CHAMARANDE: 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.
CHAMARANDE
Largest movements
- Stocks and contracts -€25,530
down €25,530 (-2.5%), from €1.0m to €988,622
- Cash -€19,094
down €19,094 (-10.5%), from €181,576 to €162,482
mainly Net result for the year (-€47,615) and Tax, wage and social debts (-€2,604)
- Profit (loss) carried forward -€47,615
down €47,615 (-6.9%), from -€688,933 to -€736,548
- Gross operating margin -€76,581
down €76,581, from €63,273 to -€13,307
- Other operating charges -€2,604
down €2,604 (-100.0%), from €2,604 to €0
- Staff costs +€1,560
up €1,560 (+4.8%), from €32,236 to €33,796
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 | €1,203,908 | €1,154,749 | -€49,158 | -4.1% |
| Fixed assets | 21/28 | €200 | €200 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €1,203,708 | €1,154,549 | -€49,158 | -4.1% |
| Stocks and contracts in progress | 3 | €1,014,152 | €988,622 | -€25,530 | -2.5% |
| Stocks | 30/36 | €1,014,152 | €988,622 | -€25,530 | -2.5% |
| Amounts receivable within one year | 40/41 | €6,146 | €3,287 | -€2,859 | -46.5% |
| Trade receivables | 40 | €4,400 | €0 | -€4,400 | -100.0% |
| Other amounts receivable | 41 | €1,746 | €3,287 | +€1,541 | +88.3% |
| Cash at bank and in hand | 54/58 | €181,576 | €162,482 | -€19,094 | -10.5% |
| Deferred charges and accrued income | 490/1 | €1,834 | €158 | -€1,676 | -91.4% |
| Total equity and liabilities | 10/49 | €1,203,908 | €1,154,749 | -€49,158 | -4.1% |
| Equity | 10/15 | -€669,042 | -€716,657 | -€47,615 | -7.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,291 | €1,291 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,291 | €1,291 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,291 | €1,291 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€688,933 | -€736,548 | -€47,615 | -6.9% |
| Amounts payable | 17/49 | €1,872,950 | €1,871,407 | -€1,543 | -0.1% |
| Amounts payable after more than one year | 17 | €1,722,259 | €1,722,259 | = | 0.0% |
| Other amounts payable | 178/9 | €1,722,259 | €1,722,259 | = | 0.0% |
| Amounts payable within one year | 42/48 | €150,691 | €149,148 | -€1,543 | -1.0% |
| Trade debts | 44 | €1,535 | €2,596 | +€1,061 | +69.1% |
| Suppliers | 440/4 | €1,535 | €2,596 | +€1,061 | +69.1% |
| Taxes, remuneration and social security | 45 | €7,697 | €5,092 | -€2,604 | -33.8% |
| Taxes | 450/3 | €1,006 | €125 | -€881 | -87.6% |
| Remuneration and social security | 454/9 | €6,691 | €4,967 | -€1,723 | -25.8% |
| Other amounts payable | 47/48 | €141,460 | €141,460 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €32,236 | €33,796 | +€1,560 | +4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €127 | €0 | -€127 | -100.0% |
| Other operating charges | 640/8 | €2,604 | €0 | -€2,604 | -100.0% |
| Gross operating margin | 9900 | €63,273 | -€13,307 | -€76,581 | |
| Operating profit (loss) | 9901 | €28,307 | -€47,103 | -€75,411 | |
| Financial income | 75/76B | €13 | €0 | -€13 | -100.0% |
| Recurring financial income | 75 | €13 | €0 | -€13 | -100.0% |
| Financial charges | 65/66B | €198 | €511 | +€314 | +158.9% |
| Recurring financial charges | 65 | €198 | €511 | +€314 | +158.9% |
| Profit (loss) for the period before taxes | 9903 | €28,123 | -€47,615 | -€75,738 | |
| Profit (loss) for the period | 9904 | €28,123 | -€47,615 | -€75,738 | |
| Profit (loss) for the period to be appropriated | 9905 | €28,123 | -€47,615 | -€75,738 |
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 8 October 2026 via checked.be.