CHAMADENT: 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.
CHAMADENT
Largest movements
- Intangible fixed assets -€20,721
down €20,721 (-19.9%), from €104,240 to €83,520
- Tangible fixed assets -€12,539
down €12,539 (-24.7%), from €50,808 to €38,269
of which Furniture and vehicles: -€11,144
- Receivables within one year +€9,046
up €9,046, from €0 to €9,046
of which Other amounts receivable: +€9,046
- Cash +€5,630
up €5,630, from €0 to €5,630
mainly Net result for the year (+€51,447) and Depreciation (+€34,688)
- Debts after one year -€48,171
down €48,171 (-44.9%), from €107,403 to €59,232
- Short-term financial debts -€35,099
down €35,099 (-91.2%), from €38,495 to €3,396
- Reserves +€27,753
up €27,753, from €0 to €27,753
- Current portion of long-term debt +€25,497
up €25,497, from €0 to €25,497
- Profit (loss) carried forward +€23,693
up €23,693, from -€23,693 to €0
- Gross operating margin +€107,543
up €107,543, from -€11,623 to €95,921
- Other operating charges -€5,520
down €5,520 (-91.3%), from €6,048 to €528
- Financial charges +€3,754
up €3,754 (+82.5%), from €4,549 to €8,303
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 | €155,094 | €137,168 | -€17,927 | -11.6% |
| Fixed assets | 21/28 | €155,048 | €121,789 | -€33,259 | -21.5% |
| Intangible fixed assets | 21 | €104,240 | €83,520 | -€20,721 | -19.9% |
| Tangible fixed assets | 22/27 | €50,808 | €38,269 | -€12,539 | -24.7% |
| Plant, machinery and equipment | 23 | €1,441 | €46 | -€1,394 | -96.8% |
| Furniture and vehicles | 24 | €49,368 | €38,223 | -€11,144 | -22.6% |
| Current assets | 29/58 | €46 | €15,378 | +€15,332 | +33258.7% |
| Amounts receivable within one year | 40/41 | €0 | €9,046 | +€9,046 | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | - | €9,046 | +€9,046 | |
| Cash at bank and in hand | 54/58 | €0 | €5,630 | +€5,630 | |
| Deferred charges and accrued income | 490/1 | €46 | €702 | +€656 | +1423.3% |
| Total equity and liabilities | 10/49 | €155,094 | €137,168 | -€17,927 | -11.6% |
| Equity | 10/15 | -€19,693 | €31,753 | +€51,447 | |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €0 | €27,753 | +€27,753 | |
| Distributable reserves | 133 | €0 | €27,753 | +€27,753 | |
| Profit (loss) carried forward | 14 | -€23,693 | €0 | +€23,693 | |
| Amounts payable | 17/49 | €174,788 | €105,414 | -€69,374 | -39.7% |
| Amounts payable after more than one year | 17 | €107,403 | €59,232 | -€48,171 | -44.9% |
| Financial debts | 170/4 | €107,403 | €59,232 | -€48,171 | -44.9% |
| Amounts payable within one year | 42/48 | €67,105 | €45,751 | -€21,355 | -31.8% |
| Current portion of amounts payable after more than one year | 42 | €0 | €25,497 | +€25,497 | |
| Financial debts | 43 | €38,495 | €3,396 | -€35,099 | -91.2% |
| Credit institutions | 430/8 | €38,495 | €3,396 | -€35,099 | -91.2% |
| Trade debts | 44 | - | €302 | +€302 | |
| Suppliers | 440/4 | - | €302 | +€302 | |
| Taxes, remuneration and social security | 45 | €1,253 | €165 | -€1,088 | -86.8% |
| Taxes | 450/3 | €1,253 | €165 | -€1,088 | -86.8% |
| Other amounts payable | 47/48 | €27,357 | €16,390 | -€10,966 | -40.1% |
| Accrued charges and deferred income | 492/3 | €280 | €432 | +€152 | +54.3% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,567 | €34,688 | +€121 | +0.3% |
| Other operating charges | 640/8 | €6,048 | €528 | -€5,520 | -91.3% |
| Gross operating margin | 9900 | -€11,623 | €95,921 | +€107,543 | |
| Operating profit (loss) | 9901 | -€52,238 | €60,704 | +€112,942 | |
| Financial income | 75/76B | €29 | €0 | -€29 | -100.0% |
| Recurring financial income | 75 | €29 | €0 | -€29 | -100.0% |
| Financial charges | 65/66B | €4,549 | €8,303 | +€3,754 | +82.5% |
| Recurring financial charges | 65 | €4,549 | €8,303 | +€3,754 | +82.5% |
| Profit (loss) for the period before taxes | 9903 | -€56,758 | €52,401 | +€109,159 | |
| Income taxes | 67/77 | €165 | €954 | +€789 | +477.4% |
| Profit (loss) for the period | 9904 | -€56,924 | €51,447 | +€108,370 | |
| Profit (loss) for the period to be appropriated | 9905 | -€56,924 | €51,447 | +€108,370 |
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 28 September 2026 via checked.be.