CHAMAR CONSEIL: 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.
CHAMAR CONSEIL
Largest movements
- Receivables within one year -€7,497
down €7,497 (-32.1%), from €23,349 to €15,852
of which Other amounts receivable: -€9,143
- Current investments +€6,460
new in 2025: €6,460
- Deferred charges and accrued income +€5,490
up €5,490 (+184%), from €2,988 to €8,478
- Cash -€3,178
no longer reported in 2025 (was €3,178)
mainly Contributions, distributions and other (-€18,716) and Current investments (-€6,460)
- Tangible fixed assets -€2,540
down €2,540 (-17.3%), from €14,688 to €12,148
of which Furniture and vehicles: -€2,310
- Other debts -€2,867
down €2,867 (-13.3%), from €21,583 to €18,716
- Tax, wage and social debts +€1,019
up €1,019 (+12.3%), from €8,300 to €9,318
- Trade debts +€583
up €583 (+959%), from €61 to €644
- Gross operating margin +€6,401
up €6,401 (+24.9%), from €25,658 to €32,059
- Taxes +€1,006
up €1,006 (+15.2%), from €6,629 to €7,635
- Depreciation +€495
up €495 (+11.7%), from €4,238 to €4,733
- Financial income -€451
down €451 (-81.9%), from €551 to €100
- Other operating charges -€330
down €330 (-32.0%), from €1,033 to €703
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.
Derived cash bridge
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 | €44,203 | €42,938 | -€1,265 | -2.9% |
| Fixed assets | 21/28 | €14,688 | €12,148 | -€2,540 | -17.3% |
| Tangible fixed assets | 22/27 | €14,688 | €12,148 | -€2,540 | -17.3% |
| Plant, machinery and equipment | 23 | €933 | €798 | -€135 | -14.5% |
| Furniture and vehicles | 24 | €12,807 | €10,497 | -€2,310 | -18.0% |
| Other tangible fixed assets | 26 | €949 | €853 | -€95 | -10.0% |
| Current assets | 29/58 | €29,515 | €30,790 | +€1,276 | +4.3% |
| Amounts receivable within one year | 40/41 | €23,349 | €15,852 | -€7,497 | -32.1% |
| Trade receivables | 40 | €12,245 | €13,892 | +€1,646 | +13.4% |
| Other amounts receivable | 41 | €11,103 | €1,960 | -€9,143 | -82.3% |
| Current investments | 50/53 | - | €6,460 | +€6,460 | |
| Cash at bank and in hand | 54/58 | €3,178 | - | -€3,178 | |
| Deferred charges and accrued income | 490/1 | €2,988 | €8,478 | +€5,490 | +184% |
| Total equity and liabilities | 10/49 | €44,203 | €42,938 | -€1,265 | -2.9% |
| Equity | 10/15 | €14,260 | €14,260 | = | 0.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Amounts payable | 17/49 | €29,943 | €28,678 | -€1,265 | -4.2% |
| Amounts payable within one year | 42/48 | €29,943 | €28,678 | -€1,265 | -4.2% |
| Trade debts | 44 | €61 | €644 | +€583 | +959% |
| Suppliers | 440/4 | €61 | €644 | +€583 | +959% |
| Taxes, remuneration and social security | 45 | €8,300 | €9,318 | +€1,019 | +12.3% |
| Taxes | 450/3 | €8,300 | €9,318 | +€1,019 | +12.3% |
| Other amounts payable | 47/48 | €21,583 | €18,716 | -€2,867 | -13.3% |
| Non-recurring operating income | 76A | - | €822 | +€822 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,238 | €4,733 | +€495 | +11.7% |
| Other operating charges | 640/8 | €1,033 | €703 | -€330 | -32.0% |
| Gross operating margin | 9900 | €25,658 | €32,059 | +€6,401 | +24.9% |
| Operating profit (loss) | 9901 | €20,387 | €26,623 | +€6,236 | +30.6% |
| Financial income | 75/76B | €551 | €100 | -€451 | -81.9% |
| Recurring financial income | 75 | €551 | €100 | -€451 | -81.9% |
| Financial charges | 65/66B | €159 | €372 | +€213 | +134% |
| Recurring financial charges | 65 | €159 | €372 | +€213 | +134% |
| Profit (loss) for the period before taxes | 9903 | €20,779 | €26,351 | +€5,572 | +26.8% |
| Income taxes | 67/77 | €6,629 | €7,635 | +€1,006 | +15.2% |
| Profit (loss) for the period | 9904 | €14,150 | €18,716 | +€4,566 | +32.3% |
| Profit (loss) for the period to be appropriated | 9905 | €14,150 | €18,716 | +€4,566 | +32.3% |
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 23 October 2026 via checked.be.