CHALMET: 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.
CHALMET
Largest movements
- Stocks and contracts -€539,210
down €539,210 (-34.7%), from €1.6m to €1.0m
- Tangible fixed assets +€239,287
up €239,287 (+50.5%), from €473,898 to €713,185
of which Furniture and vehicles: +€233,089
- Cash +€152,538
up €152,538 (+173.0%), from €88,156 to €240,694
mainly Stocks and contracts (+€539,210) and Debts after one year (+€202,710)
- Receivables within one year +€56,574
up €56,574 (+37.6%), from €150,501 to €207,076
of which Other amounts receivable: +€73,127
- Trade debts -€389,852
down €389,852 (-48.2%), from €809,359 to €419,506
- Debts after one year +€202,710
up €202,710 (+50.4%), from €402,160 to €604,870
- Reserves +€132,570
up €132,570 (+22.2%), from €596,305 to €728,875
of which Distributable reserves: +€147,100
- Tax, wage and social debts -€66,559
down €66,559 (-36.2%), from €183,809 to €117,249
of which Taxes: -€69,598
- Current portion of long-term debt +€62,076
up €62,076 (+170.3%), from €36,451 to €98,528
- Staff costs +€51,761
up €51,761 (+42.1%), from €123,062 to €174,823
- Taxes -€31,555
down €31,555 (-34.2%), from €92,196 to €60,642
- Gross operating margin -€23,863
down €23,863 (-4.7%), from €503,380 to €479,516
- Financial charges +€13,328
up €13,328 (+65.1%), from €20,476 to €33,803
- Other operating charges +€12,727
up €12,727 (+153.3%), from €8,301 to €21,028
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 | €2,356,007 | €2,270,314 | -€85,693 | -3.6% |
| Fixed assets | 21/28 | €473,898 | €716,935 | +€243,037 | +51.3% |
| Tangible fixed assets | 22/27 | €473,898 | €713,185 | +€239,287 | +50.5% |
| Land and buildings | 22 | €435,702 | €409,258 | -€26,444 | -6.1% |
| Plant, machinery and equipment | 23 | €32,979 | €65,621 | +€32,643 | +99.0% |
| Furniture and vehicles | 24 | €5,217 | €238,306 | +€233,089 | +4467.8% |
| Financial fixed assets | 28 | - | €3,750 | +€3,750 | |
| Current assets | 29/58 | €1,882,109 | €1,553,379 | -€328,731 | -17.5% |
| Amounts receivable after more than one year | 29 | €80,000 | €80,000 | = | 0.0% |
| Other amounts receivable | 291 | €80,000 | €80,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €1,555,029 | €1,015,818 | -€539,210 | -34.7% |
| Stocks | 30/36 | €1,555,029 | €1,015,818 | -€539,210 | -34.7% |
| Amounts receivable within one year | 40/41 | €150,501 | €207,076 | +€56,574 | +37.6% |
| Trade receivables | 40 | €34,390 | €17,837 | -€16,553 | -48.1% |
| Other amounts receivable | 41 | €116,111 | €189,239 | +€73,127 | +63.0% |
| Cash at bank and in hand | 54/58 | €88,156 | €240,694 | +€152,538 | +173.0% |
| Deferred charges and accrued income | 490/1 | €8,423 | €9,791 | +€1,367 | +16.2% |
| Total equity and liabilities | 10/49 | €2,356,007 | €2,270,314 | -€85,693 | -3.6% |
| Equity | 10/15 | €775,361 | €908,025 | +€132,664 | +17.1% |
| Contributions | 10/11 | €42,908 | €42,908 | = | 0.0% |
| Capital | 10 | €42,908 | €42,908 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Uncalled capital | 101 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €596,305 | €728,875 | +€132,570 | +22.2% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Tax-exempt reserves | 132 | €184,826 | €170,296 | -€14,530 | -7.9% |
| Distributable reserves | 133 | €405,329 | €552,429 | +€147,100 | +36.3% |
| Profit (loss) carried forward | 14 | €136,149 | €136,242 | +€94 | +0.1% |
| Provisions and deferred taxes | 16 | €93,818 | €86,336 | -€7,482 | -8.0% |
| Deferred taxes | 168 | €93,818 | €86,336 | -€7,482 | -8.0% |
| Amounts payable | 17/49 | €1,486,828 | €1,275,953 | -€210,875 | -14.2% |
| Amounts payable after more than one year | 17 | €402,160 | €604,870 | +€202,710 | +50.4% |
| Financial debts | 170/4 | €402,160 | €604,870 | +€202,710 | +50.4% |
| Amounts payable within one year | 42/48 | €1,084,668 | €671,083 | -€413,585 | -38.1% |
| Current portion of amounts payable after more than one year | 42 | €36,451 | €98,528 | +€62,076 | +170.3% |
| Trade debts | 44 | €809,359 | €419,506 | -€389,852 | -48.2% |
| Suppliers | 440/4 | €809,359 | €419,506 | -€389,852 | -48.2% |
| Taxes, remuneration and social security | 45 | €183,809 | €117,249 | -€66,559 | -36.2% |
| Taxes | 450/3 | €160,815 | €91,218 | -€69,598 | -43.3% |
| Remuneration and social security | 454/9 | €22,993 | €26,032 | +€3,038 | +13.2% |
| Other amounts payable | 47/48 | €55,050 | €35,800 | -€19,250 | -35.0% |
| Non-recurring operating income | 76A | €12,424 | - | -€12,424 | |
| Remuneration, social security and pensions | 62 | €123,062 | €174,823 | +€51,761 | +42.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,139 | €63,120 | +€2,981 | +5.0% |
| Other operating charges | 640/8 | €8,301 | €21,028 | +€12,727 | +153.3% |
| Gross operating margin | 9900 | €503,380 | €479,516 | -€23,863 | -4.7% |
| Operating profit (loss) | 9901 | €311,878 | €220,545 | -€91,332 | -29.3% |
| Financial income | 75/76B | €5,851 | €9,082 | +€3,231 | +55.2% |
| Recurring financial income | 75 | €5,851 | €9,082 | +€3,231 | +55.2% |
| Financial charges | 65/66B | €20,476 | €33,803 | +€13,328 | +65.1% |
| Recurring financial charges | 65 | €20,476 | €33,803 | +€13,328 | +65.1% |
| Profit (loss) for the period before taxes | 9903 | €297,253 | €195,824 | -€101,429 | -34.1% |
| Transfer from deferred taxes | 780 | €7,482 | €7,482 | = | 0.0% |
| Income taxes | 67/77 | €92,196 | €60,642 | -€31,555 | -34.2% |
| Profit (loss) for the period | 9904 | €212,538 | €142,664 | -€69,875 | -32.9% |
| Transfer from tax-exempt reserves | 789 | €14,530 | €14,530 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €227,068 | €157,194 | -€69,875 | -30.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.