CHAM Projects: 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.
CHAM Projects
Largest movements
- Cash -€217
down €217 (-52.0%), from €418 to €200
mainly Net result for the year (-€1,549) and Receivables within one year (-€15)
- Receivables within one year +€15
up €15 (+100.0%), from €15 to €30
- Profit (loss) carried forward -€1,549
down €1,549 (-3.4%), from -€46,200 to -€47,749
- Other debts +€1,347
up €1,347 (+4.0%), from €33,833 to €35,180
- Gross operating margin -€660
down €660 (-181.6%), from -€364 to -€1,024
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 | €433 | €231 | -€202 | -46.7% |
| Current assets | 29/58 | €433 | €231 | -€202 | -46.7% |
| Amounts receivable within one year | 40/41 | €15 | €30 | +€15 | +100.0% |
| Other amounts receivable | 41 | €15 | €30 | +€15 | +100.0% |
| Cash at bank and in hand | 54/58 | €418 | €200 | -€217 | -52.0% |
| Total equity and liabilities | 10/49 | €433 | €231 | -€202 | -46.7% |
| Equity | 10/15 | -€33,400 | -€34,949 | -€1,549 | -4.6% |
| Contributions | 10/11 | €12,800 | €12,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,200 | -€47,749 | -€1,549 | -3.4% |
| Amounts payable | 17/49 | €33,833 | €35,180 | +€1,347 | +4.0% |
| Amounts payable within one year | 42/48 | €33,833 | €35,180 | +€1,347 | +4.0% |
| Other amounts payable | 47/48 | €33,833 | €35,180 | +€1,347 | +4.0% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | -€364 | -€1,024 | -€660 | -181.6% |
| Operating profit (loss) | 9901 | -€748 | -€1,411 | -€663 | -88.6% |
| Financial charges | 65/66B | €138 | €138 | = | 0.0% |
| Recurring financial charges | 65 | €138 | €138 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€886 | -€1,549 | -€663 | -74.8% |
| Profit (loss) for the period | 9904 | -€886 | -€1,549 | -€663 | -74.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€886 | -€1,549 | -€663 | -74.8% |
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 29 September 2026 via checked.be.