ChamaLaw: 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.
ChamaLaw
Largest movements
- Cash +€43,076
up €43,076 (+91.1%), from €47,279 to €90,355
mainly Net result for the year (+€75,782) and Trade debts (+€12,547)
- Receivables after one year +€36,640
new in 2025: €36,640
- Tangible fixed assets -€6,459
down €6,459 (-21.4%), from €30,138 to €23,679
of which Furniture and vehicles: -€7,991
- Profit (loss) carried forward +€75,782
up €75,782 (+263.6%), from €28,754 to €104,536
- Trade debts +€12,547
new in 2025: €12,547
- Tax, wage and social debts -€9,177
down €9,177 (-38.5%), from €23,812 to €14,634
- Debts after one year -€7,426
down €7,426 (-37.3%), from €19,926 to €12,500
- Gross operating margin +€42,550
up €42,550 (+70.2%), from €60,645 to €103,195
- Taxes +€2,945
up €2,945 (+19.8%), from €14,900 to €17,845
- Financial income +€1,096
up €1,096 (+36662.2%), from €3 to €1,099
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 | €81,075 | €153,143 | +€72,068 | +88.9% |
| Fixed assets | 21/28 | €30,138 | €23,679 | -€6,459 | -21.4% |
| Tangible fixed assets | 22/27 | €30,138 | €23,679 | -€6,459 | -21.4% |
| Furniture and vehicles | 24 | €28,154 | €20,163 | -€7,991 | -28.4% |
| Other tangible fixed assets | 26 | €1,984 | €3,516 | +€1,532 | +77.2% |
| Current assets | 29/58 | €50,937 | €129,464 | +€78,527 | +154.2% |
| Amounts receivable after more than one year | 29 | - | €36,640 | +€36,640 | |
| Other amounts receivable | 291 | - | €36,640 | +€36,640 | |
| Amounts receivable within one year | 40/41 | €2,766 | €1,593 | -€1,173 | -42.4% |
| Trade receivables | 40 | €19 | - | -€19 | |
| Other amounts receivable | 41 | €2,747 | €1,593 | -€1,154 | -42.0% |
| Cash at bank and in hand | 54/58 | €47,279 | €90,355 | +€43,076 | +91.1% |
| Deferred charges and accrued income | 490/1 | €892 | €876 | -€16 | -1.8% |
| Total equity and liabilities | 10/49 | €81,075 | €153,143 | +€72,068 | +88.9% |
| Equity | 10/15 | €30,254 | €106,036 | +€75,782 | +250.5% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,754 | €104,536 | +€75,782 | +263.6% |
| Amounts payable | 17/49 | €50,821 | €47,107 | -€3,714 | -7.3% |
| Amounts payable after more than one year | 17 | €19,926 | €12,500 | -€7,426 | -37.3% |
| Financial debts | 170/4 | €19,926 | €12,500 | -€7,426 | -37.3% |
| Amounts payable within one year | 42/48 | €30,895 | €34,607 | +€3,712 | +12.0% |
| Current portion of amounts payable after more than one year | 42 | €7,083 | €7,426 | +€343 | +4.8% |
| Trade debts | 44 | - | €12,547 | +€12,547 | |
| Suppliers | 440/4 | - | €12,547 | +€12,547 | |
| Taxes, remuneration and social security | 45 | €23,812 | €14,634 | -€9,177 | -38.5% |
| Taxes | 450/3 | €23,812 | €14,634 | -€9,177 | -38.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,360 | €8,610 | +€250 | +3.0% |
| Other operating charges | 640/8 | €745 | €916 | +€171 | +22.9% |
| Gross operating margin | 9900 | €60,645 | €103,195 | +€42,550 | +70.2% |
| Operating profit (loss) | 9901 | €51,539 | €93,669 | +€42,130 | +81.7% |
| Financial income | 75/76B | €3 | €1,099 | +€1,096 | +36662.2% |
| Recurring financial income | 75 | €3 | €1,099 | +€1,096 | +36662.2% |
| Financial charges | 65/66B | €1,800 | €1,141 | -€659 | -36.6% |
| Recurring financial charges | 65 | €1,800 | €1,141 | -€659 | -36.6% |
| Profit (loss) for the period before taxes | 9903 | €49,742 | €93,627 | +€43,884 | +88.2% |
| Income taxes | 67/77 | €14,900 | €17,845 | +€2,945 | +19.8% |
| Profit (loss) for the period | 9904 | €34,842 | €75,782 | +€40,940 | +117.5% |
| Profit (loss) for the period to be appropriated | 9905 | €34,842 | €75,782 | +€40,940 | +117.5% |
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 6 October 2026 via checked.be.