CHAMALOC: 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.
CHAMALOC
Largest movements
- Tangible fixed assets -€52,340
down €52,340 (-26.3%), from €198,655 to €146,315
of which Land and buildings: -€50,712
- Receivables within one year +€28,071
up €28,071 (+23.0%), from €122,050 to €150,122
of which Other amounts receivable: +€26,571
- Cash +€17,922
up €17,922 (+168.3%), from €10,649 to €28,571
mainly Investment in fixed assets (net) (+€34,709) and Depreciation (+€17,630)
- Other debts -€20,268
down €20,268 (-6.5%), from €312,801 to €292,534
- Accrued charges and deferred income +€8,943
up €8,943 (+89.4%), from €10,000 to €18,943
- Advances received +€5,501
new in 2025: €5,501
- Gross operating margin -€61,022
down €61,022 (-70.6%), from €86,475 to €25,453
- Financial charges -€5,135
down €5,135 (-92.9%), from €5,524 to €390
- Depreciation -€3,430
down €3,430 (-16.3%), from €21,060 to €17,630
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 | €331,355 | €325,008 | -€6,347 | -1.9% |
| Fixed assets | 21/28 | €198,655 | €146,315 | -€52,340 | -26.3% |
| Tangible fixed assets | 22/27 | €198,655 | €146,315 | -€52,340 | -26.3% |
| Land and buildings | 22 | €197,027 | €146,315 | -€50,712 | -25.7% |
| Furniture and vehicles | 24 | €1,628 | €0 | -€1,628 | -100.0% |
| Current assets | 29/58 | €132,700 | €178,693 | +€45,993 | +34.7% |
| Amounts receivable within one year | 40/41 | €122,050 | €150,122 | +€28,071 | +23.0% |
| Trade receivables | 40 | - | €1,500 | +€1,500 | |
| Other amounts receivable | 41 | €122,050 | €148,622 | +€26,571 | +21.8% |
| Cash at bank and in hand | 54/58 | €10,649 | €28,571 | +€17,922 | +168.3% |
| Total equity and liabilities | 10/49 | €331,355 | €325,008 | -€6,347 | -1.9% |
| Equity | 10/15 | €2,071 | €2,819 | +€748 | +36.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,071 | €1,819 | +€748 | +69.8% |
| Amounts payable | 17/49 | €329,283 | €322,189 | -€7,094 | -2.2% |
| Amounts payable within one year | 42/48 | €319,283 | €303,246 | -€16,037 | -5.0% |
| Trade debts | 44 | €6,130 | €4,903 | -€1,227 | -20.0% |
| Suppliers | 440/4 | €6,130 | €4,903 | -€1,227 | -20.0% |
| Advances received on contracts in progress | 46 | - | €5,501 | +€5,501 | |
| Taxes, remuneration and social security | 45 | €352 | €308 | -€44 | -12.4% |
| Taxes | 450/3 | €352 | €308 | -€44 | -12.4% |
| Other amounts payable | 47/48 | €312,801 | €292,534 | -€20,268 | -6.5% |
| Accrued charges and deferred income | 492/3 | €10,000 | €18,943 | +€8,943 | +89.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,060 | €17,630 | -€3,430 | -16.3% |
| Other operating charges | 640/8 | €6,122 | €6,526 | +€405 | +6.6% |
| Gross operating margin | 9900 | €86,475 | €25,453 | -€61,022 | -70.6% |
| Operating profit (loss) | 9901 | €59,293 | €1,297 | -€57,997 | -97.8% |
| Financial income | 75/76B | €686 | €149 | -€538 | -78.3% |
| Recurring financial income | 75 | €686 | €149 | -€538 | -78.3% |
| Financial charges | 65/66B | €5,524 | €390 | -€5,135 | -92.9% |
| Recurring financial charges | 65 | €5,524 | €390 | -€5,135 | -92.9% |
| Profit (loss) for the period before taxes | 9903 | €54,455 | €1,056 | -€53,399 | -98.1% |
| Income taxes | 67/77 | €352 | €308 | -€44 | -12.4% |
| Profit (loss) for the period | 9904 | €54,103 | €748 | -€53,356 | -98.6% |
| Profit (loss) for the period to be appropriated | 9905 | €54,103 | €748 | -€53,356 | -98.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.