CHAMEMIO: 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.
CHAMEMIO
Largest movements
- Cash +€94,201
up €94,201 (+29.6%), from €318,179 to €412,381
mainly Net result for the year (+€100,955) and Trade debts (+€2,722)
- Receivables within one year +€5,117
up €5,117 (+71.6%), from €7,144 to €12,261
of which Other amounts receivable: +€5,117
- Reserves +€100,955
up €100,955 (+39.6%), from €255,068 to €356,023
- Provisions -€37,974
down €37,974 (-97.2%), from €39,074 to €1,100
- Financial charges +€36,383
up €36,383 (+3,752%), from €970 to €37,353
- Taxes -€14,417
down €14,417 (-32.7%), from €44,156 to €29,739
- Gross operating margin -€8,164
down €8,164 (-4.6%), from €178,264 to €170,100
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 | €326,330 | €428,400 | +€102,070 | +31.3% |
| Fixed assets | 21/28 | €847 | €447 | -€400 | -47.3% |
| Tangible fixed assets | 22/27 | €847 | €447 | -€400 | -47.3% |
| Plant, machinery and equipment | 23 | €847 | €447 | -€400 | -47.3% |
| Current assets | 29/58 | €325,483 | €427,954 | +€102,470 | +31.5% |
| Amounts receivable within one year | 40/41 | €7,144 | €12,261 | +€5,117 | +71.6% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €7,144 | €12,261 | +€5,117 | +71.6% |
| Cash at bank and in hand | 54/58 | €318,179 | €412,381 | +€94,201 | +29.6% |
| Deferred charges and accrued income | 490/1 | €160 | €3,312 | +€3,152 | +1,970% |
| Total equity and liabilities | 10/49 | €326,330 | €428,400 | +€102,070 | +31.3% |
| Equity | 10/15 | €267,568 | €368,523 | +€100,955 | +37.7% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €255,068 | €356,023 | +€100,955 | +39.6% |
| Distributable reserves | 133 | €255,068 | €356,023 | +€100,955 | +39.6% |
| Provisions and deferred taxes | 16 | €39,074 | €40,174 | +€1,100 | +2.8% |
| Provisions for liabilities and charges | 160/5 | €39,074 | €40,174 | +€1,100 | +2.8% |
| Other liabilities and charges | 164/5 | €39,074 | €40,174 | +€1,100 | +2.8% |
| Amounts payable | 17/49 | €19,688 | €19,703 | +€15 | +0.1% |
| Amounts payable within one year | 42/48 | €19,539 | €19,680 | +€141 | +0.7% |
| Trade debts | 44 | €521 | €3,243 | +€2,722 | +523% |
| Suppliers | 440/4 | €521 | €3,243 | +€2,722 | +523% |
| Taxes, remuneration and social security | 45 | €19,018 | €16,360 | -€2,659 | -14.0% |
| Taxes | 450/3 | €19,018 | €16,360 | -€2,659 | -14.0% |
| Other amounts payable | 47/48 | €0 | €78 | +€78 | |
| Accrued charges and deferred income | 492/3 | €149 | €23 | -€126 | -84.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €354 | €400 | +€46 | +13.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €39,074 | €1,100 | -€37,974 | -97.2% |
| Other operating charges | 640/8 | - | €562 | +€562 | |
| Gross operating margin | 9900 | €178,264 | €170,100 | -€8,164 | -4.6% |
| Operating profit (loss) | 9901 | €138,836 | €168,037 | +€29,201 | +21.0% |
| Financial income | 75/76B | €180 | €9 | -€171 | -95.0% |
| Recurring financial income | 75 | €180 | €9 | -€171 | -95.0% |
| Financial charges | 65/66B | €970 | €37,353 | +€36,383 | +3,752% |
| Recurring financial charges | 65 | €970 | €37,353 | +€36,383 | +3,752% |
| Profit (loss) for the period before taxes | 9903 | €138,046 | €130,694 | -€7,353 | -5.3% |
| Income taxes | 67/77 | €44,156 | €29,739 | -€14,417 | -32.7% |
| Profit (loss) for the period | 9904 | €93,890 | €100,955 | +€7,065 | +7.5% |
| Profit (loss) for the period to be appropriated | 9905 | €93,890 | €100,955 | +€7,065 | +7.5% |
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 16 October 2026 via checked.be.