CHAMAR CONSULTING: 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 CONSULTING
Largest movements
- Receivables within one year -€2,514
down €2,514 (-26.4%), from €9,512 to €6,998
of which Trade receivables: -€2,105
- Cash +€2,433
up €2,433 (+4.6%), from €52,735 to €55,168
mainly Receivables within one year (+€2,514) and Depreciation (+€1,843)
- Trade debts -€3,293
down €3,293 (-77.7%), from €4,239 to €947
- Reserves +€1,060
up €1,060 (+1.8%), from €57,480 to €58,540
- Gross operating margin -€2,659
down €2,659 (-34.7%), from €7,660 to €5,001
- Taxes -€338
down €338 (-37.4%), from €903 to €565
- Financial charges -€137
down €137 (-47.3%), from €290 to €153
- Depreciation +€101
up €101 (+5.8%), from €1,741 to €1,843
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €72,256 | €70,776 | -€1,481 | -2.0% |
| Fixed assets | 21/28 | €3,221 | €2,855 | -€366 | -11.4% |
| Tangible fixed assets | 22/27 | €2,741 | €2,375 | -€366 | -13.3% |
| Plant, machinery and equipment | 23 | €1,190 | €1,285 | +€95 | +8.0% |
| Furniture and vehicles | 24 | €1,014 | €822 | -€192 | -19.0% |
| Other tangible fixed assets | 26 | €537 | €268 | -€268 | -50.0% |
| Financial fixed assets | 28 | €480 | €480 | = | 0.0% |
| Current assets | 29/58 | €69,035 | €67,920 | -€1,115 | -1.6% |
| Stocks and contracts in progress | 3 | €4,901 | €4,259 | -€642 | -13.1% |
| Stocks | 30/36 | €4,901 | €4,259 | -€642 | -13.1% |
| Amounts receivable within one year | 40/41 | €9,512 | €6,998 | -€2,514 | -26.4% |
| Trade receivables | 40 | €9,103 | €6,998 | -€2,105 | -23.1% |
| Other amounts receivable | 41 | €409 | - | -€409 | |
| Cash at bank and in hand | 54/58 | €52,735 | €55,168 | +€2,433 | +4.6% |
| Deferred charges and accrued income | 490/1 | €1,888 | €1,496 | -€392 | -20.8% |
| Total equity and liabilities | 10/49 | €72,256 | €70,776 | -€1,481 | -2.0% |
| Equity | 10/15 | €64,980 | €66,040 | +€1,060 | +1.6% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €57,480 | €58,540 | +€1,060 | +1.8% |
| Distributable reserves | 133 | €57,480 | €58,540 | +€1,060 | +1.8% |
| Amounts payable | 17/49 | €7,276 | €4,735 | -€2,541 | -34.9% |
| Amounts payable within one year | 42/48 | €5,776 | €3,235 | -€2,541 | -44.0% |
| Trade debts | 44 | €4,239 | €947 | -€3,293 | -77.7% |
| Suppliers | 440/4 | €4,239 | €947 | -€3,293 | -77.7% |
| Taxes, remuneration and social security | 45 | €885 | €1,040 | +€155 | +17.5% |
| Taxes | 450/3 | €885 | €1,040 | +€155 | +17.5% |
| Other amounts payable | 47/48 | €652 | €1,249 | +€597 | +91.5% |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,741 | €1,843 | +€101 | +5.8% |
| Other operating charges | 640/8 | €1,486 | €1,448 | -€38 | -2.6% |
| Gross operating margin | 9900 | €7,660 | €5,001 | -€2,659 | -34.7% |
| Operating profit (loss) | 9901 | €4,433 | €1,711 | -€2,723 | -61.4% |
| Financial income | 75/76B | €59 | €68 | +€9 | +14.5% |
| Recurring financial income | 75 | €59 | €68 | +€9 | +14.5% |
| Financial charges | 65/66B | €290 | €153 | -€137 | -47.3% |
| Recurring financial charges | 65 | €290 | €153 | -€137 | -47.3% |
| Profit (loss) for the period before taxes | 9903 | €4,202 | €1,625 | -€2,577 | -61.3% |
| Income taxes | 67/77 | €903 | €565 | -€338 | -37.4% |
| Profit (loss) for the period | 9904 | €3,300 | €1,060 | -€2,239 | -67.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,300 | €1,060 | -€2,239 | -67.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.