CHALMAGNE: 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.
CHALMAGNE
Largest movements
- Cash -€15,399
down €15,399 (-35.9%), from €42,909 to €27,510
mainly Trade debts (-€20,352) and Deferred charges and accrued income (-€4,479)
- Deferred charges and accrued income +€4,479
up €4,479 (+163%), from €2,753 to €7,232
- Tangible fixed assets -€1,377
down €1,377 (-59.5%), from €2,314 to €937
- Trade debts -€20,352
down €20,352 (-96.5%), from €21,091 to €739
- Reserves +€6,798
up €6,798 (+15.8%), from €43,051 to €49,849
of which Distributable reserves: +€6,798
- Gross operating margin -€4,198
down €4,198 (-20.0%), from €21,039 to €16,841
- Taxes -€2,273
down €2,273 (-33.6%), from €6,772 to €4,500
- Financial charges +€2,256
up €2,256 (+201%), from €1,124 to €3,380
- Financial income -€1,567
down €1,567 (-75.6%), from €2,071 to €504
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €99,237 | €86,069 | -€13,168 | -13.3% |
| Fixed assets | 21/28 | €2,314 | €937 | -€1,377 | -59.5% |
| Tangible fixed assets | 22/27 | €2,314 | €937 | -€1,377 | -59.5% |
| Furniture and vehicles | 24 | €2,314 | €937 | -€1,377 | -59.5% |
| Current assets | 29/58 | €96,923 | €85,132 | -€11,790 | -12.2% |
| Amounts receivable after more than one year | 29 | €35,000 | €35,000 | = | 0.0% |
| Other amounts receivable | 291 | €35,000 | €35,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €16,261 | €15,390 | -€870 | -5.4% |
| Trade receivables | 40 | €16,261 | €14,890 | -€1,371 | -8.4% |
| Other amounts receivable | 41 | €0 | €500 | +€500 | |
| Cash at bank and in hand | 54/58 | €42,909 | €27,510 | -€15,399 | -35.9% |
| Deferred charges and accrued income | 490/1 | €2,753 | €7,232 | +€4,479 | +163% |
| Total equity and liabilities | 10/49 | €99,237 | €86,069 | -€13,168 | -13.3% |
| Equity | 10/15 | €71,687 | €78,485 | +€6,798 | +9.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €43,051 | €49,849 | +€6,798 | +15.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €43,051 | €49,849 | +€6,798 | +15.8% |
| Profit (loss) carried forward | 14 | €22,436 | €22,436 | = | 0.0% |
| Amounts payable | 17/49 | €27,550 | €7,584 | -€19,966 | -72.5% |
| Amounts payable within one year | 42/48 | €27,517 | €7,584 | -€19,933 | -72.4% |
| Trade debts | 44 | €21,091 | €739 | -€20,352 | -96.5% |
| Suppliers | 440/4 | €21,091 | €739 | -€20,352 | -96.5% |
| Taxes, remuneration and social security | 45 | €1,772 | €1,772 | = | 0.0% |
| Taxes | 450/3 | €1,772 | €1,772 | = | 0.0% |
| Other amounts payable | 47/48 | €4,653 | €5,072 | +€419 | +9.0% |
| Accrued charges and deferred income | 492/3 | €33 | €0 | -€33 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,272 | €1,377 | +€106 | +8.3% |
| Other operating charges | 640/8 | €1,279 | €1,290 | +€11 | +0.9% |
| Gross operating margin | 9900 | €21,039 | €16,841 | -€4,198 | -20.0% |
| Operating profit (loss) | 9901 | €18,489 | €14,174 | -€4,315 | -23.3% |
| Financial income | 75/76B | €2,071 | €504 | -€1,567 | -75.6% |
| Recurring financial income | 75 | €2,071 | €504 | -€1,567 | -75.6% |
| Financial charges | 65/66B | €1,124 | €3,380 | +€2,256 | +201% |
| Recurring financial charges | 65 | €1,124 | €3,380 | +€2,256 | +201% |
| Profit (loss) for the period before taxes | 9903 | €19,436 | €11,298 | -€8,138 | -41.9% |
| Income taxes | 67/77 | €6,772 | €4,500 | -€2,273 | -33.6% |
| Profit (loss) for the period | 9904 | €12,664 | €6,798 | -€5,865 | -46.3% |
| Profit (loss) for the period to be appropriated | 9905 | €12,664 | €6,798 | -€5,865 | -46.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.