LA CHAMPTAINE: 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.
What changed
LA CHAMPTAINE
NACE 01.500, Mixed farming
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€43,566
2024 · -€12,424+€55,990
Equity
€207,615
2024 · €161,806+€45,809
Cash
€20,673
2024 · €27,350-€6,677
Balance sheet total
€1.4m
2024 · €1.4m+€7,919
Largest movements
Assets
- Tangible fixed assets +€45,115
up €45,115 (+3.5%), from €1.3m to €1.3m
of which Furniture and vehicles: +€87,629
- Receivables within one year -€29,683
down €29,683 (-41.2%), from €71,987 to €42,304
of which Trade receivables: -€29,683
Equity and liabilities
- Debts after one year -€127,627
down €127,627 (-24.1%), from €528,975 to €401,348
- Other debts +€65,000
up €65,000 (+12.5%), from €521,614 to €586,614
- Profit (loss) carried forward +€43,566
up €43,566 (+36.6%), from €119,115 to €162,681
- Current portion of long-term debt +€16,544
up €16,544 (+9.3%), from €177,236 to €193,780
Income statement
- Gross operating margin +€74,965
up €74,965 (+29.6%), from €253,441 to €328,406
- Taxes +€16,090
new in 2025: €16,090
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.
Result 2024
-€12,424
Gross operating margin
+€74,965
Staff costs
-€1,608
Depreciation
+€2,254
Other operating charges
-€65
Financial income
-€241
Financial charges
-€3,226
Taxes
-€16,090
Result 2025
€43,566
raises the resultlowers the result
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.
From operations
+€332,824
Investment
-€230,661
Financing
-€108,840
Cash 2024
€27,350
From operations (derived)
+€332,824
Net result for the year
+€43,566
Depreciation
+€185,546
Receivables within one year
+€29,683
Deferred charges and accrued income
+€836
Trade debts
-€3,746
Tax, wage and social debts
+€11,939
Other debts
+€65,000
Investment (derived)
-€230,661
Investment in fixed assets (net)
-€230,661
Financing
-€108,840
Debts after one year
-€127,627
Current portion of long-term debt
+€16,544
Contributions, distributions and other
+€2,243
Cash 2025
€20,673
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,399,409 | €1,407,328 | +€7,919 | +0.6% |
| Fixed assets | 21/28 | €1,292,863 | €1,337,979 | +€45,115 | +3.5% |
| Tangible fixed assets | 22/27 | €1,292,813 | €1,337,929 | +€45,115 | +3.5% |
| Land and buildings | 22 | €114,756 | €107,106 | -€7,650 | -6.7% |
| Plant, machinery and equipment | 23 | €1,026,597 | €991,734 | -€34,864 | -3.4% |
| Furniture and vehicles | 24 | €151,460 | €239,090 | +€87,629 | +57.9% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €106,546 | €69,350 | -€37,197 | -34.9% |
| Amounts receivable within one year | 40/41 | €71,987 | €42,304 | -€29,683 | -41.2% |
| Trade receivables | 40 | €71,365 | €41,682 | -€29,683 | -41.6% |
| Other amounts receivable | 41 | €623 | €622 | -€0 | 0.0% |
| Cash at bank and in hand | 54/58 | €27,350 | €20,673 | -€6,677 | -24.4% |
| Deferred charges and accrued income | 490/1 | €7,209 | €6,373 | -€836 | -11.6% |
| Total equity and liabilities | 10/49 | €1,399,409 | €1,407,328 | +€7,919 | +0.6% |
| Equity | 10/15 | €161,806 | €207,615 | +€45,809 | +28.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €119,115 | €162,681 | +€43,566 | +36.6% |
| Investment grants | 15 | €22,231 | €24,475 | +€2,243 | +10.1% |
| Amounts payable | 17/49 | €1,237,603 | €1,199,713 | -€37,890 | -3.1% |
| Amounts payable after more than one year | 17 | €528,975 | €401,348 | -€127,627 | -24.1% |
| Financial debts | 170/4 | €528,975 | €401,348 | -€127,627 | -24.1% |
| Amounts payable within one year | 42/48 | €708,628 | €798,365 | +€89,737 | +12.7% |
| Current portion of amounts payable after more than one year | 42 | €177,236 | €193,780 | +€16,544 | +9.3% |
| Trade debts | 44 | €3,746 | - | -€3,746 | |
| Suppliers | 440/4 | €3,746 | - | -€3,746 | |
| Taxes, remuneration and social security | 45 | €6,032 | €17,971 | +€11,939 | +198% |
| Taxes | 450/3 | €956 | €16,185 | +€15,229 | +1,593% |
| Remuneration and social security | 454/9 | €5,077 | €1,787 | -€3,290 | -64.8% |
| Other amounts payable | 47/48 | €521,614 | €586,614 | +€65,000 | +12.5% |
| Remuneration, social security and pensions | 62 | €64,182 | €65,790 | +€1,608 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €187,799 | €185,546 | -€2,254 | -1.2% |
| Other operating charges | 640/8 | €3,283 | €3,348 | +€65 | +2.0% |
| Gross operating margin | 9900 | €253,441 | €328,406 | +€74,965 | +29.6% |
| Operating profit (loss) | 9901 | -€1,824 | €73,722 | +€75,546 | |
| Financial income | 75/76B | €553 | €312 | -€241 | -43.5% |
| Recurring financial income | 75 | €553 | €312 | -€241 | -43.5% |
| Financial charges | 65/66B | €11,153 | €14,379 | +€3,226 | +28.9% |
| Recurring financial charges | 65 | €11,153 | €14,379 | +€3,226 | +28.9% |
| Profit (loss) for the period before taxes | 9903 | -€12,424 | €59,655 | +€72,079 | |
| Income taxes | 67/77 | - | €16,090 | +€16,090 | |
| Profit (loss) for the period | 9904 | -€12,424 | €43,566 | +€55,990 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,424 | €43,566 | +€55,990 |
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 17 October 2026 via checked.be.