CHAMAN: 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.
CHAMAN
Largest movements
- Cash +€6,672
up €6,672 (+817.6%), from €816 to €7,487
mainly Trade debts (+€11,439) and Net result for the year (+€6,942)
- Tangible fixed assets -€2,692
down €2,692 (-19.4%), from €13,874 to €11,182
of which Plant, machinery and equipment: -€1,765
- Stocks and contracts +€2,371
up €2,371 (+12.1%), from €19,637 to €22,008
- Receivables within one year +€1,298
up €1,298 (+137.7%), from €943 to €2,241
of which Trade receivables: +€1,298
- Deferred charges and accrued income +€751
up €751 (+216.4%), from €347 to €1,099
- Trade debts +€11,439
up €11,439 (+245.6%), from €4,658 to €16,097
- Debts after one year -€8,937
down €8,937 (-74.5%), from €11,992 to €3,054
- Profit (loss) carried forward +€6,942
up €6,942, from -€4,308 to €2,635
- Other debts -€1,213
down €1,213 (-20.6%), from €5,882 to €4,670
- Gross operating margin -€6,875
down €6,875 (-34.2%), from €20,098 to €13,223
- Depreciation -€2,212
down €2,212 (-45.1%), from €4,904 to €2,692
- Taxes +€885
new in 2025: €885
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 | €38,405 | €47,305 | +€8,900 | +23.2% |
| Fixed assets | 21/28 | €16,663 | €14,470 | -€2,192 | -13.2% |
| Tangible fixed assets | 22/27 | €13,874 | €11,182 | -€2,692 | -19.4% |
| Plant, machinery and equipment | 23 | €7,865 | €6,100 | -€1,765 | -22.4% |
| Furniture and vehicles | 24 | €1,480 | €1,207 | -€273 | -18.5% |
| Other tangible fixed assets | 26 | €4,529 | €3,875 | -€654 | -14.4% |
| Financial fixed assets | 28 | €2,789 | €3,289 | +€500 | +17.9% |
| Current assets | 29/58 | €21,742 | €32,834 | +€11,092 | +51.0% |
| Stocks and contracts in progress | 3 | €19,637 | €22,008 | +€2,371 | +12.1% |
| Stocks | 30/36 | €19,637 | €22,008 | +€2,371 | +12.1% |
| Amounts receivable within one year | 40/41 | €943 | €2,241 | +€1,298 | +137.7% |
| Trade receivables | 40 | €943 | €2,241 | +€1,298 | +137.7% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €816 | €7,487 | +€6,672 | +817.6% |
| Deferred charges and accrued income | 490/1 | €347 | €1,099 | +€751 | +216.4% |
| Total equity and liabilities | 10/49 | €38,405 | €47,305 | +€8,900 | +23.2% |
| Equity | 10/15 | €5,692 | €12,635 | +€6,942 | +122.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,308 | €2,635 | +€6,942 | |
| Amounts payable | 17/49 | €32,713 | €34,670 | +€1,958 | +6.0% |
| Amounts payable after more than one year | 17 | €11,992 | €3,054 | -€8,937 | -74.5% |
| Financial debts | 170/4 | €11,992 | €3,054 | -€8,937 | -74.5% |
| Amounts payable within one year | 42/48 | €20,721 | €31,616 | +€10,895 | +52.6% |
| Current portion of amounts payable after more than one year | 42 | €8,605 | €8,937 | +€333 | +3.9% |
| Trade debts | 44 | €4,658 | €16,097 | +€11,439 | +245.6% |
| Suppliers | 440/4 | €4,658 | €16,097 | +€11,439 | +245.6% |
| Taxes, remuneration and social security | 45 | €1,576 | €1,912 | +€336 | +21.3% |
| Taxes | 450/3 | €1,576 | €1,912 | +€336 | +21.3% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €5,882 | €4,670 | -€1,213 | -20.6% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,904 | €2,692 | -€2,212 | -45.1% |
| Other operating charges | 640/8 | €741 | €567 | -€174 | -23.5% |
| Gross operating margin | 9900 | €20,098 | €13,223 | -€6,875 | -34.2% |
| Operating profit (loss) | 9901 | €14,453 | €9,964 | -€4,489 | -31.1% |
| Financial income | 75/76B | €0 | €96 | +€96 | |
| Recurring financial income | 75 | €0 | €96 | +€96 | |
| Financial charges | 65/66B | €2,087 | €2,233 | +€146 | +7.0% |
| Recurring financial charges | 65 | €2,087 | €2,233 | +€146 | +7.0% |
| Profit (loss) for the period before taxes | 9903 | €12,365 | €7,827 | -€4,538 | -36.7% |
| Income taxes | 67/77 | - | €885 | +€885 | |
| Profit (loss) for the period | 9904 | €12,365 | €6,942 | -€5,423 | -43.9% |
| Profit (loss) for the period to be appropriated | 9905 | €12,365 | €6,942 | -€5,423 | -43.9% |
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.