CHAMART-SONVEAUX: 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.
CHAMART-SONVEAUX
Largest movements
- Cash -€56,737
down €56,737 (-34.9%), from €162,349 to €105,612
mainly Contributions, distributions and other (-€250,000) and Investment in fixed assets (net) (-€29,207)
- Receivables within one year -€8,944
down €8,944 (-8.8%), from €101,876 to €92,932
of which Other amounts receivable: -€10,764
- Tangible fixed assets +€7,896
up €7,896 (+9.9%), from €80,035 to €87,931
of which Furniture and vehicles: +€9,402
- Reserves -€37,925
down €37,925 (-15.2%), from €250,011 to €212,086
- Debts after one year -€12,181
down €12,181 (-56.8%), from €21,448 to €9,267
- Tax, wage and social debts -€11,148
down €11,148 (-58.1%), from €19,202 to €8,054
- Gross operating margin -€55,674
down €55,674 (-14.9%), from €373,272 to €317,598
- Depreciation -€21,026
down €21,026 (-49.7%), from €42,337 to €21,311
- Other operating charges +€16,136
up €16,136 (+530%), from €3,044 to €19,180
- Taxes -€12,212
down €12,212 (-15.0%), from €81,270 to €69,058
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 | €347,852 | €290,271 | -€57,581 | -16.6% |
| Fixed assets | 21/28 | €80,085 | €87,981 | +€7,896 | +9.9% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €80,035 | €87,931 | +€7,896 | +9.9% |
| Plant, machinery and equipment | 23 | €2,658 | €1,851 | -€807 | -30.4% |
| Furniture and vehicles | 24 | €71,847 | €81,249 | +€9,402 | +13.1% |
| Other tangible fixed assets | 26 | €5,530 | €4,831 | -€699 | -12.6% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €267,767 | €202,290 | -€65,477 | -24.5% |
| Amounts receivable within one year | 40/41 | €101,876 | €92,932 | -€8,944 | -8.8% |
| Trade receivables | 40 | €15,785 | €17,605 | +€1,820 | +11.5% |
| Other amounts receivable | 41 | €86,091 | €75,327 | -€10,764 | -12.5% |
| Cash at bank and in hand | 54/58 | €162,349 | €105,612 | -€56,737 | -34.9% |
| Deferred charges and accrued income | 490/1 | €3,542 | €3,746 | +€204 | +5.8% |
| Total equity and liabilities | 10/49 | €347,852 | €290,271 | -€57,581 | -16.6% |
| Equity | 10/15 | €274,811 | €236,886 | -€37,925 | -13.8% |
| Contributions | 10/11 | €24,800 | €24,800 | = | 0.0% |
| Reserves | 13 | €250,011 | €212,086 | -€37,925 | -15.2% |
| Distributable reserves | 133 | €250,011 | €212,086 | -€37,925 | -15.2% |
| Amounts payable | 17/49 | €73,041 | €53,385 | -€19,656 | -26.9% |
| Amounts payable after more than one year | 17 | €21,448 | €9,267 | -€12,181 | -56.8% |
| Financial debts | 170/4 | €21,448 | €9,267 | -€12,181 | -56.8% |
| Amounts payable within one year | 42/48 | €51,569 | €44,118 | -€7,451 | -14.4% |
| Current portion of amounts payable after more than one year | 42 | €31,311 | €33,849 | +€2,538 | +8.1% |
| Trade debts | 44 | €1,056 | €2,215 | +€1,159 | +110% |
| Suppliers | 440/4 | €1,056 | €2,215 | +€1,159 | +110% |
| Taxes, remuneration and social security | 45 | €19,202 | €8,054 | -€11,148 | -58.1% |
| Taxes | 450/3 | €19,202 | €8,054 | -€11,148 | -58.1% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €24 | - | -€24 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,337 | €21,311 | -€21,026 | -49.7% |
| Other operating charges | 640/8 | €3,044 | €19,180 | +€16,136 | +530% |
| Gross operating margin | 9900 | €373,272 | €317,598 | -€55,674 | -14.9% |
| Operating profit (loss) | 9901 | €327,891 | €277,107 | -€50,784 | -15.5% |
| Financial income | 75/76B | €6,311 | €5,659 | -€652 | -10.3% |
| Recurring financial income | 75 | €6,311 | €5,659 | -€652 | -10.3% |
| Financial charges | 65/66B | €3,017 | €1,633 | -€1,384 | -45.9% |
| Recurring financial charges | 65 | €3,017 | €1,633 | -€1,384 | -45.9% |
| Profit (loss) for the period before taxes | 9903 | €331,185 | €281,133 | -€50,052 | -15.1% |
| Income taxes | 67/77 | €81,270 | €69,058 | -€12,212 | -15.0% |
| Profit (loss) for the period | 9904 | €249,915 | €212,075 | -€37,840 | -15.1% |
| Profit (loss) for the period to be appropriated | 9905 | €249,915 | €212,075 | -€37,840 | -15.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.