Mouton Champia: 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.
Mouton Champia
Largest movements
- Tangible fixed assets +€58,013
up €58,013 (+60.8%), from €95,382 to €153,395
of which Plant, machinery and equipment: +€58,517
- Cash +€2,031
up €2,031 (+135%), from €1,507 to €3,537
mainly Other debts (+€78,942) and Depreciation (+€8,706)
- Other debts +€78,942
up €78,942 (+90.4%), from €87,282 to €166,224
- Profit (loss) carried forward -€19,226
down €19,226 (-324%), from -€5,938 to -€25,165
- Depreciation +€7,845
up €7,845 (+911%), from €861 to €8,706
- Gross operating margin -€5,029
down €5,029 (-99.2%), from -€5,071 to -€10,100
- Other operating charges +€400
new in 2025: €400
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 | €97,708 | €157,346 | +€59,638 | +61.0% |
| Fixed assets | 21/28 | €95,382 | €153,395 | +€58,013 | +60.8% |
| Tangible fixed assets | 22/27 | €95,382 | €153,395 | +€58,013 | +60.8% |
| Plant, machinery and equipment | 23 | €94,878 | €153,395 | +€58,517 | +61.7% |
| Furniture and vehicles | 24 | €505 | €0 | -€505 | -100% |
| Current assets | 29/58 | €2,326 | €3,951 | +€1,625 | +69.9% |
| Amounts receivable within one year | 40/41 | €819 | €173 | -€646 | -78.8% |
| Trade receivables | 40 | - | €19 | +€19 | |
| Other amounts receivable | 41 | €819 | €154 | -€665 | -81.2% |
| Cash at bank and in hand | 54/58 | €1,507 | €3,537 | +€2,031 | +135% |
| Deferred charges and accrued income | 490/1 | - | €240 | +€240 | |
| Total equity and liabilities | 10/49 | €97,708 | €157,346 | +€59,638 | +61.0% |
| Equity | 10/15 | -€938 | -€20,165 | -€19,226 | -2,049% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,938 | -€25,165 | -€19,226 | -324% |
| Amounts payable | 17/49 | €98,646 | €177,510 | +€78,864 | +79.9% |
| Amounts payable within one year | 42/48 | €98,646 | €177,510 | +€78,864 | +79.9% |
| Trade debts | 44 | €11,364 | €11,286 | -€78 | -0.7% |
| Suppliers | 440/4 | €11,364 | €11,286 | -€78 | -0.7% |
| Other amounts payable | 47/48 | €87,282 | €166,224 | +€78,942 | +90.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €861 | €8,706 | +€7,845 | +911% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | -€5,071 | -€10,100 | -€5,029 | -99.2% |
| Operating profit (loss) | 9901 | -€5,932 | -€19,206 | -€13,274 | -224% |
| Financial charges | 65/66B | €6 | €20 | +€14 | +246% |
| Recurring financial charges | 65 | €6 | €20 | +€14 | +246% |
| Profit (loss) for the period before taxes | 9903 | -€5,938 | -€19,226 | -€13,288 | -224% |
| Profit (loss) for the period | 9904 | -€5,938 | -€19,226 | -€13,288 | -224% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,938 | -€19,226 | -€13,288 | -224% |
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 25 October 2026 via checked.be.