CHAMANO: 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.
CHAMANO
Largest movements
- Receivables within one year -€43,965
down €43,965 (-94.9%), from €46,320 to €2,355
of which Trade receivables: -€24,200
- Cash -€18,467
down €18,467 (-40.7%), from €45,368 to €26,901
mainly Contributions, distributions and other (-€50,833) and Other debts (-€27,003)
- Other debts -€27,003
down €27,003 (-58.9%), from €45,859 to €18,856
- Reserves -€26,815
down €26,815 (-6.6%), from €408,060 to €381,245
- Gross operating margin -€79,241
down €79,241, from €38,291 to -€40,951
- Financial income +€9,673
up €9,673 (+16.0%), from €60,407 to €70,081
- Taxes -€3,635
down €3,635 (-40.8%), from €8,900 to €5,265
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 | €511,688 | €449,256 | -€62,433 | -12.2% |
| Fixed assets | 21/28 | €420,000 | €420,000 | = | 0.0% |
| Financial fixed assets | 28 | €420,000 | €420,000 | = | 0.0% |
| Current assets | 29/58 | €91,688 | €29,256 | -€62,433 | -68.1% |
| Amounts receivable within one year | 40/41 | €46,320 | €2,355 | -€43,965 | -94.9% |
| Trade receivables | 40 | €24,200 | - | -€24,200 | |
| Other amounts receivable | 41 | €22,120 | €2,355 | -€19,765 | -89.4% |
| Cash at bank and in hand | 54/58 | €45,368 | €26,901 | -€18,467 | -40.7% |
| Total equity and liabilities | 10/49 | €511,688 | €449,256 | -€62,433 | -12.2% |
| Equity | 10/15 | €443,766 | €416,119 | -€27,647 | -6.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €408,060 | €381,245 | -€26,815 | -6.6% |
| Distributable reserves | 133 | €408,060 | €381,245 | -€26,815 | -6.6% |
| Profit (loss) carried forward | 14 | €29,506 | €28,674 | -€832 | -2.8% |
| Amounts payable | 17/49 | €67,922 | €33,137 | -€34,786 | -51.2% |
| Amounts payable within one year | 42/48 | €67,922 | €33,137 | -€34,786 | -51.2% |
| Financial debts | 43 | €4,121 | - | -€4,121 | |
| Other loans | 439 | €4,121 | - | -€4,121 | |
| Trade debts | 44 | €160 | €949 | +€789 | +492.9% |
| Suppliers | 440/4 | €160 | €949 | +€789 | +492.9% |
| Taxes, remuneration and social security | 45 | €17,783 | €13,332 | -€4,451 | -25.0% |
| Taxes | 450/3 | €13,283 | €8,832 | -€4,451 | -33.5% |
| Remuneration and social security | 454/9 | €4,500 | €4,500 | = | 0.0% |
| Other amounts payable | 47/48 | €45,859 | €18,856 | -€27,003 | -58.9% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €38,291 | -€40,951 | -€79,241 | |
| Operating profit (loss) | 9901 | €37,903 | -€41,350 | -€79,253 | |
| Financial income | 75/76B | €60,407 | €70,081 | +€9,673 | +16.0% |
| Recurring financial income | 75 | €60,407 | €70,081 | +€9,673 | +16.0% |
| Financial charges | 65/66B | €326 | €280 | -€46 | -14.2% |
| Recurring financial charges | 65 | €326 | €280 | -€46 | -14.2% |
| Profit (loss) for the period before taxes | 9903 | €97,985 | €28,451 | -€69,534 | -71.0% |
| Income taxes | 67/77 | €8,900 | €5,265 | -€3,635 | -40.8% |
| Profit (loss) for the period | 9904 | €89,085 | €23,186 | -€65,899 | -74.0% |
| Profit (loss) for the period to be appropriated | 9905 | €89,085 | €23,186 | -€65,899 | -74.0% |
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 29 September 2026 via checked.be.