CHAMBOREDON: 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.
CHAMBOREDON
Largest movements
- Cash +€49,747
up €49,747 (+262%), from €18,976 to €68,723
mainly Net result for the year (+€67,597) and Depreciation (+€29,584)
- Tangible fixed assets -€25,372
down €25,372 (-32.2%), from €78,698 to €53,326
- Deferred charges and accrued income -€5,591
down €5,591 (-10.3%), from €54,046 to €48,455
- Intangible fixed assets -€2,680
down €2,680 (-20.0%), from €13,400 to €10,720
- Debts after one year -€26,620
down €26,620 (-47.2%), from €56,341 to €29,721
- Tax, wage and social debts +€25,215
up €25,215 (+8,659%), from €291 to €25,506
- Other debts +€19,388
up €19,388 (+36.7%), from €52,778 to €72,167
- Current portion of long-term debt -€6,421
down €6,421 (-19.4%), from €33,041 to €26,620
- Profit (loss) carried forward +€4,768
up €4,768 (+17.1%), from €27,861 to €32,630
- Gross operating margin +€70,842
up €70,842 (+141%), from €50,177 to €121,019
- Taxes +€15,042
up €15,042 (+314%), from €4,789 to €19,831
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 | €172,936 | €189,570 | +€16,634 | +9.6% |
| Fixed assets | 21/28 | €92,203 | €64,151 | -€28,052 | -30.4% |
| Intangible fixed assets | 21 | €13,400 | €10,720 | -€2,680 | -20.0% |
| Tangible fixed assets | 22/27 | €78,698 | €53,326 | -€25,372 | -32.2% |
| Furniture and vehicles | 24 | €78,698 | €53,326 | -€25,372 | -32.2% |
| Financial fixed assets | 28 | €105 | €105 | = | 0.0% |
| Current assets | 29/58 | €80,733 | €125,419 | +€44,686 | +55.4% |
| Amounts receivable within one year | 40/41 | €7,711 | €8,240 | +€529 | +6.9% |
| Trade receivables | 40 | - | €529 | +€529 | |
| Other amounts receivable | 41 | €7,711 | €7,711 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €18,976 | €68,723 | +€49,747 | +262% |
| Deferred charges and accrued income | 490/1 | €54,046 | €48,455 | -€5,591 | -10.3% |
| Total equity and liabilities | 10/49 | €172,936 | €189,570 | +€16,634 | +9.6% |
| Equity | 10/15 | €29,261 | €34,030 | +€4,768 | +16.3% |
| Contributions | 10/11 | €1,400 | €1,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,861 | €32,630 | +€4,768 | +17.1% |
| Amounts payable | 17/49 | €143,674 | €155,540 | +€11,866 | +8.3% |
| Amounts payable after more than one year | 17 | €56,341 | €29,721 | -€26,620 | -47.2% |
| Financial debts | 170/4 | €56,341 | €29,721 | -€26,620 | -47.2% |
| Amounts payable within one year | 42/48 | €87,333 | €125,419 | +€38,086 | +43.6% |
| Current portion of amounts payable after more than one year | 42 | €33,041 | €26,620 | -€6,421 | -19.4% |
| Trade debts | 44 | €1,223 | €1,127 | -€96 | -7.8% |
| Suppliers | 440/4 | €1,223 | €1,127 | -€96 | -7.8% |
| Taxes, remuneration and social security | 45 | €291 | €25,506 | +€25,215 | +8,659% |
| Taxes | 450/3 | €291 | €25,506 | +€25,215 | +8,659% |
| Other amounts payable | 47/48 | €52,778 | €72,167 | +€19,388 | +36.7% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,505 | €29,584 | +€79 | +0.3% |
| Other operating charges | 640/8 | €1,367 | €1,413 | +€45 | +3.3% |
| Gross operating margin | 9900 | €50,177 | €121,019 | +€70,842 | +141% |
| Operating profit (loss) | 9901 | €19,305 | €90,022 | +€70,718 | +366% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €3,321 | €2,596 | -€726 | -21.8% |
| Recurring financial charges | 65 | €3,321 | €2,596 | -€726 | -21.8% |
| Profit (loss) for the period before taxes | 9903 | €15,983 | €87,428 | +€71,445 | +447% |
| Income taxes | 67/77 | €4,789 | €19,831 | +€15,042 | +314% |
| Profit (loss) for the period | 9904 | €11,194 | €67,597 | +€56,403 | +504% |
| Profit (loss) for the period to be appropriated | 9905 | €11,194 | €67,597 | +€56,403 | +504% |
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 16 October 2026 via checked.be.