Chamber Challenge: 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.
Chamber Challenge
Largest movements
- Cash +€7,002
up €7,002 (+105%), from €6,654 to €13,656
mainly Net result for the year (+€14,124)
- Receivables within one year +€4,710
up €4,710 (+12.9%), from €36,442 to €41,152
- Reserves +€14,124
up €14,124 (+32.8%), from €43,091 to €57,216
- Tax, wage and social debts -€2,255
down €2,255 (-38.6%), from €5,848 to €3,593
- Gross operating margin -€4,004
down €4,004 (-17.6%), from €22,760 to €18,756
- Taxes -€1,311
down €1,311 (-16.3%), from €8,032 to €6,721
- Financial income +€500
up €500 (+23.2%), from €2,155 to €2,655
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 | €68,096 | €79,808 | +€11,712 | +17.2% |
| Current assets | 29/58 | €68,096 | €79,808 | +€11,712 | +17.2% |
| Amounts receivable after more than one year | 29 | €25,000 | €25,000 | = | 0.0% |
| Other amounts receivable | 291 | €25,000 | €25,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €36,442 | €41,152 | +€4,710 | +12.9% |
| Other amounts receivable | 41 | €36,442 | €41,152 | +€4,710 | +12.9% |
| Cash at bank and in hand | 54/58 | €6,654 | €13,656 | +€7,002 | +105% |
| Total equity and liabilities | 10/49 | €68,096 | €79,808 | +€11,712 | +17.2% |
| Equity | 10/15 | €61,691 | €75,816 | +€14,124 | +22.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €43,091 | €57,216 | +€14,124 | +32.8% |
| Distributable reserves | 133 | €43,091 | €57,216 | +€14,124 | +32.8% |
| Amounts payable | 17/49 | €6,405 | €3,993 | -€2,412 | -37.7% |
| Amounts payable within one year | 42/48 | €6,405 | €3,993 | -€2,412 | -37.7% |
| Trade debts | 44 | €557 | €400 | -€157 | -28.2% |
| Suppliers | 440/4 | €557 | €400 | -€157 | -28.2% |
| Taxes, remuneration and social security | 45 | €5,848 | €3,593 | -€2,255 | -38.6% |
| Taxes | 450/3 | €5,848 | €3,593 | -€2,255 | -38.6% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €22,760 | €18,756 | -€4,004 | -17.6% |
| Operating profit (loss) | 9901 | €22,372 | €18,356 | -€4,016 | -18.0% |
| Financial income | 75/76B | €2,155 | €2,655 | +€500 | +23.2% |
| Recurring financial income | 75 | €2,155 | €2,655 | +€500 | +23.2% |
| Financial charges | 65/66B | €167 | €165 | -€1 | -0.8% |
| Recurring financial charges | 65 | €167 | €165 | -€1 | -0.8% |
| Profit (loss) for the period before taxes | 9903 | €24,361 | €20,846 | -€3,515 | -14.4% |
| Income taxes | 67/77 | €8,032 | €6,721 | -€1,311 | -16.3% |
| Profit (loss) for the period | 9904 | €16,328 | €14,124 | -€2,204 | -13.5% |
| Profit (loss) for the period to be appropriated | 9905 | €16,328 | €14,124 | -€2,204 | -13.5% |
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.