GRAND 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.
GRAND CHAMP
Largest movements
- Receivables within one year -€1,391
down €1,391 (-2.3%), from €61,544 to €60,153
of which Trade receivables: -€1,595
- Cash +€1,049
up €1,049 (+70.4%), from €1,490 to €2,539
mainly Receivables within one year (+€1,391) and Net result for the year (+€463)
- Other debts -€980
down €980 (-13.8%), from €7,121 to €6,140
- Gross operating margin +€230
up €230 (+13.4%), from €1,713 to €1,942
- Other operating charges -€133
down €133 (-10.9%), from €1,224 to €1,091
- Taxes +€103
up €103 (+146%), from €71 to €174
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 | €63,034 | €62,692 | -€342 | -0.5% |
| Current assets | 29/58 | €63,034 | €62,692 | -€342 | -0.5% |
| Amounts receivable within one year | 40/41 | €61,544 | €60,153 | -€1,391 | -2.3% |
| Trade receivables | 40 | €61,341 | €59,746 | -€1,595 | -2.6% |
| Other amounts receivable | 41 | €203 | €407 | +€204 | +100% |
| Cash at bank and in hand | 54/58 | €1,490 | €2,539 | +€1,049 | +70.4% |
| Total equity and liabilities | 10/49 | €63,034 | €62,692 | -€342 | -0.5% |
| Equity | 10/15 | €55,557 | €56,020 | +€463 | +0.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,106 | €35,569 | +€463 | +1.3% |
| Amounts payable | 17/49 | €7,477 | €6,672 | -€805 | -10.8% |
| Amounts payable within one year | 42/48 | €7,477 | €6,672 | -€805 | -10.8% |
| Trade debts | 44 | €285 | €358 | +€72 | +25.4% |
| Suppliers | 440/4 | €285 | €358 | +€72 | +25.4% |
| Taxes, remuneration and social security | 45 | €70 | €174 | +€103 | +146% |
| Taxes | 450/3 | €70 | €174 | +€103 | +146% |
| Other amounts payable | 47/48 | €7,121 | €6,140 | -€980 | -13.8% |
| Other operating charges | 640/8 | €1,224 | €1,091 | -€133 | -10.9% |
| Gross operating margin | 9900 | €1,713 | €1,942 | +€230 | +13.4% |
| Operating profit (loss) | 9901 | €489 | €852 | +€363 | +74.1% |
| Financial charges | 65/66B | €225 | €215 | -€10 | -4.5% |
| Recurring financial charges | 65 | €225 | €215 | -€10 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | €264 | €637 | +€373 | +141% |
| Income taxes | 67/77 | €71 | €174 | +€103 | +146% |
| Profit (loss) for the period | 9904 | €194 | €463 | +€270 | +139% |
| Profit (loss) for the period to be appropriated | 9905 | €194 | €463 | +€270 | +139% |
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 18 October 2026 via checked.be.