CHALEURMATIC: 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.
CHALEURMATIC
Largest movements
- Cash +€35,131
up €35,131 (+70.0%), from €50,213 to €85,344
mainly Net result for the year (+€43,855) and Trade debts (+€16,784)
- Tangible fixed assets -€3,345
down €3,345 (-5.9%), from €56,986 to €53,641
- Receivables within one year -€2,602
down €2,602 (-15.0%), from €17,379 to €14,777
of which Other amounts receivable: -€9,439
- Trade debts +€16,784
up €16,784 (+2,234%), from €751 to €17,535
- Tax, wage and social debts +€8,660
up €8,660 (+39.3%), from €22,033 to €30,693
- Profit (loss) carried forward +€3,855
up €3,855 (+9.0%), from €42,733 to €46,589
- Depreciation +€9,141
up €9,141 (+190%), from €4,817 to €13,958
- Gross operating margin -€5,078
down €5,078 (-6.2%), from €81,434 to €76,356
- Taxes -€4,669
down €4,669 (-21.9%), from €21,329 to €16,660
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 | €126,219 | €156,452 | +€30,233 | +24.0% |
| Fixed assets | 21/28 | €57,336 | €53,991 | -€3,345 | -5.8% |
| Tangible fixed assets | 22/27 | €56,986 | €53,641 | -€3,345 | -5.9% |
| Furniture and vehicles | 24 | €56,986 | €53,641 | -€3,345 | -5.9% |
| Financial fixed assets | 28 | €350 | €350 | = | 0.0% |
| Current assets | 29/58 | €68,882 | €102,461 | +€33,578 | +48.7% |
| Amounts receivable within one year | 40/41 | €17,379 | €14,777 | -€2,602 | -15.0% |
| Trade receivables | 40 | €5,053 | €11,890 | +€6,837 | +135% |
| Other amounts receivable | 41 | €12,326 | €2,887 | -€9,439 | -76.6% |
| Cash at bank and in hand | 54/58 | €50,213 | €85,344 | +€35,131 | +70.0% |
| Deferred charges and accrued income | 490/1 | €1,290 | €2,340 | +€1,049 | +81.3% |
| Total equity and liabilities | 10/49 | €126,219 | €156,452 | +€30,233 | +24.0% |
| Equity | 10/15 | €52,733 | €56,589 | +€3,855 | +7.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,733 | €46,589 | +€3,855 | +9.0% |
| Amounts payable | 17/49 | €73,485 | €99,863 | +€26,378 | +35.9% |
| Amounts payable within one year | 42/48 | €73,485 | €99,863 | +€26,378 | +35.9% |
| Trade debts | 44 | €751 | €17,535 | +€16,784 | +2,234% |
| Suppliers | 440/4 | €751 | €17,535 | +€16,784 | +2,234% |
| Advances received on contracts in progress | 46 | €16,550 | €17,635 | +€1,085 | +6.6% |
| Taxes, remuneration and social security | 45 | €22,033 | €30,693 | +€8,660 | +39.3% |
| Taxes | 450/3 | €22,033 | €30,693 | +€8,660 | +39.3% |
| Other amounts payable | 47/48 | €34,151 | €34,000 | -€151 | -0.4% |
| Non-recurring operating income | 76A | €850 | - | -€850 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,817 | €13,958 | +€9,141 | +190% |
| Other operating charges | 640/8 | €1,616 | €1,507 | -€110 | -6.8% |
| Non-recurring operating charges | 66A | €3,992 | - | -€3,992 | |
| Gross operating margin | 9900 | €81,434 | €76,356 | -€5,078 | -6.2% |
| Operating profit (loss) | 9901 | €71,007 | €60,891 | -€10,117 | -14.2% |
| Financial income | 75/76B | €10 | €59 | +€48 | +475% |
| Recurring financial income | 75 | €10 | €59 | +€48 | +475% |
| Financial charges | 65/66B | €931 | €435 | -€497 | -53.3% |
| Recurring financial charges | 65 | €931 | €435 | -€497 | -53.3% |
| Profit (loss) for the period before taxes | 9903 | €70,086 | €60,515 | -€9,572 | -13.7% |
| Income taxes | 67/77 | €21,329 | €16,660 | -€4,669 | -21.9% |
| Profit (loss) for the period | 9904 | €48,758 | €43,855 | -€4,903 | -10.1% |
| Profit (loss) for the period to be appropriated | 9905 | €48,758 | €43,855 | -€4,903 | -10.1% |
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 26 October 2026 via checked.be.