CHAMA: 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.
CHAMA
Largest movements
- Tangible fixed assets +€159,292
up €159,292 (+48.7%), from €326,795 to €486,087
- Receivables within one year +€70,000
up €70,000 (+98.9%), from €70,756 to €140,756
- Debts after one year +€154,743
new in 2025: €154,743
- Current portion of long-term debt +€26,232
new in 2025: €26,232
- Reserves +€25,365
up €25,365 (+5.6%), from €454,820 to €480,185
of which Distributable reserves: +€25,365
- Financial charges +€3,609
up €3,609 (+352.5%), from €1,024 to €4,634
- Other operating charges -€2,717
down €2,717 (-6.9%), from €39,273 to €36,556
- Depreciation +€2,471
new in 2025: €2,471
- Gross operating margin +€985
up €985 (+1.3%), from €77,274 to €78,259
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 | €935,184 | €1,156,255 | +€221,071 | +23.6% |
| Fixed assets | 21/28 | €845,686 | €1,004,978 | +€159,292 | +18.8% |
| Tangible fixed assets | 22/27 | €326,795 | €486,087 | +€159,292 | +48.7% |
| Land and buildings | 22 | €326,795 | €486,087 | +€159,292 | +48.7% |
| Financial fixed assets | 28 | €518,891 | €518,891 | = | 0.0% |
| Current assets | 29/58 | €89,498 | €151,277 | +€61,779 | +69.0% |
| Amounts receivable within one year | 40/41 | €70,756 | €140,756 | +€70,000 | +98.9% |
| Other amounts receivable | 41 | €70,756 | €140,756 | +€70,000 | +98.9% |
| Cash at bank and in hand | 54/58 | €13,948 | €4,962 | -€8,986 | -64.4% |
| Deferred charges and accrued income | 490/1 | €4,794 | €5,559 | +€765 | +16.0% |
| Total equity and liabilities | 10/49 | €935,184 | €1,156,255 | +€221,071 | +23.6% |
| Equity | 10/15 | €516,820 | €542,185 | +€25,365 | +4.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €454,820 | €480,185 | +€25,365 | +5.6% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €448,620 | €473,985 | +€25,365 | +5.7% |
| Amounts payable | 17/49 | €418,364 | €614,070 | +€195,706 | +46.8% |
| Amounts payable after more than one year | 17 | - | €154,743 | +€154,743 | |
| Financial debts | 170/4 | - | €154,743 | +€154,743 | |
| Amounts payable within one year | 42/48 | €418,364 | €459,327 | +€40,963 | +9.8% |
| Current portion of amounts payable after more than one year | 42 | - | €26,232 | +€26,232 | |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €3,586 | €4,064 | +€477 | +13.3% |
| Suppliers | 440/4 | €3,586 | €4,064 | +€477 | +13.3% |
| Taxes, remuneration and social security | 45 | - | €9,233 | +€9,233 | |
| Taxes | 450/3 | - | €9,233 | +€9,233 | |
| Other amounts payable | 47/48 | €414,777 | €419,797 | +€5,020 | +1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,471 | +€2,471 | |
| Other operating charges | 640/8 | €39,273 | €36,556 | -€2,717 | -6.9% |
| Gross operating margin | 9900 | €77,274 | €78,259 | +€985 | +1.3% |
| Operating profit (loss) | 9901 | €38,001 | €39,232 | +€1,231 | +3.2% |
| Financial charges | 65/66B | €1,024 | €4,634 | +€3,609 | +352.5% |
| Recurring financial charges | 65 | €1,024 | €4,634 | +€3,609 | +352.5% |
| Profit (loss) for the period before taxes | 9903 | €36,977 | €34,598 | -€2,379 | -6.4% |
| Income taxes | 67/77 | €9,244 | €9,233 | -€11 | -0.1% |
| Profit (loss) for the period | 9904 | €27,733 | €25,365 | -€2,368 | -8.5% |
| Profit (loss) for the period to be appropriated | 9905 | €27,733 | €25,365 | -€2,368 | -8.5% |
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 10 October 2026 via checked.be.