CHAMBRE NOIRE: 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.
CHAMBRE NOIRE
Largest movements
- Cash +€23,862
up €23,862 (+497%), from €4,802 to €28,664
mainly Receivables within one year (+€16,108) and Tax, wage and social debts (+€4,738)
- Receivables within one year -€16,108
down €16,108 (-53.9%), from €29,886 to €13,777
of which Trade receivables: -€20,739
- Tangible fixed assets -€1,331
down €1,331 (-22.7%), from €5,870 to €4,539
of which Furniture and vehicles: -€1,638
- Tax, wage and social debts +€4,738
up €4,738 (+186%), from €2,549 to €7,286
of which Taxes: +€4,656
- Profit (loss) carried forward +€2,797
up €2,797 (+14.1%), from €19,774 to €22,571
- Current portion of long-term debt -€1,854
no longer reported in 2025 (was €1,854)
- Trade debts +€545
up €545 (+60.5%), from €900 to €1,445
- Write-downs +€2,000
new in 2025: €2,000
- Taxes +€1,106
up €1,106 (+2,126%), from €52 to €1,158
- Gross operating margin -€982
down €982 (-8.6%), from €11,461 to €10,479
- Depreciation +€851
up €851 (+29.2%), from €2,917 to €3,768
- Financial charges -€604
down €604 (-62.8%), from €962 to €358
of which Non-recurring financial charges: -€781
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 | €40,755 | €46,981 | +€6,226 | +15.3% |
| Formation expenses | 20 | €98 | - | -€98 | |
| Fixed assets | 21/28 | €5,870 | €4,539 | -€1,331 | -22.7% |
| Tangible fixed assets | 22/27 | €5,870 | €4,539 | -€1,331 | -22.7% |
| Plant, machinery and equipment | 23 | - | €307 | +€307 | |
| Furniture and vehicles | 24 | €5,870 | €4,232 | -€1,638 | -27.9% |
| Current assets | 29/58 | €34,787 | €42,442 | +€7,655 | +22.0% |
| Amounts receivable within one year | 40/41 | €29,886 | €13,777 | -€16,108 | -53.9% |
| Trade receivables | 40 | €21,435 | €696 | -€20,739 | -96.8% |
| Other amounts receivable | 41 | €8,451 | €13,081 | +€4,630 | +54.8% |
| Cash at bank and in hand | 54/58 | €4,802 | €28,664 | +€23,862 | +497% |
| Deferred charges and accrued income | 490/1 | €99 | - | -€99 | |
| Total equity and liabilities | 10/49 | €40,755 | €46,981 | +€6,226 | +15.3% |
| Equity | 10/15 | €35,452 | €38,249 | +€2,797 | +7.9% |
| Contributions | 10/11 | €10,500 | €10,500 | = | 0.0% |
| Reserves | 13 | €5,179 | €5,179 | = | 0.0% |
| Distributable reserves | 133 | €5,179 | €5,179 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,774 | €22,571 | +€2,797 | +14.1% |
| Amounts payable | 17/49 | €5,303 | €8,731 | +€3,429 | +64.7% |
| Amounts payable within one year | 42/48 | €5,303 | €8,731 | +€3,429 | +64.7% |
| Current portion of amounts payable after more than one year | 42 | €1,854 | - | -€1,854 | |
| Trade debts | 44 | €900 | €1,445 | +€545 | +60.5% |
| Suppliers | 440/4 | €900 | €1,445 | +€545 | +60.5% |
| Taxes, remuneration and social security | 45 | €2,549 | €7,286 | +€4,738 | +186% |
| Taxes | 450/3 | €2,549 | €7,205 | +€4,656 | +183% |
| Remuneration and social security | 454/9 | - | €81 | +€81 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,917 | €3,768 | +€851 | +29.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,000 | +€2,000 | |
| Other operating charges | 640/8 | €800 | €400 | -€400 | -50.0% |
| Gross operating margin | 9900 | €11,461 | €10,479 | -€982 | -8.6% |
| Operating profit (loss) | 9901 | €7,744 | €4,310 | -€3,433 | -44.3% |
| Financial income | 75/76B | €5 | €3 | -€2 | -33.7% |
| Recurring financial income | 75 | €5 | €3 | -€2 | -33.7% |
| Financial charges | 65/66B | €962 | €358 | -€604 | -62.8% |
| Recurring financial charges | 65 | €181 | €358 | +€177 | +97.4% |
| Non-recurring financial charges | 66B | €781 | - | -€781 | |
| Profit (loss) for the period before taxes | 9903 | €6,787 | €3,955 | -€2,831 | -41.7% |
| Income taxes | 67/77 | €52 | €1,158 | +€1,106 | +2,126% |
| Profit (loss) for the period | 9904 | €6,735 | €2,797 | -€3,938 | -58.5% |
| Profit (loss) for the period to be appropriated | 9905 | €6,735 | €2,797 | -€3,938 | -58.5% |
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 21 October 2026 via checked.be.