PLEIN 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.
PLEIN CHAMP
Largest movements
- Cash +€44,303
up €44,303 (+68.1%), from €65,034 to €109,337
mainly Total equity and liabilities (+€36,863) and Net result for the year (+€15,937)
- Tangible fixed assets -€8,137
down €8,137 (-40.3%), from €20,209 to €12,071
- Receivables within one year +€2,577
up €2,577 (+614%), from €420 to €2,997
- Deferred charges and accrued income -€1,880
down €1,880 (-91.4%), from €2,057 to €178
- Total equity and liabilities +€36,863
up €36,863 (+42.0%), from €87,720 to €124,583
- Gross operating margin +€44,513
up €44,513 (+182%), from €24,400 to €68,913
- Taxes +€3,742
up €3,742 (+188%), from €1,986 to €5,728
- Other operating charges -€2,320
down €2,320 (-72.6%), from €3,195 to €875
- Financial charges +€2,142
up €2,142 (+5.9%), from €36,094 to €38,236
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 | €87,720 | €124,583 | +€36,863 | +42.0% |
| Fixed assets | 21/28 | €20,209 | €12,071 | -€8,137 | -40.3% |
| Tangible fixed assets | 22/27 | €20,209 | €12,071 | -€8,137 | -40.3% |
| Furniture and vehicles | 24 | €20,209 | €12,071 | -€8,137 | -40.3% |
| Current assets | 29/58 | €67,511 | €112,512 | +€45,000 | +66.7% |
| Amounts receivable within one year | 40/41 | €420 | €2,997 | +€2,577 | +614% |
| Trade receivables | 40 | €420 | €2,997 | +€2,577 | +614% |
| Cash at bank and in hand | 54/58 | €65,034 | €109,337 | +€44,303 | +68.1% |
| Deferred charges and accrued income | 490/1 | €2,057 | €178 | -€1,880 | -91.4% |
| Total equity and liabilities | 10/49 | €87,720 | €124,583 | +€36,863 | +42.0% |
| Equity | 10/15 | €36,430 | €52,367 | +€15,937 | +43.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,430 | €49,367 | +€15,937 | +47.7% |
| Amounts payable | 17/49 | €84,149 | €72,216 | -€11,933 | -14.2% |
| Amounts payable after more than one year | 17 | €11,715 | €7,670 | -€4,045 | -34.5% |
| Financial debts | 170/4 | €11,715 | €7,670 | -€4,045 | -34.5% |
| Amounts payable within one year | 42/48 | €72,434 | €64,545 | -€7,888 | -10.9% |
| Current portion of amounts payable after more than one year | 42 | €3,816 | €4,045 | +€229 | +6.0% |
| Trade debts | 44 | €344 | €632 | +€289 | +84.0% |
| Suppliers | 440/4 | €344 | €632 | +€289 | +84.0% |
| Taxes, remuneration and social security | 45 | €8,719 | €17,749 | +€9,029 | +104% |
| Taxes | 450/3 | €8,719 | €17,749 | +€9,029 | +104% |
| Other amounts payable | 47/48 | €61,401 | €42,120 | -€19,281 | -31.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,326 | €8,137 | -€189 | -2.3% |
| Other operating charges | 640/8 | €3,195 | €875 | -€2,320 | -72.6% |
| Gross operating margin | 9900 | €24,400 | €68,913 | +€44,513 | +182% |
| Operating profit (loss) | 9901 | €12,879 | €59,901 | +€47,022 | +365% |
| Financial charges | 65/66B | €36,094 | €38,236 | +€2,142 | +5.9% |
| Recurring financial charges | 65 | €36,094 | €38,236 | +€2,142 | +5.9% |
| Profit (loss) for the period before taxes | 9903 | -€23,214 | €21,665 | +€44,880 | |
| Income taxes | 67/77 | €1,986 | €5,728 | +€3,742 | +188% |
| Profit (loss) for the period | 9904 | -€23,354 | €15,937 | +€39,291 | |
| Profit (loss) for the period to be appropriated | 9905 | -€23,354 | €15,937 | +€39,291 |
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 14 October 2026 via checked.be.