IMMO CHAMP D'AIL: 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.
IMMO CHAMP D'AIL
Largest movements
- Deferred charges and accrued income +€21,443
up €21,443 (+24.1%), from €89,106 to €110,549
- Current portion of long-term debt +€21,443
up €21,443 (+7.5%), from €285,522 to €306,966
- Profit (loss) carried forward -€1,981
down €1,981 (-0.3%), from -€778,357 to -€780,338
- Debts after one year +€1,935
up €1,935 (+0.5%), from €407,045 to €408,980
- Financial charges +€1,309
new in 2025: €1,309
- Gross operating margin -€206
down €206 (-322%), from -€64 to -€269
- Other operating charges +€8
up €8 (+2.1%), from €394 to €403
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €94,604 | €116,047 | +€21,443 | +22.7% |
| Fixed assets | 21/28 | €5,000 | €5,000 | = | 0.0% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €89,604 | €111,047 | +€21,443 | +23.9% |
| Amounts receivable within one year | 40/41 | €498 | €498 | = | 0.0% |
| Trade receivables | 40 | €498 | €498 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €89,106 | €110,549 | +€21,443 | +24.1% |
| Total equity and liabilities | 10/49 | €94,604 | €116,047 | +€21,443 | +22.7% |
| Equity | 10/15 | -€598,357 | -€600,338 | -€1,981 | -0.3% |
| Contributions | 10/11 | €180,000 | €180,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€778,357 | -€780,338 | -€1,981 | -0.3% |
| Amounts payable | 17/49 | €692,961 | €716,385 | +€23,424 | +3.4% |
| Amounts payable after more than one year | 17 | €407,045 | €408,980 | +€1,935 | +0.5% |
| Other amounts payable | 178/9 | €407,045 | €408,980 | +€1,935 | +0.5% |
| Amounts payable within one year | 42/48 | €285,917 | €306,966 | +€21,049 | +7.4% |
| Current portion of amounts payable after more than one year | 42 | €285,522 | €306,966 | +€21,443 | +7.5% |
| Trade debts | 44 | €394 | - | -€394 | |
| Suppliers | 440/4 | €394 | - | -€394 | |
| Accrued charges and deferred income | 492/3 | - | €440 | +€440 | |
| Other operating charges | 640/8 | €394 | €403 | +€8 | +2.1% |
| Gross operating margin | 9900 | -€64 | -€269 | -€206 | -322% |
| Operating profit (loss) | 9901 | -€458 | -€672 | -€214 | -46.7% |
| Financial charges | 65/66B | - | €1,309 | +€1,309 | |
| Recurring financial charges | 65 | - | €1,309 | +€1,309 | |
| Profit (loss) for the period before taxes | 9903 | -€458 | -€1,981 | -€1,523 | -332% |
| Profit (loss) for the period | 9904 | -€458 | -€1,981 | -€1,523 | -332% |
| Profit (loss) for the period to be appropriated | 9905 | -€458 | -€1,981 | -€1,523 | -332% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.