CHAMI: what changed
What changed
CHAMI
NACE 68.321, Property management for co-owned buildings (syndics)
filed annual accounts (NBB)
Net result for the year
€118,660
2024 · €170,614-€51,955
Equity
€2.3m
2024 · €2.2m+€118,660
Cash
€176,688
2024 · €120,693+€55,995
Balance sheet total
€6.2m
2024 · €5.9m+€362,166
Largest movements
Assets
- Tangible fixed assets +€534,604
up €534,604 (+11.7%), from €4.6m to €5.1m
of which Land and buildings: +€472,227
- Receivables within one year -€166,809
down €166,809 (-16.1%), from €1.0m to €869,490
of which Other amounts receivable: -€266,149
- Current investments -€100,733
down €100,733 (-100%), from €100,733 to €0
- Intangible fixed assets +€73,175
new in 2025: €73,175
Equity and liabilities
- Other debts +€240,352
up €240,352 (+8.3%), from €2.9m to €3.1m
- Reserves +€118,660
up €118,660 (+8.5%), from €1.4m to €1.5m
of which Distributable reserves: +€118,660
Income statement
- Depreciation +€76,411
up €76,411 (+47.9%), from €159,576 to €235,987
- Taxes -€17,159
down €17,159 (-30.2%), from €56,874 to €39,715
- Gross operating margin +€16,850
up €16,850 (+3.4%), from €492,395 to €509,245
- Other operating charges +€11,718
up €11,718 (+50.1%), from €23,389 to €35,107
- Financial charges -€5,820
down €5,820 (-6.7%), from €87,171 to €81,351
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€170,614
Gross operating margin
+€16,850
Depreciation
-€76,411
Other operating charges
-€11,718
Financial income
-€3,654
Financial charges
+€5,820
Taxes
+€17,159
Result 2025
€118,660
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€764,353
Investment
-€708,358
Financing
€0
Cash 2024
€120,693
From operations (derived)
+€764,353
Net result for the year
+€118,660
Depreciation
+€235,987
Receivables within one year
+€166,809
Smaller working-capital items
-€350
Tax, wage and social debts
+€2,896
Other debts
+€240,352
Investment (derived)
-€708,358
Investment in fixed assets (net)
-€809,091
Current investments
+€100,733
Cash 2025
€176,688
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,880,270 | €6,242,436 | +€362,166 | +6.2% |
| Fixed assets | 21/28 | €4,622,544 | €5,195,649 | +€573,105 | +12.4% |
| Intangible fixed assets | 21 | - | €73,175 | +€73,175 | |
| Tangible fixed assets | 22/27 | €4,586,870 | €5,121,474 | +€534,604 | +11.7% |
| Land and buildings | 22 | €3,498,239 | €3,970,467 | +€472,227 | +13.5% |
| Plant, machinery and equipment | 23 | €0 | €62,377 | +€62,377 | |
| Other tangible fixed assets | 26 | €1,088,630 | €1,088,630 | = | 0.0% |
| Financial fixed assets | 28 | €35,674 | €1,000 | -€34,674 | -97.2% |
| Current assets | 29/58 | €1,257,726 | €1,046,787 | -€210,938 | -16.8% |
| Amounts receivable within one year | 40/41 | €1,036,300 | €869,490 | -€166,809 | -16.1% |
| Trade receivables | 40 | €127,738 | €227,078 | +€99,340 | +77.8% |
| Other amounts receivable | 41 | €908,561 | €642,412 | -€266,149 | -29.3% |
| Current investments | 50/53 | €100,733 | €0 | -€100,733 | -100% |
| Cash at bank and in hand | 54/58 | €120,693 | €176,688 | +€55,995 | +46.4% |
| Deferred charges and accrued income | 490/1 | - | €609 | +€609 | |
| Total equity and liabilities | 10/49 | €5,880,270 | €6,242,436 | +€362,166 | +6.2% |
| Equity | 10/15 | €2,163,815 | €2,282,475 | +€118,660 | +5.5% |
| Contributions | 10/11 | €772,119 | €772,119 | = | 0.0% |
| Reserves | 13 | €1,389,747 | €1,508,407 | +€118,660 | +8.5% |
| Tax-exempt reserves | 132 | €3,825 | €3,825 | = | 0.0% |
| Distributable reserves | 133 | €1,385,923 | €1,504,583 | +€118,660 | +8.6% |
| Investment grants | 15 | €1,949 | €1,949 | = | 0.0% |
| Amounts payable | 17/49 | €3,716,455 | €3,959,961 | +€243,507 | +6.6% |
| Amounts payable after more than one year | 17 | €782,000 | €782,000 | = | 0.0% |
| Other amounts payable | 178/9 | €782,000 | €782,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €2,934,455 | €3,177,961 | +€243,507 | +8.3% |
| Trade debts | 44 | €3,599 | €3,858 | +€259 | +7.2% |
| Suppliers | 440/4 | €3,599 | €3,858 | +€259 | +7.2% |
| Taxes, remuneration and social security | 45 | €31,214 | €34,110 | +€2,896 | +9.3% |
| Taxes | 450/3 | €31,214 | €34,110 | +€2,896 | +9.3% |
| Other amounts payable | 47/48 | €2,899,642 | €3,139,994 | +€240,352 | +8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €159,576 | €235,987 | +€76,411 | +47.9% |
| Other operating charges | 640/8 | €23,389 | €35,107 | +€11,718 | +50.1% |
| Gross operating margin | 9900 | €492,395 | €509,245 | +€16,850 | +3.4% |
| Operating profit (loss) | 9901 | €309,430 | €238,151 | -€71,279 | -23.0% |
| Financial income | 75/76B | €5,230 | €1,575 | -€3,654 | -69.9% |
| Recurring financial income | 75 | €5,230 | €1,575 | -€3,654 | -69.9% |
| Financial charges | 65/66B | €87,171 | €81,351 | -€5,820 | -6.7% |
| Recurring financial charges | 65 | €87,171 | €81,351 | -€5,820 | -6.7% |
| Profit (loss) for the period before taxes | 9903 | €227,488 | €158,375 | -€69,113 | -30.4% |
| Income taxes | 67/77 | €56,874 | €39,715 | -€17,159 | -30.2% |
| Profit (loss) for the period | 9904 | €170,614 | €118,660 | -€51,955 | -30.5% |
| Profit (loss) for the period to be appropriated | 9905 | €170,614 | €118,660 | -€51,955 | -30.5% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.