CHAMALOB: 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.
CHAMALOB
Largest movements
- Receivables within one year -€16,729
down €16,729 (-27.4%), from €61,129 to €44,400
of which Other amounts receivable: -€36,016
- Cash +€6,113
up €6,113 (+94.1%), from €6,497 to €12,610
mainly Net result for the year (+€42,035) and Receivables within one year (+€16,729)
- Tangible fixed assets +€1,871
new in 2025: €1,871
- Deferred charges and accrued income -€830
down €830 (-84.9%), from €978 to €148
- Other debts -€19,212
down €19,212 (-31.4%), from €61,247 to €42,035
- Tax, wage and social debts +€9,376
up €9,376 (+242.7%), from €3,864 to €13,240
of which Taxes: +€10,476
- Gross operating margin +€43,740
up €43,740 (+856.5%), from €5,107 to €48,847
- Taxes +€5,702
up €5,702 (+270.3%), from €2,109 to €7,811
- Depreciation -€3,333
down €3,333 (-90.9%), from €3,666 to €333
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 | €68,604 | €59,030 | -€9,575 | -14.0% |
| Fixed assets | 21/28 | - | €1,871 | +€1,871 | |
| Tangible fixed assets | 22/27 | - | €1,871 | +€1,871 | |
| Furniture and vehicles | 24 | - | €1,871 | +€1,871 | |
| Current assets | 29/58 | €68,604 | €57,158 | -€11,446 | -16.7% |
| Amounts receivable within one year | 40/41 | €61,129 | €44,400 | -€16,729 | -27.4% |
| Trade receivables | 40 | €6,400 | €25,687 | +€19,287 | +301.4% |
| Other amounts receivable | 41 | €54,729 | €18,713 | -€36,016 | -65.8% |
| Cash at bank and in hand | 54/58 | €6,497 | €12,610 | +€6,113 | +94.1% |
| Deferred charges and accrued income | 490/1 | €978 | €148 | -€830 | -84.9% |
| Total equity and liabilities | 10/49 | €68,604 | €59,030 | -€9,575 | -14.0% |
| Equity | 10/15 | €2,500 | €2,500 | = | 0.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Amounts payable | 17/49 | €66,104 | €56,530 | -€9,575 | -14.5% |
| Amounts payable within one year | 42/48 | €66,104 | €56,530 | -€9,575 | -14.5% |
| Trade debts | 44 | €993 | €1,255 | +€262 | +26.3% |
| Suppliers | 440/4 | €993 | €1,255 | +€262 | +26.3% |
| Taxes, remuneration and social security | 45 | €3,864 | €13,240 | +€9,376 | +242.7% |
| Taxes | 450/3 | €2,764 | €13,240 | +€10,476 | +379.0% |
| Remuneration and social security | 454/9 | €1,100 | - | -€1,100 | |
| Other amounts payable | 47/48 | €61,247 | €42,035 | -€19,212 | -31.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,666 | €333 | -€3,333 | -90.9% |
| Other operating charges | 640/8 | €1,047 | €615 | -€431 | -41.2% |
| Gross operating margin | 9900 | €5,107 | €48,847 | +€43,740 | +856.5% |
| Operating profit (loss) | 9901 | €394 | €47,898 | +€47,504 | +12048.6% |
| Financial income | 75/76B | €2,369 | €2,059 | -€309 | -13.1% |
| Recurring financial income | 75 | €2,369 | €2,059 | -€309 | -13.1% |
| Financial charges | 65/66B | €65 | €112 | +€47 | +73.1% |
| Recurring financial charges | 65 | €65 | €112 | +€47 | +73.1% |
| Profit (loss) for the period before taxes | 9903 | €2,698 | €49,845 | +€47,147 | +1747.4% |
| Income taxes | 67/77 | €2,109 | €7,811 | +€5,702 | +270.3% |
| Profit (loss) for the period | 9904 | €589 | €42,035 | +€41,446 | +7035.1% |
| Profit (loss) for the period to be appropriated | 9905 | €589 | €42,035 | +€41,446 | +7035.1% |
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 7 October 2026 via checked.be.