CACHAMAS: what changed
Two fiscal 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.
CACHAMAS
Largest movements
- Cash -€25,185
down €25,185 (-18.2%), from €138,651 to €113,466
mainly Debts after one year (-€30,000) and Contributions, distributions and other (-€29,790)
- Receivables within one year +€6,820
up €6,820 (+918.7%), from €742 to €7,563
- Debts after one year -€30,000
no longer reported in 2025 (was €30,000)
- Tax, wage and social debts +€21,041
up €21,041 (+246.6%), from €8,532 to €29,573
- Other debts -€16,141
down €16,141 (-78.9%), from €20,458 to €4,317
- Reserves +€6,982
up €6,982 (+10.1%), from €68,857 to €75,839
- Gross operating margin +€42,493
up €42,493 (+273.3%), from €15,546 to €58,040
- Taxes +€15,375
up €15,375 (+298.6%), from €5,150 to €20,525
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.
Cash bridge derived
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 | €141,910 | €123,319 | -€18,592 | -13.1% |
| Fixed assets | 21/28 | €2,517 | €2,291 | -€226 | -9.0% |
| Tangible fixed assets | 22/27 | €717 | €491 | -€226 | -31.6% |
| Furniture and vehicles | 24 | €717 | €491 | -€226 | -31.6% |
| Financial fixed assets | 28 | €1,800 | €1,800 | = | 0.0% |
| Current assets | 29/58 | €139,393 | €121,028 | -€18,365 | -13.2% |
| Amounts receivable within one year | 40/41 | €742 | €7,563 | +€6,820 | +918.7% |
| Trade receivables | 40 | €742 | €7,563 | +€6,820 | +918.7% |
| Cash at bank and in hand | 54/58 | €138,651 | €113,466 | -€25,185 | -18.2% |
| Total equity and liabilities | 10/49 | €141,910 | €123,319 | -€18,592 | -13.1% |
| Equity | 10/15 | €82,187 | €89,169 | +€6,982 | +8.5% |
| Reserves | 13 | €68,857 | €75,839 | +€6,982 | +10.1% |
| Distributable reserves | 133 | €68,857 | €75,839 | +€6,982 | +10.1% |
| Profit (loss) carried forward | 14 | €13,330 | €13,330 | = | 0.0% |
| Amounts payable | 17/49 | €59,723 | €34,149 | -€25,574 | -42.8% |
| Amounts payable after more than one year | 17 | €30,000 | - | -€30,000 | |
| Financial debts | 170/4 | €30,000 | - | -€30,000 | |
| Amounts payable within one year | 42/48 | €29,723 | €34,149 | +€4,427 | +14.9% |
| Trade debts | 44 | €733 | €259 | -€474 | -64.7% |
| Suppliers | 440/4 | €733 | €259 | -€474 | -64.7% |
| Taxes, remuneration and social security | 45 | €8,532 | €29,573 | +€21,041 | +246.6% |
| Taxes | 450/3 | €8,532 | €29,573 | +€21,041 | +246.6% |
| Other amounts payable | 47/48 | €20,458 | €4,317 | -€16,141 | -78.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €226 | €226 | = | 0.0% |
| Other operating charges | 640/8 | €274 | €400 | +€125 | +45.7% |
| Gross operating margin | 9900 | €15,546 | €58,040 | +€42,493 | +273.3% |
| Operating profit (loss) | 9901 | €15,046 | €57,413 | +€42,368 | +281.6% |
| Financial charges | 65/66B | €153 | €116 | -€36 | -23.8% |
| Recurring financial charges | 65 | €153 | €116 | -€36 | -23.8% |
| Profit (loss) for the period before taxes | 9903 | €14,893 | €57,297 | +€42,404 | +284.7% |
| Income taxes | 67/77 | €5,150 | €20,525 | +€15,375 | +298.6% |
| Profit (loss) for the period | 9904 | €9,743 | €36,772 | +€27,029 | +277.4% |
| Profit (loss) for the period to be appropriated | 9905 | €9,743 | €36,772 | +€27,029 | +277.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.