Chamaco: 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.
Chamaco
Largest movements
- Deferred charges and accrued income +€16,795
up €16,795 (+26875.5%), from €62 to €16,857
- Receivables within one year +€9,413
up €9,413 (+129.2%), from €7,286 to €16,698
of which Other amounts receivable: +€12,332
- Cash -€6,955
down €6,955 (-18.8%), from €37,065 to €30,110
mainly Deferred charges and accrued income (-€16,795) and Receivables within one year (-€9,413)
- Tangible fixed assets -€6,040
down €6,040 (-33.7%), from €17,940 to €11,900
of which Plant, machinery and equipment: -€5,050
- Reserves +€23,537
up €23,537 (+69.8%), from €33,735 to €57,271
- Other debts -€9,092
no longer reported in 2025 (was €9,092)
- Trade debts -€2,844
down €2,844 (-52.4%), from €5,426 to €2,582
- Tax, wage and social debts +€1,385
up €1,385 (+14.6%), from €9,496 to €10,882
- Gross operating margin +€27,985
up €27,985 (+217.4%), from €12,873 to €40,857
- Taxes +€5,446
up €5,446 (+214.6%), from €2,538 to €7,985
- Financial charges +€1,301
up €1,301 (+234.1%), from €556 to €1,857
- Other operating charges +€923
up €923 (+97.3%), from €949 to €1,872
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 | €62,354 | €75,566 | +€13,212 | +21.2% |
| Fixed assets | 21/28 | €17,940 | €11,900 | -€6,040 | -33.7% |
| Tangible fixed assets | 22/27 | €17,940 | €11,900 | -€6,040 | -33.7% |
| Plant, machinery and equipment | 23 | €16,407 | €11,357 | -€5,050 | -30.8% |
| Furniture and vehicles | 24 | €1,533 | €544 | -€990 | -64.5% |
| Current assets | 29/58 | €44,414 | €63,666 | +€19,252 | +43.3% |
| Amounts receivable within one year | 40/41 | €7,286 | €16,698 | +€9,413 | +129.2% |
| Trade receivables | 40 | €3,632 | €712 | -€2,920 | -80.4% |
| Other amounts receivable | 41 | €3,654 | €15,986 | +€12,332 | +337.5% |
| Cash at bank and in hand | 54/58 | €37,065 | €30,110 | -€6,955 | -18.8% |
| Deferred charges and accrued income | 490/1 | €62 | €16,857 | +€16,795 | +26875.5% |
| Total equity and liabilities | 10/49 | €62,354 | €75,566 | +€13,212 | +21.2% |
| Equity | 10/15 | €36,735 | €60,271 | +€23,537 | +64.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €33,735 | €57,271 | +€23,537 | +69.8% |
| Distributable reserves | 133 | €33,735 | €57,271 | +€23,537 | +69.8% |
| Amounts payable | 17/49 | €25,619 | €15,295 | -€10,324 | -40.3% |
| Amounts payable within one year | 42/48 | €24,014 | €13,464 | -€10,550 | -43.9% |
| Trade debts | 44 | €5,426 | €2,582 | -€2,844 | -52.4% |
| Suppliers | 440/4 | €5,426 | €2,582 | -€2,844 | -52.4% |
| Taxes, remuneration and social security | 45 | €9,496 | €10,882 | +€1,385 | +14.6% |
| Taxes | 450/3 | €9,496 | €10,882 | +€1,385 | +14.6% |
| Other amounts payable | 47/48 | €9,092 | - | -€9,092 | |
| Accrued charges and deferred income | 492/3 | €1,605 | €1,831 | +€226 | +14.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,040 | €6,040 | -€0 | 0.0% |
| Other operating charges | 640/8 | €949 | €1,872 | +€923 | +97.3% |
| Gross operating margin | 9900 | €12,873 | €40,857 | +€27,985 | +217.4% |
| Operating profit (loss) | 9901 | €5,885 | €32,946 | +€27,061 | +459.9% |
| Financial income | 75/76B | €646 | €433 | -€213 | -33.0% |
| Recurring financial income | 75 | €646 | €433 | -€213 | -33.0% |
| Financial charges | 65/66B | €556 | €1,857 | +€1,301 | +234.1% |
| Recurring financial charges | 65 | €556 | €1,857 | +€1,301 | +234.1% |
| Profit (loss) for the period before taxes | 9903 | €5,975 | €31,521 | +€25,547 | +427.6% |
| Income taxes | 67/77 | €2,538 | €7,985 | +€5,446 | +214.6% |
| Profit (loss) for the period | 9904 | €3,436 | €23,537 | +€20,100 | +584.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,436 | €23,537 | +€20,100 | +584.9% |
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.