CHADAMA: 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.
CHADAMA
Largest movements
- Receivables within one year +€35,254
up €35,254 (+34.5%), from €102,132 to €137,387
- Reserves +€45,000
up €45,000 (+60.0%), from €75,000 to €120,000
- Tax, wage and social debts -€6,313
down €6,313 (-16.2%), from €38,861 to €32,549
- Profit (loss) carried forward -€2,655
down €2,655 (-61.2%), from €4,338 to €1,683
- Gross operating margin +€2,360
up €2,360 (+4.7%), from €49,834 to €52,195
- Other operating charges -€1,630
down €1,630 (-68.0%), from €2,396 to €766
- Financial income +€1,486
up €1,486 (+36.2%), from €4,101 to €5,587
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 | €121,540 | €158,149 | +€36,610 | +30.1% |
| Fixed assets | 21/28 | €15,105 | €15,105 | = | 0.0% |
| Financial fixed assets | 28 | €15,105 | €15,105 | = | 0.0% |
| Current assets | 29/58 | €106,434 | €143,044 | +€36,610 | +34.4% |
| Amounts receivable within one year | 40/41 | €102,132 | €137,387 | +€35,254 | +34.5% |
| Other amounts receivable | 41 | €102,132 | €137,387 | +€35,254 | +34.5% |
| Cash at bank and in hand | 54/58 | €196 | €66 | -€131 | -66.6% |
| Deferred charges and accrued income | 490/1 | €4,106 | €5,592 | +€1,486 | +36.2% |
| Total equity and liabilities | 10/49 | €121,540 | €158,149 | +€36,610 | +30.1% |
| Equity | 10/15 | €82,338 | €124,683 | +€42,345 | +51.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €75,000 | €120,000 | +€45,000 | +60.0% |
| Distributable reserves | 133 | €75,000 | €120,000 | +€45,000 | +60.0% |
| Profit (loss) carried forward | 14 | €4,338 | €1,683 | -€2,655 | -61.2% |
| Amounts payable | 17/49 | €39,202 | €33,466 | -€5,735 | -14.6% |
| Amounts payable within one year | 42/48 | €39,048 | €33,466 | -€5,581 | -14.3% |
| Current portion of amounts payable after more than one year | 42 | - | €872 | +€872 | |
| Trade debts | 44 | €186 | €46 | -€140 | -75.2% |
| Suppliers | 440/4 | €186 | €46 | -€140 | -75.2% |
| Taxes, remuneration and social security | 45 | €38,861 | €32,549 | -€6,313 | -16.2% |
| Taxes | 450/3 | €38,861 | €32,549 | -€6,313 | -16.2% |
| Accrued charges and deferred income | 492/3 | €154 | - | -€154 | |
| Other operating charges | 640/8 | €2,396 | €766 | -€1,630 | -68.0% |
| Gross operating margin | 9900 | €49,834 | €52,195 | +€2,360 | +4.7% |
| Operating profit (loss) | 9901 | €47,438 | €51,429 | +€3,990 | +8.4% |
| Financial income | 75/76B | €4,101 | €5,587 | +€1,486 | +36.2% |
| Recurring financial income | 75 | €4,101 | €5,587 | +€1,486 | +36.2% |
| Financial charges | 65/66B | €938 | €651 | -€287 | -30.6% |
| Recurring financial charges | 65 | €938 | €651 | -€287 | -30.6% |
| Profit (loss) for the period before taxes | 9903 | €50,601 | €56,364 | +€5,763 | +11.4% |
| Income taxes | 67/77 | €13,602 | €14,019 | +€418 | +3.1% |
| Profit (loss) for the period | 9904 | €37,000 | €42,345 | +€5,345 | +14.4% |
| Profit (loss) for the period to be appropriated | 9905 | €37,000 | €42,345 | +€5,345 | +14.4% |
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 5 October 2026 via checked.be.