Chamagi: 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.
Chamagi
Largest movements
- Current investments -€56,348
down €56,348 (-60.8%), from €92,673 to €36,325
- Receivables within one year +€25,185
new in 2025: €25,185
of which Other amounts receivable: +€24,780
- Cash -€11,124
down €11,124 (-14.6%), from €76,320 to €65,196
mainly Other debts (-€93,803) and Receivables within one year (-€25,185)
- Other debts -€93,803
no longer reported in 2025 (was €93,803)
- Profit (loss) carried forward +€67,979
up €67,979 (+41.1%), from €165,429 to €233,408
- Tax, wage and social debts -€10,210
down €10,210 (-52.7%), from €19,357 to €9,147
of which Taxes: -€15,210
- Debts after one year -€4,797
down €4,797 (-23.5%), from €20,390 to €15,593
- Gross operating margin -€30,040
down €30,040 (-24.4%), from €123,130 to €93,090
- Taxes -€8,245
down €8,245 (-29.6%), from €27,810 to €19,565
- Financial charges +€3,162
up €3,162 (+240%), from €1,317 to €4,479
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.
Derived cash bridge
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 | €415,995 | €376,661 | -€39,334 | -9.5% |
| Fixed assets | 21/28 | €5,006 | €4,267 | -€739 | -14.8% |
| Tangible fixed assets | 22/27 | €4,600 | €3,861 | -€739 | -16.1% |
| Furniture and vehicles | 24 | €1,650 | €911 | -€739 | -44.8% |
| Other tangible fixed assets | 26 | €2,950 | €2,950 | = | 0.0% |
| Financial fixed assets | 28 | €406 | €406 | = | 0.0% |
| Current assets | 29/58 | €410,989 | €372,394 | -€38,595 | -9.4% |
| Amounts receivable after more than one year | 29 | €240,000 | €240,000 | = | 0.0% |
| Other amounts receivable | 291 | €240,000 | €240,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | - | €25,185 | +€25,185 | |
| Trade receivables | 40 | - | €405 | +€405 | |
| Other amounts receivable | 41 | - | €24,780 | +€24,780 | |
| Current investments | 50/53 | €92,673 | €36,325 | -€56,348 | -60.8% |
| Cash at bank and in hand | 54/58 | €76,320 | €65,196 | -€11,124 | -14.6% |
| Deferred charges and accrued income | 490/1 | €1,996 | €5,688 | +€3,692 | +185% |
| Total equity and liabilities | 10/49 | €415,995 | €376,661 | -€39,334 | -9.5% |
| Equity | 10/15 | €270,389 | €338,368 | +€67,979 | +25.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €86,360 | €86,360 | = | 0.0% |
| Distributable reserves | 133 | €86,360 | €86,360 | = | 0.0% |
| Profit (loss) carried forward | 14 | €165,429 | €233,408 | +€67,979 | +41.1% |
| Amounts payable | 17/49 | €145,606 | €38,293 | -€107,313 | -73.7% |
| Amounts payable after more than one year | 17 | €20,390 | €15,593 | -€4,797 | -23.5% |
| Financial debts | 170/4 | €20,390 | €15,593 | -€4,797 | -23.5% |
| Amounts payable within one year | 42/48 | €125,216 | €22,700 | -€102,516 | -81.9% |
| Current portion of amounts payable after more than one year | 42 | €5,524 | €5,524 | = | 0.0% |
| Trade debts | 44 | €6,532 | €8,029 | +€1,497 | +22.9% |
| Suppliers | 440/4 | €6,532 | €8,029 | +€1,497 | +22.9% |
| Taxes, remuneration and social security | 45 | €19,357 | €9,147 | -€10,210 | -52.7% |
| Taxes | 450/3 | €19,357 | €4,147 | -€15,210 | -78.6% |
| Remuneration and social security | 454/9 | - | €5,000 | +€5,000 | |
| Other amounts payable | 47/48 | €93,803 | - | -€93,803 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,700 | €739 | -€961 | -56.5% |
| Other operating charges | 640/8 | €361 | €570 | +€209 | +57.9% |
| Gross operating margin | 9900 | €123,130 | €93,090 | -€30,040 | -24.4% |
| Operating profit (loss) | 9901 | €121,069 | €91,781 | -€29,288 | -24.2% |
| Financial income | 75/76B | €406 | €242 | -€164 | -40.4% |
| Recurring financial income | 75 | €406 | €242 | -€164 | -40.4% |
| Financial charges | 65/66B | €1,317 | €4,479 | +€3,162 | +240% |
| Recurring financial charges | 65 | €1,317 | €4,479 | +€3,162 | +240% |
| Profit (loss) for the period before taxes | 9903 | €120,158 | €87,544 | -€32,614 | -27.1% |
| Income taxes | 67/77 | €27,810 | €19,565 | -€8,245 | -29.6% |
| Profit (loss) for the period | 9904 | €92,348 | €67,979 | -€24,369 | -26.4% |
| Profit (loss) for the period to be appropriated | 9905 | €92,348 | €67,979 | -€24,369 | -26.4% |
Source: filed annual accounts (NBB), financial years ended 31 October 2024 and 31 October 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.