CHAMILY: 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.
CHAMILY
Largest movements
- Tangible fixed assets -€6,885
down €6,885 (-35.3%), from €19,531 to €12,646
of which Furniture and vehicles: -€6,567
- Receivables within one year +€6,203
up €6,203 (+35.0%), from €17,738 to €23,941
of which Trade receivables: +€5,911
- Cash +€1,758
new in 2025: €1,758
mainly Trade debts (+€11,079) and Net result for the year (+€8,003)
- Deferred charges and accrued income +€654
up €654 (+45.3%), from €1,444 to €2,098
- Trade debts +€11,079
up €11,079 (+91.3%), from €12,141 to €23,219
- Other debts -€10,188
no longer reported in 2025 (was €10,188)
- Profit (loss) carried forward +€8,003
up €8,003 (+43.2%), from -€18,512 to -€10,510
- Debts after one year -€6,848
down €6,848 (-79.8%), from €8,586 to €1,738
- Short-term financial debts -€479
down €479 (-10.3%), from €4,631 to €4,152
- Other operating charges +€17,967
up €17,967 (+1293.3%), from €1,389 to €19,356
- Gross operating margin +€9,837
up €9,837 (+37.8%), from €25,995 to €35,832
- Depreciation -€794
down €794 (-10.3%), from €7,679 to €6,885
- Financial charges -€484
down €484 (-23.2%), from €2,085 to €1,601
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 | €40,627 | €42,357 | +€1,730 | +4.3% |
| Fixed assets | 21/28 | €19,857 | €12,972 | -€6,885 | -34.7% |
| Tangible fixed assets | 22/27 | €19,531 | €12,646 | -€6,885 | -35.3% |
| Land and buildings | 22 | €3,541 | €3,429 | -€112 | -3.2% |
| Plant, machinery and equipment | 23 | €1,236 | €1,030 | -€206 | -16.7% |
| Furniture and vehicles | 24 | €14,754 | €8,187 | -€6,567 | -44.5% |
| Financial fixed assets | 28 | €326 | €326 | = | 0.0% |
| Current assets | 29/58 | €20,770 | €29,385 | +€8,615 | +41.5% |
| Stocks and contracts in progress | 3 | €1,588 | €1,588 | = | 0.0% |
| Stocks | 30/36 | €1,588 | €1,588 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €17,738 | €23,941 | +€6,203 | +35.0% |
| Trade receivables | 40 | €15,513 | €21,423 | +€5,911 | +38.1% |
| Other amounts receivable | 41 | €2,225 | €2,518 | +€292 | +13.1% |
| Cash at bank and in hand | 54/58 | - | €1,758 | +€1,758 | |
| Deferred charges and accrued income | 490/1 | €1,444 | €2,098 | +€654 | +45.3% |
| Total equity and liabilities | 10/49 | €40,627 | €42,357 | +€1,730 | +4.3% |
| Equity | 10/15 | -€1,602 | €6,400 | +€8,003 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €10,710 | €10,710 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €8,850 | €8,850 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,512 | -€10,510 | +€8,003 | +43.2% |
| Amounts payable | 17/49 | €42,229 | €35,957 | -€6,273 | -14.9% |
| Amounts payable after more than one year | 17 | €8,586 | €1,738 | -€6,848 | -79.8% |
| Financial debts | 170/4 | €8,586 | €1,738 | -€6,848 | -79.8% |
| Amounts payable within one year | 42/48 | €33,644 | €34,219 | +€575 | +1.7% |
| Current portion of amounts payable after more than one year | 42 | €6,684 | €6,848 | +€164 | +2.5% |
| Financial debts | 43 | €4,631 | €4,152 | -€479 | -10.3% |
| Credit institutions | 430/8 | €4,631 | €4,152 | -€479 | -10.3% |
| Trade debts | 44 | €12,141 | €23,219 | +€11,079 | +91.3% |
| Suppliers | 440/4 | €12,141 | €23,219 | +€11,079 | +91.3% |
| Other amounts payable | 47/48 | €10,188 | - | -€10,188 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,679 | €6,885 | -€794 | -10.3% |
| Other operating charges | 640/8 | €1,389 | €19,356 | +€17,967 | +1293.3% |
| Gross operating margin | 9900 | €25,995 | €35,832 | +€9,837 | +37.8% |
| Operating profit (loss) | 9901 | €16,927 | €9,591 | -€7,336 | -43.3% |
| Financial income | 75/76B | €0 | €13 | +€13 | +18728.6% |
| Recurring financial income | 75 | €0 | €13 | +€13 | +18728.6% |
| Financial charges | 65/66B | €2,085 | €1,601 | -€484 | -23.2% |
| Recurring financial charges | 65 | €2,085 | €1,601 | -€484 | -23.2% |
| Profit (loss) for the period before taxes | 9903 | €14,841 | €8,003 | -€6,839 | -46.1% |
| Profit (loss) for the period | 9904 | €14,841 | €8,003 | -€6,839 | -46.1% |
| Profit (loss) for the period to be appropriated | 9905 | €14,841 | €8,003 | -€6,839 | -46.1% |
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 10 October 2026 via checked.be.