Chamat: 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.
Chamat
Largest movements
- Receivables within one year -€65,869
down €65,869 (-87.4%), from €75,374 to €9,505
of which Other amounts receivable: -€61,869
- Financial fixed assets +€9,278
up €9,278 (+9,278%), from €100 to €9,378
- Tangible fixed assets -€3,522
down €3,522 (-39.3%), from €8,971 to €5,450
of which Furniture and vehicles: -€2,985
- Profit (loss) carried forward -€57,794
down €57,794, from €28,881 to -€28,912
- Debts after one year -€5,921
down €5,921 (-15.7%), from €37,605 to €31,684
- Trade debts +€3,041
up €3,041 (+639%), from €476 to €3,517
- Other debts +€1,697
new in 2025: €1,697
- Tax, wage and social debts -€1,052
down €1,052 (-22.1%), from €4,766 to €3,714
- Gross operating margin -€49,620
down €49,620, from €16,380 to -€33,241
- Staff costs +€16,797
new in 2025: €16,797
- Taxes -€3,989
no longer reported in 2025 (was €3,989)
- Financial income -€1,840
down €1,840 (-98.1%), from €1,876 to €36
- Depreciation +€595
up €595 (+20.3%), from €2,926 to €3,522
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 | €85,347 | €25,451 | -€59,896 | -70.2% |
| Fixed assets | 21/28 | €9,071 | €14,828 | +€5,756 | +63.5% |
| Tangible fixed assets | 22/27 | €8,971 | €5,450 | -€3,522 | -39.3% |
| Plant, machinery and equipment | 23 | €1,075 | €825 | -€251 | -23.3% |
| Furniture and vehicles | 24 | €6,752 | €3,767 | -€2,985 | -44.2% |
| Other tangible fixed assets | 26 | €1,144 | €858 | -€286 | -25.0% |
| Financial fixed assets | 28 | €100 | €9,378 | +€9,278 | +9,278% |
| Current assets | 29/58 | €76,275 | €10,623 | -€65,653 | -86.1% |
| Amounts receivable within one year | 40/41 | €75,374 | €9,505 | -€65,869 | -87.4% |
| Trade receivables | 40 | €4,000 | - | -€4,000 | |
| Other amounts receivable | 41 | €71,374 | €9,505 | -€61,869 | -86.7% |
| Cash at bank and in hand | 54/58 | €765 | €838 | +€74 | +9.6% |
| Deferred charges and accrued income | 490/1 | €137 | €280 | +€142 | +104% |
| Total equity and liabilities | 10/49 | €85,347 | €25,451 | -€59,896 | -70.2% |
| Equity | 10/15 | €36,711 | -€21,082 | -€57,794 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,630 | €1,630 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,630 | €1,630 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,630 | €1,630 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,881 | -€28,912 | -€57,794 | |
| Amounts payable | 17/49 | €48,636 | €46,533 | -€2,103 | -4.3% |
| Amounts payable after more than one year | 17 | €37,605 | €31,684 | -€5,921 | -15.7% |
| Financial debts | 170/4 | €37,605 | €31,684 | -€5,921 | -15.7% |
| Amounts payable within one year | 42/48 | €11,031 | €14,849 | +€3,818 | +34.6% |
| Current portion of amounts payable after more than one year | 42 | €5,789 | €5,921 | +€132 | +2.3% |
| Trade debts | 44 | €476 | €3,517 | +€3,041 | +639% |
| Suppliers | 440/4 | €476 | €3,517 | +€3,041 | +639% |
| Taxes, remuneration and social security | 45 | €4,766 | €3,714 | -€1,052 | -22.1% |
| Taxes | 450/3 | €4,766 | €3,714 | -€1,052 | -22.1% |
| Other amounts payable | 47/48 | - | €1,697 | +€1,697 | |
| Remuneration, social security and pensions | 62 | - | €16,797 | +€16,797 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,926 | €3,522 | +€595 | +20.3% |
| Other operating charges | 640/8 | €2,826 | €2,739 | -€87 | -3.1% |
| Gross operating margin | 9900 | €16,380 | -€33,241 | -€49,620 | |
| Operating profit (loss) | 9901 | €10,628 | -€56,298 | -€66,926 | |
| Financial income | 75/76B | €1,876 | €36 | -€1,840 | -98.1% |
| Recurring financial income | 75 | €1,876 | €36 | -€1,840 | -98.1% |
| Financial charges | 65/66B | €1,514 | €1,531 | +€17 | +1.2% |
| Recurring financial charges | 65 | €1,514 | €1,531 | +€17 | +1.2% |
| Profit (loss) for the period before taxes | 9903 | €10,990 | -€57,794 | -€68,784 | |
| Income taxes | 67/77 | €3,989 | - | -€3,989 | |
| Profit (loss) for the period | 9904 | €7,001 | -€57,794 | -€64,795 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,001 | -€57,794 | -€64,795 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.