CHAMA: 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.
CHAMA
Largest movements
- Receivables within one year +€34,475
up €34,475 (+191.8%), from €17,973 to €52,447
of which Other amounts receivable: +€30,974
- Tangible fixed assets -€8,242
down €8,242 (-54.6%), from €15,106 to €6,864
- Cash +€1,497
up €1,497 (+10.1%), from €14,884 to €16,381
mainly Net result for the year (+€42,126) and Depreciation (+€8,242)
- Profit (loss) carried forward +€42,126
up €42,126, from -€2,155 to €39,971
- Contributions -€15,500
down €15,500 (-83.4%), from €18,592 to €3,092
- Debts after one year -€4,065
down €4,065 (-21.5%), from €18,914 to €14,849
- Trade debts +€3,997
up €3,997 (+53.3%), from €7,500 to €11,497
- Gross operating margin +€32,490
up €32,490 (+145.7%), from €22,306 to €54,796
- Other operating charges +€1,159
up €1,159 (+192.8%), from €601 to €1,760
- Financial charges +€786
up €786 (+49.7%), from €1,583 to €2,368
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 | €48,486 | €75,693 | +€27,207 | +56.1% |
| Fixed assets | 21/28 | €15,106 | €6,864 | -€8,242 | -54.6% |
| Tangible fixed assets | 22/27 | €15,106 | €6,864 | -€8,242 | -54.6% |
| Furniture and vehicles | 24 | €15,106 | €6,864 | -€8,242 | -54.6% |
| Current assets | 29/58 | €33,380 | €68,829 | +€35,449 | +106.2% |
| Amounts receivable within one year | 40/41 | €17,973 | €52,447 | +€34,475 | +191.8% |
| Trade receivables | 40 | €10,888 | €14,389 | +€3,501 | +32.2% |
| Other amounts receivable | 41 | €7,084 | €38,058 | +€30,974 | +437.2% |
| Cash at bank and in hand | 54/58 | €14,884 | €16,381 | +€1,497 | +10.1% |
| Deferred charges and accrued income | 490/1 | €523 | - | -€523 | |
| Total equity and liabilities | 10/49 | €48,486 | €75,693 | +€27,207 | +56.1% |
| Equity | 10/15 | €17,302 | €43,928 | +€26,626 | +153.9% |
| Contributions | 10/11 | €18,592 | €3,092 | -€15,500 | -83.4% |
| Reserves | 13 | €865 | €865 | = | 0.0% |
| Non-distributable reserves | 130/1 | €865 | €865 | = | 0.0% |
| Reserves not available under the articles | 1311 | €865 | €865 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,155 | €39,971 | +€42,126 | |
| Amounts payable | 17/49 | €31,184 | €31,765 | +€581 | +1.9% |
| Amounts payable after more than one year | 17 | €18,914 | €14,849 | -€4,065 | -21.5% |
| Financial debts | 170/4 | €18,914 | €14,849 | -€4,065 | -21.5% |
| Amounts payable within one year | 42/48 | €12,270 | €16,916 | +€4,646 | +37.9% |
| Current portion of amounts payable after more than one year | 42 | €4,770 | €5,054 | +€284 | +6.0% |
| Trade debts | 44 | €7,500 | €11,497 | +€3,997 | +53.3% |
| Suppliers | 440/4 | €7,500 | €11,497 | +€3,997 | +53.3% |
| Taxes, remuneration and social security | 45 | - | €365 | +€365 | |
| Taxes | 450/3 | - | €365 | +€365 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,245 | €8,242 | -€4 | 0.0% |
| Other operating charges | 640/8 | €601 | €1,760 | +€1,159 | +192.8% |
| Gross operating margin | 9900 | €22,306 | €54,796 | +€32,490 | +145.7% |
| Operating profit (loss) | 9901 | €13,460 | €44,794 | +€31,335 | +232.8% |
| Financial charges | 65/66B | €1,583 | €2,368 | +€786 | +49.7% |
| Recurring financial charges | 65 | €1,583 | €2,368 | +€786 | +49.7% |
| Profit (loss) for the period before taxes | 9903 | €11,877 | €42,426 | +€30,549 | +257.2% |
| Income taxes | 67/77 | - | €300 | +€300 | |
| Profit (loss) for the period | 9904 | €11,877 | €42,126 | +€30,249 | +254.7% |
| Profit (loss) for the period to be appropriated | 9905 | €11,877 | €42,126 | +€30,249 | +254.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.