CHAIMASSON: 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.
CHAIMASSON
Largest movements
- Receivables within one year +€218
up €218 (+6.8%), from €3,225 to €3,443
of which Trade receivables: +€726
- Cash -€185
down €185 (-30.8%), from €600 to €415
mainly Net result for the year (-€5,100) and Receivables within one year (-€218)
- Profit (loss) carried forward -€5,100
down €5,100 (-42.0%), from -€12,132 to -€17,232
- Other debts +€3,339
up €3,339 (+35.6%), from €9,385 to €12,724
- Trade debts +€1,271
up €1,271 (+566.4%), from €224 to €1,496
- Advances received +€365
new in 2025: €365
- Tax, wage and social debts +€127
up €127 (+5.6%), from €2,277 to €2,404
of which Remuneration and social security: +€578
- Staff costs +€3,409
up €3,409 (+16.2%), from €20,982 to €24,391
- Gross operating margin -€2,917
down €2,917 (-12.2%), from €23,941 to €21,025
- Other operating charges +€856
up €856 (+163.4%), from €524 to €1,379
- Financial charges -€288
down €288 (-43.5%), from €662 to €374
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 | €5,954 | €5,957 | +€3 | 0.0% |
| Fixed assets | 21/28 | €1,800 | €1,800 | = | 0.0% |
| Financial fixed assets | 28 | €1,800 | €1,800 | = | 0.0% |
| Current assets | 29/58 | €4,154 | €4,157 | +€3 | +0.1% |
| Amounts receivable within one year | 40/41 | €3,225 | €3,443 | +€218 | +6.8% |
| Trade receivables | 40 | €209 | €935 | +€726 | +347.4% |
| Other amounts receivable | 41 | €3,016 | €2,508 | -€508 | -16.8% |
| Cash at bank and in hand | 54/58 | €600 | €415 | -€185 | -30.8% |
| Deferred charges and accrued income | 490/1 | €329 | €299 | -€30 | -9.2% |
| Total equity and liabilities | 10/49 | €5,954 | €5,957 | +€3 | 0.0% |
| Equity | 10/15 | -€5,932 | -€11,032 | -€5,100 | -86.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,132 | -€17,232 | -€5,100 | -42.0% |
| Amounts payable | 17/49 | €11,886 | €16,989 | +€5,103 | +42.9% |
| Amounts payable within one year | 42/48 | €11,886 | €16,989 | +€5,103 | +42.9% |
| Trade debts | 44 | €224 | €1,496 | +€1,271 | +566.4% |
| Suppliers | 440/4 | €224 | €1,496 | +€1,271 | +566.4% |
| Advances received on contracts in progress | 46 | - | €365 | +€365 | |
| Taxes, remuneration and social security | 45 | €2,277 | €2,404 | +€127 | +5.6% |
| Taxes | 450/3 | €2,277 | €1,826 | -€450 | -19.8% |
| Remuneration and social security | 454/9 | - | €578 | +€578 | |
| Other amounts payable | 47/48 | €9,385 | €12,724 | +€3,339 | +35.6% |
| Remuneration, social security and pensions | 62 | €20,982 | €24,391 | +€3,409 | +16.2% |
| Other operating charges | 640/8 | €524 | €1,379 | +€856 | +163.4% |
| Gross operating margin | 9900 | €23,941 | €21,025 | -€2,917 | -12.2% |
| Operating profit (loss) | 9901 | €2,436 | -€4,745 | -€7,181 | |
| Financial income | 75/76B | €195 | €19 | -€175 | -90.1% |
| Recurring financial income | 75 | €195 | €19 | -€175 | -90.1% |
| Financial charges | 65/66B | €662 | €374 | -€288 | -43.5% |
| Recurring financial charges | 65 | €662 | €374 | -€288 | -43.5% |
| Profit (loss) for the period before taxes | 9903 | €1,969 | -€5,100 | -€7,068 | |
| Profit (loss) for the period | 9904 | €1,969 | -€5,100 | -€7,068 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,969 | -€5,100 | -€7,068 |
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 9 October 2026 via checked.be.