Chamirel: what changed
Two fiscal 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.
Chamirel
Largest movements
- Cash +€23,584
up €23,584 (+18.0%), from €131,254 to €154,838
mainly Depreciation (+€15,985) and Net result for the year (+€6,398)
- Tangible fixed assets -€15,985
down €15,985 (-17.6%), from €91,002 to €75,017
- Reserves +€6,398
up €6,398 (+3.5%), from €183,764 to €190,162
- Gross operating margin +€3,738
up €3,738 (+15.4%), from €24,258 to €27,996
- Taxes +€991
up €991 (+49.7%), from €1,995 to €2,986
- Financial income -€590
down €590 (-40.1%), from €1,470 to €880
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 | €226,217 | €232,827 | +€6,610 | +2.9% |
| Fixed assets | 21/28 | €91,002 | €75,017 | -€15,985 | -17.6% |
| Tangible fixed assets | 22/27 | €91,002 | €75,017 | -€15,985 | -17.6% |
| Land and buildings | 22 | €91,002 | €75,017 | -€15,985 | -17.6% |
| Current assets | 29/58 | €135,215 | €157,809 | +€22,595 | +16.7% |
| Amounts receivable within one year | 40/41 | €3,836 | €2,949 | -€888 | -23.1% |
| Other amounts receivable | 41 | €3,836 | €2,949 | -€888 | -23.1% |
| Cash at bank and in hand | 54/58 | €131,254 | €154,838 | +€23,584 | +18.0% |
| Deferred charges and accrued income | 490/1 | €124 | €23 | -€101 | -81.5% |
| Total equity and liabilities | 10/49 | €226,217 | €232,827 | +€6,610 | +2.9% |
| Equity | 10/15 | €225,789 | €232,187 | +€6,398 | +2.8% |
| Contributions | 10/11 | €41,481 | €41,481 | = | 0.0% |
| Reserves | 13 | €183,764 | €190,162 | +€6,398 | +3.5% |
| Distributable reserves | 133 | €183,764 | €190,162 | +€6,398 | +3.5% |
| Profit (loss) carried forward | 14 | €544 | €544 | = | 0.0% |
| Amounts payable | 17/49 | €427 | €640 | +€212 | +49.7% |
| Amounts payable within one year | 42/48 | €427 | €640 | +€212 | +49.7% |
| Taxes, remuneration and social security | 45 | €427 | €640 | +€212 | +49.7% |
| Taxes | 450/3 | €427 | €640 | +€212 | +49.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,985 | €15,985 | = | 0.0% |
| Other operating charges | 640/8 | €3,360 | €3,464 | +€104 | +3.1% |
| Gross operating margin | 9900 | €24,258 | €27,996 | +€3,738 | +15.4% |
| Operating profit (loss) | 9901 | €4,914 | €8,548 | +€3,634 | +74.0% |
| Financial income | 75/76B | €1,470 | €880 | -€590 | -40.1% |
| Recurring financial income | 75 | €1,470 | €880 | -€590 | -40.1% |
| Financial charges | 65/66B | €114 | €45 | -€69 | -60.5% |
| Recurring financial charges | 65 | €114 | €45 | -€69 | -60.5% |
| Profit (loss) for the period before taxes | 9903 | €6,270 | €9,383 | +€3,114 | +49.7% |
| Income taxes | 67/77 | €1,995 | €2,986 | +€991 | +49.7% |
| Profit (loss) for the period | 9904 | €4,275 | €6,398 | +€2,123 | +49.7% |
| Profit (loss) for the period to be appropriated | 9905 | €4,275 | €6,398 | +€2,123 | +49.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.