CHAMANO: 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.
CHAMANO
Largest movements
- Receivables within one year +€86,431
up €86,431 (+809.6%), from €10,676 to €97,107
of which Trade receivables: +€86,124
- Tangible fixed assets +€2,581
up €2,581 (+18.7%), from €13,810 to €16,391
of which Furniture and vehicles: +€1,680
- Other debts +€71,195
up €71,195 (+11.9%), from €596,791 to €667,986
- Tax, wage and social debts +€14,283
up €14,283 (+1420.7%), from €1,005 to €15,288
- Profit (loss) carried forward +€12,249
up €12,249 (+1.9%), from -€653,070 to -€640,821
- Trade debts -€8,916
down €8,916 (-65.7%), from €13,562 to €4,646
- Gross operating margin +€55,779
up €55,779, from -€33,931 to €21,848
- Depreciation +€1,773
up €1,773 (+40.7%), from €4,358 to €6,131
- Other operating charges +€360
up €360 (+15.3%), from €2,348 to €2,709
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 | €37,358 | €126,169 | +€88,811 | +237.7% |
| Fixed assets | 21/28 | €21,310 | €23,891 | +€2,581 | +12.1% |
| Tangible fixed assets | 22/27 | €13,810 | €16,391 | +€2,581 | +18.7% |
| Plant, machinery and equipment | 23 | €1,510 | €2,411 | +€901 | +59.6% |
| Furniture and vehicles | 24 | €12,300 | €13,980 | +€1,680 | +13.7% |
| Financial fixed assets | 28 | €7,500 | €7,500 | = | 0.0% |
| Current assets | 29/58 | €16,047 | €102,278 | +€86,230 | +537.3% |
| Amounts receivable within one year | 40/41 | €10,676 | €97,107 | +€86,431 | +809.6% |
| Trade receivables | 40 | €10,676 | €96,800 | +€86,124 | +806.7% |
| Other amounts receivable | 41 | €0 | €307 | +€307 | |
| Cash at bank and in hand | 54/58 | €3,416 | €3,239 | -€177 | -5.2% |
| Deferred charges and accrued income | 490/1 | €1,956 | €1,932 | -€24 | -1.2% |
| Total equity and liabilities | 10/49 | €37,358 | €126,169 | +€88,811 | +237.7% |
| Equity | 10/15 | -€574,001 | -€561,751 | +€12,249 | +2.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €72,870 | €72,870 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €71,010 | €71,010 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€653,070 | -€640,821 | +€12,249 | +1.9% |
| Amounts payable | 17/49 | €611,358 | €687,920 | +€76,562 | +12.5% |
| Amounts payable within one year | 42/48 | €611,358 | €687,920 | +€76,562 | +12.5% |
| Trade debts | 44 | €13,562 | €4,646 | -€8,916 | -65.7% |
| Suppliers | 440/4 | €13,562 | €4,646 | -€8,916 | -65.7% |
| Taxes, remuneration and social security | 45 | €1,005 | €15,288 | +€14,283 | +1420.7% |
| Taxes | 450/3 | €1,005 | €15,288 | +€14,283 | +1420.7% |
| Other amounts payable | 47/48 | €596,791 | €667,986 | +€71,195 | +11.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,358 | €6,131 | +€1,773 | +40.7% |
| Other operating charges | 640/8 | €2,348 | €2,709 | +€360 | +15.3% |
| Gross operating margin | 9900 | -€33,931 | €21,848 | +€55,779 | |
| Operating profit (loss) | 9901 | -€40,637 | €13,008 | +€53,646 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | -€26 | €66 | +€92 | |
| Recurring financial charges | 65 | -€26 | €66 | +€92 | |
| Profit (loss) for the period before taxes | 9903 | -€40,611 | €12,943 | +€53,554 | |
| Income taxes | 67/77 | €734 | €693 | -€40 | -5.5% |
| Profit (loss) for the period | 9904 | -€41,344 | €12,249 | +€53,594 | |
| Profit (loss) for the period to be appropriated | 9905 | -€41,344 | €12,249 | +€53,594 |
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 12 October 2026 via checked.be.