Chaloma: 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.
Chaloma
Largest movements
- Tangible fixed assets -€14,603
down €14,603 (-70.5%), from €20,721 to €6,118
of which Furniture and vehicles: -€13,232
- Receivables within one year +€7,818
up €7,818 (+40.2%), from €19,434 to €27,251
of which Trade receivables: +€7,818
- Cash +€7,793
up €7,793 (+4385.2%), from €178 to €7,971
mainly Tax, wage and social debts (+€16,346) and Depreciation (+€14,603)
- Tax, wage and social debts +€16,346
up €16,346 (+290.1%), from €5,634 to €21,980
- Other debts -€9,269
down €9,269 (-68.3%), from €13,569 to €4,300
- Current portion of long-term debt -€8,422
down €8,422 (-74.8%), from €11,260 to €2,838
- Profit (loss) carried forward +€4,784
up €4,784 (+56.9%), from -€8,407 to -€3,623
- Debts after one year -€2,838
no longer reported in 2024 (was €2,838)
- Gross operating margin +€14,914
up €14,914 (+100.5%), from €14,838 to €29,752
- Taxes +€2,888
up €2,888 (+62.9%), from €4,594 to €7,482
- Depreciation -€1,301
down €1,301 (-8.2%), from €15,904 to €14,603
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.
Cash bridge derived
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 | €40,333 | €41,340 | +€1,008 | +2.5% |
| Fixed assets | 21/28 | €20,721 | €6,118 | -€14,603 | -70.5% |
| Tangible fixed assets | 22/27 | €20,721 | €6,118 | -€14,603 | -70.5% |
| Furniture and vehicles | 24 | €16,079 | €2,847 | -€13,232 | -82.3% |
| Other tangible fixed assets | 26 | €4,643 | €3,271 | -€1,371 | -29.5% |
| Current assets | 29/58 | €19,611 | €35,222 | +€15,611 | +79.6% |
| Amounts receivable within one year | 40/41 | €19,434 | €27,251 | +€7,818 | +40.2% |
| Trade receivables | 40 | €6,353 | €14,170 | +€7,818 | +123.1% |
| Other amounts receivable | 41 | €13,081 | €13,081 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €178 | €7,971 | +€7,793 | +4385.2% |
| Total equity and liabilities | 10/49 | €40,333 | €41,340 | +€1,008 | +2.5% |
| Equity | 10/15 | €5,853 | €10,637 | +€4,784 | +81.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | -€8,407 | -€3,623 | +€4,784 | +56.9% |
| Amounts payable | 17/49 | €34,480 | €30,703 | -€3,777 | -11.0% |
| Amounts payable after more than one year | 17 | €2,838 | - | -€2,838 | |
| Financial debts | 170/4 | €2,838 | - | -€2,838 | |
| Amounts payable within one year | 42/48 | €31,642 | €30,703 | -€939 | -3.0% |
| Current portion of amounts payable after more than one year | 42 | €11,260 | €2,838 | -€8,422 | -74.8% |
| Trade debts | 44 | €1,179 | €1,585 | +€406 | +34.4% |
| Suppliers | 440/4 | €1,179 | €1,585 | +€406 | +34.4% |
| Taxes, remuneration and social security | 45 | €5,634 | €21,980 | +€16,346 | +290.1% |
| Taxes | 450/3 | €5,634 | €21,980 | +€16,346 | +290.1% |
| Other amounts payable | 47/48 | €13,569 | €4,300 | -€9,269 | -68.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,904 | €14,603 | -€1,301 | -8.2% |
| Other operating charges | 640/8 | €1,360 | €1,157 | -€203 | -14.9% |
| Gross operating margin | 9900 | €14,838 | €29,752 | +€14,914 | +100.5% |
| Operating profit (loss) | 9901 | -€2,426 | €13,992 | +€16,418 | |
| Financial income | 75/76B | €2 | €5 | +€4 | +234.2% |
| Recurring financial income | 75 | €2 | €5 | +€4 | +234.2% |
| Financial charges | 65/66B | €1,994 | €1,730 | -€264 | -13.2% |
| Recurring financial charges | 65 | €1,994 | €1,730 | -€264 | -13.2% |
| Profit (loss) for the period before taxes | 9903 | -€4,419 | €12,266 | +€16,685 | |
| Income taxes | 67/77 | €4,594 | €7,482 | +€2,888 | +62.9% |
| Profit (loss) for the period | 9904 | -€9,012 | €4,784 | +€13,797 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,012 | €4,784 | +€13,797 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.