CHAJAMPOO: 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.
CHAJAMPOO
Largest movements
- Tangible fixed assets -€16,541
down €16,541 (-22.3%), from €74,304 to €57,762
- Cash +€13,754
up €13,754 (+42.2%), from €32,595 to €46,349
mainly Depreciation (+€16,541) and Net result for the year (+€9,861)
- Reserves +€9,861
up €9,861 (+13.0%), from €75,755 to €85,617
- Current portion of long-term debt -€7,462
down €7,462 (-100.0%), from €7,462 to €0
- Tax, wage and social debts -€4,909
down €4,909 (-17.4%), from €28,264 to €23,355
of which Remuneration and social security: -€4,572
- Accrued charges and deferred income +€1,467
up €1,467, from €0 to €1,467
- Gross operating margin -€23,021
down €23,021 (-16.0%), from €144,326 to €121,304
- Staff costs -€16,725
down €16,725 (-16.6%), from €101,035 to €84,310
- Depreciation -€2,969
down €2,969 (-15.2%), from €19,511 to €16,541
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 | €130,594 | €130,380 | -€213 | -0.2% |
| Fixed assets | 21/28 | €74,304 | €57,762 | -€16,541 | -22.3% |
| Tangible fixed assets | 22/27 | €74,304 | €57,762 | -€16,541 | -22.3% |
| Land and buildings | 22 | €58,168 | €51,642 | -€6,527 | -11.2% |
| Plant, machinery and equipment | 23 | €1,273 | €0 | -€1,273 | -100.0% |
| Furniture and vehicles | 24 | €2,893 | €0 | -€2,893 | -100.0% |
| Leasing and similar rights | 25 | €11,969 | €6,121 | -€5,848 | -48.9% |
| Current assets | 29/58 | €56,290 | €72,618 | +€16,328 | +29.0% |
| Stocks and contracts in progress | 3 | €19,862 | €20,486 | +€624 | +3.1% |
| Stocks | 30/36 | €19,862 | €20,486 | +€624 | +3.1% |
| Amounts receivable within one year | 40/41 | €2,000 | €3,234 | +€1,235 | +61.8% |
| Trade receivables | 40 | €220 | €172 | -€48 | -21.7% |
| Other amounts receivable | 41 | €1,780 | €3,062 | +€1,282 | +72.1% |
| Cash at bank and in hand | 54/58 | €32,595 | €46,349 | +€13,754 | +42.2% |
| Deferred charges and accrued income | 490/1 | €1,833 | €2,548 | +€715 | +39.0% |
| Total equity and liabilities | 10/49 | €130,594 | €130,380 | -€213 | -0.2% |
| Equity | 10/15 | €94,355 | €104,217 | +€9,861 | +10.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €75,755 | €85,617 | +€9,861 | +13.0% |
| Distributable reserves | 133 | €75,755 | €85,617 | +€9,861 | +13.0% |
| Amounts payable | 17/49 | €36,238 | €26,164 | -€10,075 | -27.8% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €36,238 | €24,697 | -€11,542 | -31.8% |
| Current portion of amounts payable after more than one year | 42 | €7,462 | €0 | -€7,462 | -100.0% |
| Trade debts | 44 | €512 | €1,342 | +€830 | +161.9% |
| Suppliers | 440/4 | €512 | €1,342 | +€830 | +161.9% |
| Taxes, remuneration and social security | 45 | €28,264 | €23,355 | -€4,909 | -17.4% |
| Taxes | 450/3 | €14,210 | €13,873 | -€337 | -2.4% |
| Remuneration and social security | 454/9 | €14,054 | €9,482 | -€4,572 | -32.5% |
| Accrued charges and deferred income | 492/3 | €0 | €1,467 | +€1,467 | |
| Remuneration, social security and pensions | 62 | €101,035 | €84,310 | -€16,725 | -16.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,511 | €16,541 | -€2,969 | -15.2% |
| Other operating charges | 640/8 | €4,352 | €4,077 | -€275 | -6.3% |
| Gross operating margin | 9900 | €144,326 | €121,304 | -€23,021 | -16.0% |
| Operating profit (loss) | 9901 | €19,429 | €16,376 | -€3,053 | -15.7% |
| Financial income | 75/76B | €15 | €131 | +€116 | +799.9% |
| Recurring financial income | 75 | €15 | €131 | +€116 | +799.9% |
| Financial charges | 65/66B | €582 | €475 | -€107 | -18.4% |
| Recurring financial charges | 65 | €582 | €475 | -€107 | -18.4% |
| Profit (loss) for the period before taxes | 9903 | €18,861 | €16,032 | -€2,830 | -15.0% |
| Income taxes | 67/77 | €6,235 | €6,170 | -€65 | -1.0% |
| Profit (loss) for the period | 9904 | €12,626 | €9,861 | -€2,765 | -21.9% |
| Profit (loss) for the period to be appropriated | 9905 | €12,626 | €9,861 | -€2,765 | -21.9% |
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.