CHAMAGG: what changed
CHAMAGG
Largest movements
- Cash +€79,340
up €79,340 (+70.2%), from €113,040 to €192,380
mainly Net result for the year (+€84,018) and Other debts (+€16,339)
- Receivables within one year +€34,489
up €34,489 (+223%), from €15,450 to €49,939
of which Trade receivables: +€34,468
- Tangible fixed assets +€4,177
up €4,177 (+49.1%), from €8,504 to €12,680
of which Land and buildings: +€6,921
- Profit (loss) carried forward +€84,018
up €84,018 (+147%), from €57,098 to €141,116
- Other debts +€16,339
up €16,339 (+127%), from €12,846 to €29,185
- Tax, wage and social debts +€14,328
up €14,328 (+39.5%), from €36,247 to €50,575
of which Taxes: +€14,328
- Trade debts +€2,721
up €2,721 (+237%), from €1,149 to €3,870
- Gross operating margin +€35,295
up €35,295 (+44.7%), from €78,896 to €114,191
- Taxes +€7,573
up €7,573 (+49.1%), from €15,419 to €22,992
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €138,720 | €256,738 | +€118,018 | +85.1% |
| Fixed assets | 21/28 | €8,504 | €12,680 | +€4,177 | +49.1% |
| Tangible fixed assets | 22/27 | €8,504 | €12,680 | +€4,177 | +49.1% |
| Land and buildings | 22 | - | €6,921 | +€6,921 | |
| Plant, machinery and equipment | 23 | €1,923 | €1,373 | -€551 | -28.6% |
| Furniture and vehicles | 24 | €6,580 | €4,387 | -€2,194 | -33.3% |
| Current assets | 29/58 | €130,216 | €244,057 | +€113,841 | +87.4% |
| Amounts receivable within one year | 40/41 | €15,450 | €49,939 | +€34,489 | +223% |
| Trade receivables | 40 | €15,450 | €49,918 | +€34,468 | +223% |
| Other amounts receivable | 41 | - | €21 | +€21 | |
| Cash at bank and in hand | 54/58 | €113,040 | €192,380 | +€79,340 | +70.2% |
| Deferred charges and accrued income | 490/1 | €1,726 | €1,738 | +€12 | +0.7% |
| Total equity and liabilities | 10/49 | €138,720 | €256,738 | +€118,018 | +85.1% |
| Equity | 10/15 | €87,598 | €171,616 | +€84,018 | +95.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €27,500 | €27,500 | = | 0.0% |
| Distributable reserves | 133 | €27,500 | €27,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,098 | €141,116 | +€84,018 | +147% |
| Amounts payable | 17/49 | €51,122 | €85,122 | +€34,000 | +66.5% |
| Amounts payable within one year | 42/48 | €50,242 | €83,630 | +€33,388 | +66.5% |
| Trade debts | 44 | €1,149 | €3,870 | +€2,721 | +237% |
| Suppliers | 440/4 | €1,149 | €3,870 | +€2,721 | +237% |
| Taxes, remuneration and social security | 45 | €36,247 | €50,575 | +€14,328 | +39.5% |
| Taxes | 450/3 | €32,997 | €47,325 | +€14,328 | +43.4% |
| Remuneration and social security | 454/9 | €3,250 | €3,250 | = | 0.0% |
| Other amounts payable | 47/48 | €12,846 | €29,185 | +€16,339 | +127% |
| Accrued charges and deferred income | 492/3 | €880 | €1,492 | +€612 | +69.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,499 | €2,945 | +€445 | +17.8% |
| Other operating charges | 640/8 | €462 | €462 | -€0 | 0.0% |
| Gross operating margin | 9900 | €78,896 | €114,191 | +€35,295 | +44.7% |
| Operating profit (loss) | 9901 | €75,935 | €110,785 | +€34,850 | +45.9% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €3,964 | €3,776 | -€189 | -4.8% |
| Recurring financial charges | 65 | €3,964 | €3,776 | -€189 | -4.8% |
| Profit (loss) for the period before taxes | 9903 | €71,971 | €107,010 | +€35,039 | +48.7% |
| Income taxes | 67/77 | €15,419 | €22,992 | +€7,573 | +49.1% |
| Profit (loss) for the period | 9904 | €56,551 | €84,018 | +€27,466 | +48.6% |
| Profit (loss) for the period to be appropriated | 9905 | €56,551 | €84,018 | +€27,466 | +48.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.