CHAMBRANG: what changed
Two fiscal 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.
CHAMBRANG
Largest movements
- Tangible fixed assets +€74,026
up €74,026 (+319.9%), from €23,143 to €97,169
- Cash +€24,889
up €24,889 (+7.7%), from €324,546 to €349,436
mainly Debts after one year (+€62,315) and Net result for the year (+€61,587)
- Debts after one year +€62,315
up €62,315 (+980.1%), from €6,358 to €68,673
- Other debts +€43,620
up €43,620 (+15.1%), from €289,197 to €332,816
- Reserves -€19,369
down €19,369 (-67.3%), from €28,800 to €9,431
- Current portion of long-term debt +€8,301
up €8,301 (+54.7%), from €15,178 to €23,479
- Trade debts +€6,658
up €6,658 (+246.4%), from €2,702 to €9,359
- Staff costs +€14,056
up €14,056 (+31.6%), from €44,485 to €58,541
- Depreciation +€8,288
up €8,288 (+48.4%), from €17,136 to €25,424
- Taxes -€3,797
down €3,797 (-17.8%), from €21,353 to €17,556
- Other operating charges +€3,180
up €3,180 (+144.9%), from €2,195 to €5,375
- Gross operating margin +€2,075
up €2,075 (+1.3%), from €165,295 to €167,370
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.
Cash bridge derived
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 | €380,290 | €482,986 | +€102,696 | +27.0% |
| Fixed assets | 21/28 | €23,143 | €97,169 | +€74,026 | +319.9% |
| Tangible fixed assets | 22/27 | €23,143 | €97,169 | +€74,026 | +319.9% |
| Furniture and vehicles | 24 | €23,143 | €97,169 | +€74,026 | +319.9% |
| Current assets | 29/58 | €357,147 | €385,817 | +€28,670 | +8.0% |
| Amounts receivable within one year | 40/41 | €29,488 | €31,253 | +€1,765 | +6.0% |
| Trade receivables | 40 | €29,184 | €28,719 | -€465 | -1.6% |
| Other amounts receivable | 41 | €304 | €2,534 | +€2,230 | +732.9% |
| Cash at bank and in hand | 54/58 | €324,546 | €349,436 | +€24,889 | +7.7% |
| Deferred charges and accrued income | 490/1 | €3,113 | €5,129 | +€2,016 | +64.8% |
| Total equity and liabilities | 10/49 | €380,290 | €482,986 | +€102,696 | +27.0% |
| Equity | 10/15 | €47,460 | €28,091 | -€19,369 | -40.8% |
| Contributions | 10/11 | €18,660 | €18,660 | = | 0.0% |
| Reserves | 13 | €28,800 | €9,431 | -€19,369 | -67.3% |
| Distributable reserves | 133 | €28,800 | €9,431 | -€19,369 | -67.3% |
| Amounts payable | 17/49 | €332,830 | €454,895 | +€122,065 | +36.7% |
| Amounts payable after more than one year | 17 | €6,358 | €68,673 | +€62,315 | +980.1% |
| Financial debts | 170/4 | €6,358 | €68,673 | +€62,315 | +980.1% |
| Amounts payable within one year | 42/48 | €326,172 | €385,922 | +€59,750 | +18.3% |
| Current portion of amounts payable after more than one year | 42 | €15,178 | €23,479 | +€8,301 | +54.7% |
| Trade debts | 44 | €2,702 | €9,359 | +€6,658 | +246.4% |
| Suppliers | 440/4 | €2,702 | €9,359 | +€6,658 | +246.4% |
| Taxes, remuneration and social security | 45 | €19,095 | €20,267 | +€1,172 | +6.1% |
| Taxes | 450/3 | €15,031 | €16,509 | +€1,478 | +9.8% |
| Remuneration and social security | 454/9 | €4,064 | €3,758 | -€307 | -7.5% |
| Other amounts payable | 47/48 | €289,197 | €332,816 | +€43,620 | +15.1% |
| Accrued charges and deferred income | 492/3 | €300 | €300 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €44,485 | €58,541 | +€14,056 | +31.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,136 | €25,424 | +€8,288 | +48.4% |
| Other operating charges | 640/8 | €2,195 | €5,375 | +€3,180 | +144.9% |
| Gross operating margin | 9900 | €165,295 | €167,370 | +€2,075 | +1.3% |
| Operating profit (loss) | 9901 | €101,480 | €78,031 | -€23,448 | -23.1% |
| Financial income | 75/76B | €374 | €1,900 | +€1,526 | +408.0% |
| Recurring financial income | 75 | €374 | €1,900 | +€1,526 | +408.0% |
| Financial charges | 65/66B | €332 | €789 | +€456 | +137.3% |
| Recurring financial charges | 65 | €332 | €789 | +€456 | +137.3% |
| Profit (loss) for the period before taxes | 9903 | €101,521 | €79,143 | -€22,378 | -22.0% |
| Income taxes | 67/77 | €21,353 | €17,556 | -€3,797 | -17.8% |
| Profit (loss) for the period | 9904 | €80,168 | €61,587 | -€18,581 | -23.2% |
| Profit (loss) for the period to be appropriated | 9905 | €80,168 | €61,587 | -€18,581 | -23.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.