CHAMIL COMPANY: 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.
CHAMIL COMPANY
Largest movements
- Cash -€16,312
down €16,312 (-80.8%), from €20,193 to €3,881
mainly Receivables after one year (-€14,416) and Receivables within one year (-€13,290)
- Receivables after one year +€14,416
up €14,416 (+63.4%), from €22,735 to €37,151
- Receivables within one year +€13,290
up €13,290 (+110%), from €12,056 to €25,347
of which Trade receivables: +€18,853
- Tangible fixed assets -€4,778
down €4,778 (-49.6%), from €9,636 to €4,858
of which Furniture and vehicles: -€4,560
- Profit (loss) carried forward +€8,137
up €8,137, from -€6,248 to €1,889
- Tax, wage and social debts +€3,891
up €3,891 (+30.7%), from €12,655 to €16,547
of which Taxes: +€9,437
- Trade debts -€3,212
down €3,212 (-13.6%), from €23,618 to €20,406
- Debts after one year -€2,200
down €2,200 (-78.7%), from €2,795 to €595
- Gross operating margin +€41,690
up €41,690 (+267%), from €15,635 to €57,325
- Staff costs +€27,927
up €27,927 (+316%), from €8,846 to €36,773
- Taxes +€3,133
new in 2025: €3,133
- Depreciation -€3,073
down €3,073 (-39.1%), from €7,851 to €4,778
- Other operating charges -€1,898
down €1,898 (-34.9%), from €5,444 to €3,545
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 | €64,620 | €71,237 | +€6,617 | +10.2% |
| Fixed assets | 21/28 | €9,636 | €4,858 | -€4,778 | -49.6% |
| Tangible fixed assets | 22/27 | €9,636 | €4,858 | -€4,778 | -49.6% |
| Plant, machinery and equipment | 23 | €831 | €613 | -€217 | -26.2% |
| Furniture and vehicles | 24 | €8,805 | €4,245 | -€4,560 | -51.8% |
| Current assets | 29/58 | €54,984 | €66,379 | +€11,394 | +20.7% |
| Amounts receivable after more than one year | 29 | €22,735 | €37,151 | +€14,416 | +63.4% |
| Other amounts receivable | 291 | €22,735 | €37,151 | +€14,416 | +63.4% |
| Amounts receivable within one year | 40/41 | €12,056 | €25,347 | +€13,290 | +110% |
| Trade receivables | 40 | €6,494 | €25,347 | +€18,853 | +290% |
| Other amounts receivable | 41 | €5,563 | - | -€5,563 | |
| Cash at bank and in hand | 54/58 | €20,193 | €3,881 | -€16,312 | -80.8% |
| Total equity and liabilities | 10/49 | €64,620 | €71,237 | +€6,617 | +10.2% |
| Equity | 10/15 | €23,352 | €31,489 | +€8,137 | +34.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €27,600 | €27,600 | = | 0.0% |
| Distributable reserves | 133 | €27,600 | €27,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,248 | €1,889 | +€8,137 | |
| Amounts payable | 17/49 | €41,268 | €39,748 | -€1,521 | -3.7% |
| Amounts payable after more than one year | 17 | €2,795 | €595 | -€2,200 | -78.7% |
| Financial debts | 170/4 | €2,795 | €595 | -€2,200 | -78.7% |
| Amounts payable within one year | 42/48 | €38,473 | €39,153 | +€680 | +1.8% |
| Current portion of amounts payable after more than one year | 42 | €2,200 | €2,200 | = | 0.0% |
| Trade debts | 44 | €23,618 | €20,406 | -€3,212 | -13.6% |
| Suppliers | 440/4 | €23,618 | €20,406 | -€3,212 | -13.6% |
| Taxes, remuneration and social security | 45 | €12,655 | €16,547 | +€3,891 | +30.7% |
| Taxes | 450/3 | €4,573 | €14,010 | +€9,437 | +206% |
| Remuneration and social security | 454/9 | €8,082 | €2,537 | -€5,545 | -68.6% |
| Remuneration, social security and pensions | 62 | €8,846 | €36,773 | +€27,927 | +316% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,851 | €4,778 | -€3,073 | -39.1% |
| Other operating charges | 640/8 | €5,444 | €3,545 | -€1,898 | -34.9% |
| Non-recurring operating charges | 66A | - | €13 | +€13 | |
| Gross operating margin | 9900 | €15,635 | €57,325 | +€41,690 | +267% |
| Operating profit (loss) | 9901 | -€6,506 | €12,215 | +€18,721 | |
| Financial income | 75/76B | €16 | €6 | -€10 | -60.9% |
| Recurring financial income | 75 | €16 | €6 | -€10 | -60.9% |
| Financial charges | 65/66B | €193 | €952 | +€758 | +393% |
| Recurring financial charges | 65 | €193 | €952 | +€758 | +393% |
| Profit (loss) for the period before taxes | 9903 | -€6,683 | €11,270 | +€17,953 | |
| Income taxes | 67/77 | - | €3,133 | +€3,133 | |
| Profit (loss) for the period | 9904 | -€6,683 | €8,137 | +€14,820 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,683 | €8,137 | +€14,820 |
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 29 October 2026 via checked.be.