Chaloruma: 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.
Chaloruma
Largest movements
- Tangible fixed assets -€11,717
down €11,717 (-6.7%), from €173,999 to €162,283
of which Plant, machinery and equipment: -€6,828
- Receivables within one year -€2,408
down €2,408 (-99.1%), from €2,431 to €23
of which Trade receivables: -€2,275
- Cash -€2,292
down €2,292 (-22.7%), from €10,079 to €7,787
mainly Net result for the year (-€15,613) and Debts after one year (-€2,925)
- Profit (loss) carried forward -€15,613
down €15,613 (-54.4%), from -€28,718 to -€44,331
- Advances received +€5,196
up €5,196 (+95.9%), from €5,419 to €10,615
- Debts after one year -€2,925
down €2,925 (-3.1%), from €95,152 to €92,227
- Trade debts -€2,813
down €2,813 (-64.7%), from €4,350 to €1,538
- Tax, wage and social debts +€2,236
up €2,236 (+31.8%), from €7,033 to €9,269
- Gross operating margin +€3,444
up €3,444, from -€11 to €3,433
- Depreciation -€2,698
down €2,698 (-17.6%), from €15,370 to €12,672
- Other operating charges -€1,578
down €1,578 (-34.2%), from €4,610 to €3,032
- Taxes +€1,554
up €1,554 (+548.1%), from €284 to €1,838
- Financial charges +€215
up €215 (+16.7%), from €1,289 to €1,503
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 | €188,838 | €173,509 | -€15,329 | -8.1% |
| Fixed assets | 21/28 | €173,999 | €162,283 | -€11,717 | -6.7% |
| Tangible fixed assets | 22/27 | €173,999 | €162,283 | -€11,717 | -6.7% |
| Land and buildings | 22 | €102,348 | €97,629 | -€4,719 | -4.6% |
| Plant, machinery and equipment | 23 | €70,717 | €63,888 | -€6,828 | -9.7% |
| Furniture and vehicles | 24 | €934 | €765 | -€169 | -18.1% |
| Current assets | 29/58 | €14,839 | €11,226 | -€3,613 | -24.3% |
| Amounts receivable after more than one year | 29 | - | €1,885 | +€1,885 | |
| Trade receivables | 290 | - | €1,885 | +€1,885 | |
| Amounts receivable within one year | 40/41 | €2,431 | €23 | -€2,408 | -99.1% |
| Trade receivables | 40 | €2,275 | - | -€2,275 | |
| Other amounts receivable | 41 | €156 | €23 | -€133 | -85.3% |
| Cash at bank and in hand | 54/58 | €10,079 | €7,787 | -€2,292 | -22.7% |
| Deferred charges and accrued income | 490/1 | €2,329 | €1,531 | -€798 | -34.3% |
| Total equity and liabilities | 10/49 | €188,838 | €173,509 | -€15,329 | -8.1% |
| Equity | 10/15 | -€8,258 | -€23,871 | -€15,613 | -189.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,718 | -€44,331 | -€15,613 | -54.4% |
| Amounts payable | 17/49 | €197,096 | €197,379 | +€283 | +0.1% |
| Amounts payable after more than one year | 17 | €95,152 | €92,227 | -€2,925 | -3.1% |
| Financial debts | 170/4 | €95,152 | €92,227 | -€2,925 | -3.1% |
| Amounts payable within one year | 42/48 | €100,860 | €105,152 | +€4,292 | +4.3% |
| Current portion of amounts payable after more than one year | 42 | €3,126 | €3,046 | -€79 | -2.5% |
| Trade debts | 44 | €4,350 | €1,538 | -€2,813 | -64.7% |
| Suppliers | 440/4 | €4,350 | €1,538 | -€2,813 | -64.7% |
| Advances received on contracts in progress | 46 | €5,419 | €10,615 | +€5,196 | +95.9% |
| Taxes, remuneration and social security | 45 | €7,033 | €9,269 | +€2,236 | +31.8% |
| Taxes | 450/3 | €7,033 | €9,269 | +€2,236 | +31.8% |
| Other amounts payable | 47/48 | €80,932 | €80,684 | -€247 | -0.3% |
| Accrued charges and deferred income | 492/3 | €1,084 | - | -€1,084 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,370 | €12,672 | -€2,698 | -17.6% |
| Other operating charges | 640/8 | €4,610 | €3,032 | -€1,578 | -34.2% |
| Gross operating margin | 9900 | -€11 | €3,433 | +€3,444 | |
| Operating profit (loss) | 9901 | -€19,991 | -€12,272 | +€7,720 | +38.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,289 | €1,503 | +€215 | +16.7% |
| Recurring financial charges | 65 | €1,289 | €1,503 | +€215 | +16.7% |
| Profit (loss) for the period before taxes | 9903 | -€21,280 | -€13,775 | +€7,505 | +35.3% |
| Income taxes | 67/77 | €284 | €1,838 | +€1,554 | +548.1% |
| Profit (loss) for the period | 9904 | -€21,563 | -€15,613 | +€5,951 | +27.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,563 | -€15,613 | +€5,951 | +27.6% |
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 10 October 2026 via checked.be.