CHALIAM: 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.
CHALIAM
Largest movements
- Tangible fixed assets -€21,816
down €21,816 (-2.2%), from €1.0m to €978,698
of which Land and buildings: -€21,816
- Debts after one year -€62,645
down €62,645 (-44.6%), from €140,420 to €77,775
- Trade debts +€48,891
up €48,891 (+2,957%), from €1,653 to €50,545
- Profit (loss) carried forward +€23,986
up €23,986 (+20.0%), from €120,181 to €144,167
- Accrued charges and deferred income -€20,901
down €20,901 (-91.2%), from €22,930 to €2,029
- Other debts -€20,479
down €20,479 (-51.1%), from €40,111 to €19,633
- Gross operating margin -€6,665
down €6,665 (-8.8%), from €76,060 to €69,395
- Taxes -€2,716
down €2,716 (-21.7%), from €12,532 to €9,816
- Financial charges -€2,568
down €2,568 (-20.8%), from €12,317 to €9,749
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 | €1,019,766 | €988,631 | -€31,135 | -3.1% |
| Fixed assets | 21/28 | €1,000,739 | €978,923 | -€21,816 | -2.2% |
| Tangible fixed assets | 22/27 | €1,000,514 | €978,698 | -€21,816 | -2.2% |
| Land and buildings | 22 | €1,000,514 | €978,698 | -€21,816 | -2.2% |
| Furniture and vehicles | 24 | €0 | €0 | = | 0.0% |
| Financial fixed assets | 28 | €225 | €225 | = | 0.0% |
| Current assets | 29/58 | €19,026 | €9,708 | -€9,319 | -49.0% |
| Amounts receivable within one year | 40/41 | €16,442 | €9,355 | -€7,087 | -43.1% |
| Trade receivables | 40 | €16,442 | €9,355 | -€7,087 | -43.1% |
| Cash at bank and in hand | 54/58 | €1,084 | €353 | -€732 | -67.5% |
| Deferred charges and accrued income | 490/1 | €1,500 | - | -€1,500 | |
| Total equity and liabilities | 10/49 | €1,019,766 | €988,631 | -€31,135 | -3.1% |
| Equity | 10/15 | €728,041 | €752,027 | +€23,986 | +3.3% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Revaluation surpluses | 12 | €470,000 | €470,000 | = | 0.0% |
| Reserves | 13 | €37,860 | €37,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €36,000 | €36,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €120,181 | €144,167 | +€23,986 | +20.0% |
| Amounts payable | 17/49 | €291,724 | €236,604 | -€55,121 | -18.9% |
| Amounts payable after more than one year | 17 | €140,420 | €77,775 | -€62,645 | -44.6% |
| Financial debts | 170/4 | €140,420 | €77,775 | -€62,645 | -44.6% |
| Amounts payable within one year | 42/48 | €128,375 | €156,800 | +€28,425 | +22.1% |
| Current portion of amounts payable after more than one year | 42 | €76,653 | €80,146 | +€3,492 | +4.6% |
| Financial debts | 43 | - | €1,247 | +€1,247 | |
| Credit institutions | 430/8 | - | €1,247 | +€1,247 | |
| Trade debts | 44 | €1,653 | €50,545 | +€48,891 | +2,957% |
| Suppliers | 440/4 | €1,653 | €50,545 | +€48,891 | +2,957% |
| Taxes, remuneration and social security | 45 | €9,957 | €5,230 | -€4,727 | -47.5% |
| Taxes | 450/3 | €9,957 | €5,230 | -€4,727 | -47.5% |
| Other amounts payable | 47/48 | €40,111 | €19,633 | -€20,479 | -51.1% |
| Accrued charges and deferred income | 492/3 | €22,930 | €2,029 | -€20,901 | -91.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,816 | €21,816 | = | 0.0% |
| Other operating charges | 640/8 | €3,646 | €4,029 | +€383 | +10.5% |
| Gross operating margin | 9900 | €76,060 | €69,395 | -€6,665 | -8.8% |
| Operating profit (loss) | 9901 | €50,598 | €43,551 | -€7,048 | -13.9% |
| Financial charges | 65/66B | €12,317 | €9,749 | -€2,568 | -20.8% |
| Recurring financial charges | 65 | €12,317 | €9,749 | -€2,568 | -20.8% |
| Profit (loss) for the period before taxes | 9903 | €38,282 | €33,802 | -€4,480 | -11.7% |
| Income taxes | 67/77 | €12,532 | €9,816 | -€2,716 | -21.7% |
| Profit (loss) for the period | 9904 | €25,750 | €23,986 | -€1,764 | -6.8% |
| Profit (loss) for the period to be appropriated | 9905 | €25,750 | €23,986 | -€1,764 | -6.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.