CHAMIVA: 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.
CHAMIVA
Largest movements
- Tangible fixed assets -€6,849
down €6,849 (-35.0%), from €19,572 to €12,723
- Receivables within one year +€2,903
up €2,903 (+16.3%), from €17,855 to €20,758
of which Other amounts receivable: +€3,703
- Deferred charges and accrued income -€853
down €853 (-28.8%), from €2,964 to €2,111
- Short-term financial debts +€7,479
up €7,479 (+223%), from €3,349 to €10,828
- Other debts -€6,000
down €6,000 (-26.1%), from €23,000 to €17,000
- Profit (loss) carried forward -€5,669
down €5,669 (-46.5%), from €12,192 to €6,523
- Trade debts -€902
down €902 (-65.8%), from €1,369 to €468
- Gross operating margin -€6,652
down €6,652 (-71.4%), from €9,322 to €2,670
- Taxes -€272
down €272 (-65.9%), from €413 to €141
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €50,842 | €46,086 | -€4,756 | -9.4% |
| Fixed assets | 21/28 | €19,572 | €12,723 | -€6,849 | -35.0% |
| Tangible fixed assets | 22/27 | €19,572 | €12,723 | -€6,849 | -35.0% |
| Furniture and vehicles | 24 | €19,572 | €12,723 | -€6,849 | -35.0% |
| Current assets | 29/58 | €31,271 | €33,364 | +€2,093 | +6.7% |
| Stocks and contracts in progress | 3 | €10,452 | €10,495 | +€43 | +0.4% |
| Stocks | 30/36 | €10,452 | €10,495 | +€43 | +0.4% |
| Amounts receivable within one year | 40/41 | €17,855 | €20,758 | +€2,903 | +16.3% |
| Trade receivables | 40 | €17,459 | €16,658 | -€800 | -4.6% |
| Other amounts receivable | 41 | €396 | €4,099 | +€3,703 | +934% |
| Deferred charges and accrued income | 490/1 | €2,964 | €2,111 | -€853 | -28.8% |
| Total equity and liabilities | 10/49 | €50,842 | €46,086 | -€4,756 | -9.4% |
| Equity | 10/15 | €20,302 | €14,633 | -€5,669 | -27.9% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,192 | €6,523 | -€5,669 | -46.5% |
| Amounts payable | 17/49 | €30,540 | €31,453 | +€913 | +3.0% |
| Amounts payable within one year | 42/48 | €30,540 | €31,453 | +€913 | +3.0% |
| Financial debts | 43 | €3,349 | €10,828 | +€7,479 | +223% |
| Credit institutions | 430/8 | €3,349 | €10,828 | +€7,479 | +223% |
| Trade debts | 44 | €1,369 | €468 | -€902 | -65.8% |
| Suppliers | 440/4 | €1,369 | €468 | -€902 | -65.8% |
| Taxes, remuneration and social security | 45 | €2,822 | €3,157 | +€335 | +11.9% |
| Taxes | 450/3 | €2,822 | €3,157 | +€335 | +11.9% |
| Other amounts payable | 47/48 | €23,000 | €17,000 | -€6,000 | -26.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,849 | €6,849 | = | 0.0% |
| Other operating charges | 640/8 | €272 | €187 | -€85 | -31.1% |
| Gross operating margin | 9900 | €9,322 | €2,670 | -€6,652 | -71.4% |
| Operating profit (loss) | 9901 | €2,201 | -€4,366 | -€6,568 | |
| Financial charges | 65/66B | €1,136 | €1,162 | +€26 | +2.3% |
| Recurring financial charges | 65 | €1,136 | €1,162 | +€26 | +2.3% |
| Profit (loss) for the period before taxes | 9903 | €1,066 | -€5,528 | -€6,594 | |
| Income taxes | 67/77 | €413 | €141 | -€272 | -65.9% |
| Profit (loss) for the period | 9904 | €653 | -€5,669 | -€6,321 | |
| Profit (loss) for the period to be appropriated | 9905 | €653 | -€5,669 | -€6,321 |
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 18 October 2026 via checked.be.