
| Tangible fixed assets | 22/27 | €762,625 | €745,340 | -€17,285 | -2.3% |
| Land and buildings | 22 | - | €28,031 | +€28,031 | |
| Furniture and vehicles | 24 | €30,910 | €18,764 | -€12,146 | -39.3% |
| Other tangible fixed assets | 26 | €731,715 | €698,545 | -€33,170 | -4.5% |
| Current assets | 29/58 | €16,257 | €16,185 | -€72 | -0.4% |
| Amounts receivable within one year | 40/41 | €10,256 | €15,427 | +€5,171 | +50.4% |
| Trade receivables | 40 | €7,294 | €12,136 | +€4,842 | +66.4% |
| Other amounts receivable | 41 | €2,962 | €3,291 | +€329 | +11.1% |
| Cash at bank and in hand | 54/58 | €6,001 | €758 | -€5,243 | -87.4% |
| Total equity and liabilities | 10/49 | €825,950 | €804,743 | -€21,207 | -2.6% |
| Equity | 10/15 | €58,613 | €43,723 | -€14,890 | -25.4% |
| Contributions | 10/11 | €1,487,500 | €1,487,500 | = | 0.0% |
| Reserves | 13 | €411,321 | €398,745 | -€12,576 | -3.1% |
| Non-distributable reserves | 130/1 | €57,350 | €57,350 | = | 0.0% |
| Reserves not available under the articles | 1311 | €57,350 | €57,350 | = | 0.0% |
| Tax-exempt reserves | 132 | €318,955 | €306,378 | -€12,576 | -3.9% |
| Distributable reserves | 133 | €35,017 | €35,017 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,840,208 | -€1,842,522 | -€2,314 | -0.1% |
| Provisions and deferred taxes | 16 | €87,941 | €84,797 | -€3,144 | -3.6% |
| Deferred taxes | 168 | €87,941 | €84,797 | -€3,144 | -3.6% |
| Amounts payable | 17/49 | €679,396 | €676,222 | -€3,173 | -0.5% |
| Amounts payable within one year | 42/48 | €679,396 | €426,993 | -€252,403 | -37.2% |
| Trade debts | 44 | €717 | €9,616 | +€8,899 | +1240.6% |
| Suppliers | 440/4 | €717 | €9,616 | +€8,899 | +1240.6% |
| Taxes, remuneration and social security | 45 | €3,379 | €1,464 | -€1,915 | -56.7% |
| Taxes | 450/3 | €3,379 | €1,464 | -€1,915 | -56.7% |
| Other amounts payable | 47/48 | €675,300 | €415,913 | -€259,387 | -38.4% |
| Accrued charges and deferred income | 492/3 | - | €249,229 | +€249,229 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,152 | €55,671 | +€2,519 | +4.7% |
| Other operating charges | 640/8 | €43,791 | €2,065 | -€41,726 | -95.3% |
| Gross operating margin | 9900 | -€24,916 | €41,773 | +€66,689 | |
| Operating profit (loss) | 9901 | -€121,859 | -€15,963 | +€105,896 | +86.9% |
| Financial income | 75/76B | €160 | - | -€160 | |
| Recurring financial income | 75 | €160 | - | -€160 | |
| Financial charges | 65/66B | €189 | €333 | +€144 | +75.9% |
| Recurring financial charges | 65 | €189 | €333 | +€144 | +75.9% |
| Profit (loss) for the period before taxes | 9903 | -€121,888 | -€16,295 | +€105,593 | +86.6% |
| Transfer from deferred taxes | 780 | €3,144 | €3,144 | = | 0.0% |
| Income taxes | 67/77 | €2,405 | €1,738 | -€667 | -27.7% |
| Profit (loss) for the period | 9904 | -€121,150 | -€14,890 | +€106,260 | +87.7% |
| Transfer from tax-exempt reserves | 789 | €12,576 | €12,576 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€108,573 | -€2,314 | +€106,260 | +97.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.