CHAMBERLAND: 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.
CHAMBERLAND
Largest movements
- Cash +€124,688
up €124,688 (+95.1%), from €131,101 to €255,789
mainly Net result for the year (+€94,906) and Tax, wage and social debts (+€45,994)
- Receivables within one year +€12,770
up €12,770 (+73.9%), from €17,272 to €30,042
of which Trade receivables: +€10,259
- Receivables after one year -€12,545
no longer reported in 2025 (was €12,545)
- Tangible fixed assets +€6,776
up €6,776 (+408%), from €1,662 to €8,438
of which Furniture and vehicles: +€4,707
- Reserves +€94,800
up €94,800 (+80.6%), from €117,560 to €212,360
- Tax, wage and social debts +€45,994
up €45,994 (+641%), from €7,170 to €53,163
of which Taxes: +€41,166
- Other debts -€13,015
no longer reported in 2025 (was €13,015)
- Trade debts +€3,487
up €3,487 (+71.8%), from €4,858 to €8,346
- Gross operating margin +€160,562
up €160,562 (+620%), from €25,884 to €186,445
- Staff costs +€46,871
up €46,871 (+1,423%), from €3,294 to €50,165
- Taxes +€33,845
up €33,845 (+531%), from €6,376 to €40,221
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 | €167,123 | €298,495 | +€131,372 | +78.6% |
| Fixed assets | 21/28 | €1,739 | €8,962 | +€7,223 | +415% |
| Intangible fixed assets | 21 | - | €447 | +€447 | |
| Tangible fixed assets | 22/27 | €1,662 | €8,438 | +€6,776 | +408% |
| Plant, machinery and equipment | 23 | €1,662 | €890 | -€772 | -46.4% |
| Furniture and vehicles | 24 | - | €4,707 | +€4,707 | |
| Other tangible fixed assets | 26 | - | €2,841 | +€2,841 | |
| Financial fixed assets | 28 | €77 | €77 | = | 0.0% |
| Current assets | 29/58 | €165,385 | €289,533 | +€124,149 | +75.1% |
| Amounts receivable after more than one year | 29 | €12,545 | - | -€12,545 | |
| Other amounts receivable | 291 | €12,545 | - | -€12,545 | |
| Stocks and contracts in progress | 3 | €2,862 | €2,700 | -€162 | -5.7% |
| Stocks | 30/36 | €2,862 | €2,700 | -€162 | -5.7% |
| Amounts receivable within one year | 40/41 | €17,272 | €30,042 | +€12,770 | +73.9% |
| Trade receivables | 40 | €14,278 | €24,538 | +€10,259 | +71.9% |
| Other amounts receivable | 41 | €2,994 | €5,504 | +€2,510 | +83.8% |
| Cash at bank and in hand | 54/58 | €131,101 | €255,789 | +€124,688 | +95.1% |
| Deferred charges and accrued income | 490/1 | €1,604 | €1,003 | -€602 | -37.5% |
| Total equity and liabilities | 10/49 | €167,123 | €298,495 | +€131,372 | +78.6% |
| Equity | 10/15 | €142,062 | €236,967 | +€94,906 | +66.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €117,560 | €212,360 | +€94,800 | +80.6% |
| Distributable reserves | 133 | €117,560 | €212,360 | +€94,800 | +80.6% |
| Profit (loss) carried forward | 14 | €5,902 | €6,007 | +€106 | +1.8% |
| Amounts payable | 17/49 | €25,061 | €61,528 | +€36,466 | +146% |
| Amounts payable within one year | 42/48 | €25,043 | €61,509 | +€36,466 | +146% |
| Trade debts | 44 | €4,858 | €8,346 | +€3,487 | +71.8% |
| Suppliers | 440/4 | €4,858 | €8,346 | +€3,487 | +71.8% |
| Taxes, remuneration and social security | 45 | €7,170 | €53,163 | +€45,994 | +641% |
| Taxes | 450/3 | €6,919 | €48,085 | +€41,166 | +595% |
| Remuneration and social security | 454/9 | €251 | €5,079 | +€4,828 | +1,924% |
| Other amounts payable | 47/48 | €13,015 | - | -€13,015 | |
| Accrued charges and deferred income | 492/3 | €18 | €18 | +€0 | +0.7% |
| Remuneration, social security and pensions | 62 | €3,294 | €50,165 | +€46,871 | +1,423% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €797 | €1,474 | +€677 | +84.9% |
| Other operating charges | 640/8 | €664 | €676 | +€12 | +1.8% |
| Gross operating margin | 9900 | €25,884 | €186,445 | +€160,562 | +620% |
| Operating profit (loss) | 9901 | €21,128 | €134,130 | +€113,002 | +535% |
| Financial income | 75/76B | €1,100 | €1,108 | +€8 | +0.7% |
| Recurring financial income | 75 | €1,100 | €1,108 | +€8 | +0.7% |
| Financial charges | 65/66B | €126 | €112 | -€15 | -11.5% |
| Recurring financial charges | 65 | €126 | €112 | -€15 | -11.5% |
| Profit (loss) for the period before taxes | 9903 | €22,102 | €135,126 | +€113,024 | +511% |
| Income taxes | 67/77 | €6,376 | €40,221 | +€33,845 | +531% |
| Profit (loss) for the period | 9904 | €15,727 | €94,906 | +€79,179 | +503% |
| Profit (loss) for the period to be appropriated | 9905 | €15,727 | €94,906 | +€79,179 | +503% |
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 24 October 2026 via checked.be.