CHAMALITI: 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.
CHAMALITI
Largest movements
- Receivables within one year +€15,069
up €15,069 (+62.8%), from €23,976 to €39,046
of which Other amounts receivable: +€15,497
- Tangible fixed assets -€10,025
down €10,025 (-39.2%), from €25,562 to €15,537
- Cash -€3,205
down €3,205 (-20.5%), from €15,666 to €12,461
mainly Receivables within one year (-€15,069) and Debts after one year (-€4,692)
- Deferred charges and accrued income +€1,828
up €1,828 (+53.8%), from €3,399 to €5,228
- Reserves +€6,000
up €6,000 (+23.1%), from €26,000 to €32,000
- Debts after one year -€4,692
down €4,692 (-38.7%), from €12,125 to €7,433
- Trade debts +€1,747
up €1,747 (+128%), from €1,370 to €3,116
- Accrued charges and deferred income +€960
new in 2025: €960
- Gross operating margin -€22,434
down €22,434 (-46.8%), from €47,965 to €25,531
- Taxes -€6,450
down €6,450 (-51.8%), from €12,461 to €6,011
- Depreciation -€814
down €814 (-7.9%), from €10,288 to €9,474
- Financial charges -€683
down €683 (-27.3%), from €2,503 to €1,820
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 | €68,902 | €72,570 | +€3,667 | +5.3% |
| Fixed assets | 21/28 | €25,861 | €15,835 | -€10,025 | -38.8% |
| Tangible fixed assets | 22/27 | €25,562 | €15,537 | -€10,025 | -39.2% |
| Furniture and vehicles | 24 | €25,562 | €15,537 | -€10,025 | -39.2% |
| Financial fixed assets | 28 | €299 | €299 | = | 0.0% |
| Current assets | 29/58 | €43,042 | €56,734 | +€13,693 | +31.8% |
| Amounts receivable within one year | 40/41 | €23,976 | €39,046 | +€15,069 | +62.8% |
| Trade receivables | 40 | €10,758 | €10,330 | -€428 | -4.0% |
| Other amounts receivable | 41 | €13,218 | €28,715 | +€15,497 | +117% |
| Cash at bank and in hand | 54/58 | €15,666 | €12,461 | -€3,205 | -20.5% |
| Deferred charges and accrued income | 490/1 | €3,399 | €5,228 | +€1,828 | +53.8% |
| Total equity and liabilities | 10/49 | €68,902 | €72,570 | +€3,667 | +5.3% |
| Equity | 10/15 | €36,137 | €42,246 | +€6,108 | +16.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €26,000 | €32,000 | +€6,000 | +23.1% |
| Distributable reserves | 133 | €26,000 | €32,000 | +€6,000 | +23.1% |
| Profit (loss) carried forward | 14 | €3,937 | €4,046 | +€108 | +2.8% |
| Amounts payable | 17/49 | €32,765 | €30,324 | -€2,441 | -7.5% |
| Amounts payable after more than one year | 17 | €12,125 | €7,433 | -€4,692 | -38.7% |
| Financial debts | 170/4 | €12,125 | €7,433 | -€4,692 | -38.7% |
| Amounts payable within one year | 42/48 | €20,640 | €21,931 | +€1,291 | +6.3% |
| Current portion of amounts payable after more than one year | 42 | €4,493 | €4,692 | +€200 | +4.4% |
| Financial debts | 43 | €229 | - | -€229 | |
| Credit institutions | 430/8 | €229 | - | -€229 | |
| Trade debts | 44 | €1,370 | €3,116 | +€1,747 | +128% |
| Suppliers | 440/4 | €1,370 | €3,116 | +€1,747 | +128% |
| Taxes, remuneration and social security | 45 | €14,550 | €14,123 | -€427 | -2.9% |
| Taxes | 450/3 | €13,350 | €14,123 | +€773 | +5.8% |
| Remuneration and social security | 454/9 | €1,200 | - | -€1,200 | |
| Accrued charges and deferred income | 492/3 | - | €960 | +€960 | |
| Non-recurring operating income | 76A | €1,272 | €395 | -€877 | -68.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,288 | €9,474 | -€814 | -7.9% |
| Other operating charges | 640/8 | €1,803 | €2,118 | +€315 | +17.5% |
| Gross operating margin | 9900 | €47,965 | €25,531 | -€22,434 | -46.8% |
| Operating profit (loss) | 9901 | €35,875 | €13,939 | -€21,935 | -61.1% |
| Financial income | 75/76B | €6 | - | -€6 | |
| Recurring financial income | 75 | €6 | - | -€6 | |
| Financial charges | 65/66B | €2,503 | €1,820 | -€683 | -27.3% |
| Recurring financial charges | 65 | €2,503 | €1,820 | -€683 | -27.3% |
| Profit (loss) for the period before taxes | 9903 | €33,379 | €12,120 | -€21,259 | -63.7% |
| Income taxes | 67/77 | €12,461 | €6,011 | -€6,450 | -51.8% |
| Profit (loss) for the period | 9904 | €20,917 | €6,108 | -€14,809 | -70.8% |
| Profit (loss) for the period to be appropriated | 9905 | €20,917 | €6,108 | -€14,809 | -70.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.