Chalmet Trading: 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.
Chalmet Trading
Largest movements
- Stocks and contracts +€132,329
up €132,329 (+79.7%), from €166,044 to €298,373
- Receivables within one year -€120,283
down €120,283 (-66.4%), from €181,182 to €60,899
of which Other amounts receivable: -€136,547
- Cash +€12,339
up €12,339 (+54.3%), from €22,736 to €35,075
mainly Receivables within one year (+€120,283) and Trade debts (+€53,456)
- Tangible fixed assets +€8,728
up €8,728 (+1,062%), from €822 to €9,549
of which Plant, machinery and equipment: +€7,513
- Trade debts +€53,456
up €53,456 (+755%), from €7,080 to €60,536
- Profit (loss) carried forward +€50,486
up €50,486 (+54.7%), from €92,347 to €142,834
- Advances received -€46,155
down €46,155 (-74.1%), from €62,250 to €16,095
- Other debts -€27,914
down €27,914 (-63.5%), from €43,927 to €16,013
- Tax, wage and social debts +€12,056
up €12,056 (+38.9%), from €30,976 to €43,032
- Taxes +€8,744
up €8,744 (+85.7%), from €10,200 to €18,944
- Gross operating margin -€2,710
down €2,710 (-3.3%), from €81,958 to €79,249
- Depreciation +€903
up €903 (+220%), from €411 to €1,315
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 | €370,784 | €407,291 | +€36,507 | +9.8% |
| Fixed assets | 21/28 | €822 | €9,549 | +€8,728 | +1,062% |
| Tangible fixed assets | 22/27 | €822 | €9,549 | +€8,728 | +1,062% |
| Plant, machinery and equipment | 23 | €822 | €8,335 | +€7,513 | +914% |
| Furniture and vehicles | 24 | - | €1,215 | +€1,215 | |
| Current assets | 29/58 | €369,962 | €397,741 | +€27,779 | +7.5% |
| Stocks and contracts in progress | 3 | €166,044 | €298,373 | +€132,329 | +79.7% |
| Stocks | 30/36 | €166,044 | €298,373 | +€132,329 | +79.7% |
| Amounts receivable within one year | 40/41 | €181,182 | €60,899 | -€120,283 | -66.4% |
| Trade receivables | 40 | €44,634 | €60,899 | +€16,264 | +36.4% |
| Other amounts receivable | 41 | €136,547 | - | -€136,547 | |
| Cash at bank and in hand | 54/58 | €22,736 | €35,075 | +€12,339 | +54.3% |
| Deferred charges and accrued income | 490/1 | - | €3,394 | +€3,394 | |
| Total equity and liabilities | 10/49 | €370,784 | €407,291 | +€36,507 | +9.8% |
| Equity | 10/15 | €110,347 | €160,834 | +€50,486 | +45.8% |
| Contributions | 10/11 | €18,000 | €18,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €92,347 | €142,834 | +€50,486 | +54.7% |
| Amounts payable | 17/49 | €260,436 | €246,457 | -€13,979 | -5.4% |
| Amounts payable after more than one year | 17 | €108,981 | €103,676 | -€5,305 | -4.9% |
| Financial debts | 170/4 | €108,981 | €103,676 | -€5,305 | -4.9% |
| Amounts payable within one year | 42/48 | €149,296 | €140,981 | -€8,315 | -5.6% |
| Current portion of amounts payable after more than one year | 42 | €5,064 | €5,305 | +€241 | +4.8% |
| Trade debts | 44 | €7,080 | €60,536 | +€53,456 | +755% |
| Suppliers | 440/4 | €7,080 | €60,536 | +€53,456 | +755% |
| Advances received on contracts in progress | 46 | €62,250 | €16,095 | -€46,155 | -74.1% |
| Taxes, remuneration and social security | 45 | €30,976 | €43,032 | +€12,056 | +38.9% |
| Taxes | 450/3 | €30,976 | €43,032 | +€12,056 | +38.9% |
| Other amounts payable | 47/48 | €43,927 | €16,013 | -€27,914 | -63.5% |
| Accrued charges and deferred income | 492/3 | €2,159 | €1,800 | -€359 | -16.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €411 | €1,315 | +€903 | +220% |
| Other operating charges | 640/8 | €583 | €1,200 | +€617 | +106% |
| Gross operating margin | 9900 | €81,958 | €79,249 | -€2,710 | -3.3% |
| Operating profit (loss) | 9901 | €80,964 | €76,734 | -€4,230 | -5.2% |
| Financial income | 75/76B | €16 | €200 | +€184 | +1,154% |
| Recurring financial income | 75 | €16 | €200 | +€184 | +1,154% |
| Financial charges | 65/66B | €7,952 | €7,504 | -€449 | -5.6% |
| Recurring financial charges | 65 | €7,952 | €7,504 | -€449 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | €73,028 | €69,430 | -€3,598 | -4.9% |
| Income taxes | 67/77 | €10,200 | €18,944 | +€8,744 | +85.7% |
| Profit (loss) for the period | 9904 | €62,828 | €50,486 | -€12,342 | -19.6% |
| Profit (loss) for the period to be appropriated | 9905 | €62,828 | €50,486 | -€12,342 | -19.6% |
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 31 October 2026 via checked.be.