CHAMOISETTE: 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.
CHAMOISETTE
Largest movements
- Tangible fixed assets -€2,036
no longer reported in 2025 (was €2,036)
- Receivables within one year -€1,528
down €1,528 (-70.1%), from €2,179 to €651
of which Trade receivables: -€2,008
- Cash +€1,311
up €1,311 (+4.5%), from €28,987 to €30,298
mainly Other debts (+€4,147) and Depreciation (+€2,036)
- Deferred charges and accrued income +€348
up €348 (+79.2%), from €440 to €788
- Other debts +€4,147
up €4,147 (+14.9%), from €27,758 to €31,905
- Profit (loss) carried forward -€3,949
down €3,949 (-52.9%), from -€7,460 to -€11,409
- Current portion of long-term debt -€1,805
no longer reported in 2025 (was €1,805)
- Gross operating margin -€3,172
down €3,172, from €1,269 to -€1,903
- Depreciation -€1,108
down €1,108 (-35.2%), from €3,144 to €2,036
- Financial income +€88
up €88 (+105.9%), from €83 to €171
- Financial charges -€64
down €64 (-26.0%), from €246 to €182
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 | €33,643 | €31,738 | -€1,905 | -5.7% |
| Fixed assets | 21/28 | €2,036 | - | -€2,036 | |
| Tangible fixed assets | 22/27 | €2,036 | - | -€2,036 | |
| Furniture and vehicles | 24 | €2,036 | - | -€2,036 | |
| Current assets | 29/58 | €31,606 | €31,738 | +€131 | +0.4% |
| Amounts receivable within one year | 40/41 | €2,179 | €651 | -€1,528 | -70.1% |
| Trade receivables | 40 | €2,008 | €0 | -€2,008 | -100.0% |
| Other amounts receivable | 41 | €171 | €651 | +€480 | +281.3% |
| Cash at bank and in hand | 54/58 | €28,987 | €30,298 | +€1,311 | +4.5% |
| Deferred charges and accrued income | 490/1 | €440 | €788 | +€348 | +79.2% |
| Total equity and liabilities | 10/49 | €33,643 | €31,738 | -€1,905 | -5.7% |
| Equity | 10/15 | €3,504 | -€445 | -€3,949 | |
| Contributions | 10/11 | €9,105 | €9,105 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,460 | -€11,409 | -€3,949 | -52.9% |
| Amounts payable | 17/49 | €30,138 | €32,183 | +€2,045 | +6.8% |
| Amounts payable within one year | 42/48 | €30,138 | €32,183 | +€2,045 | +6.8% |
| Current portion of amounts payable after more than one year | 42 | €1,805 | - | -€1,805 | |
| Trade debts | 44 | €575 | €249 | -€326 | -56.8% |
| Suppliers | 440/4 | €575 | €249 | -€326 | -56.8% |
| Taxes, remuneration and social security | 45 | - | €29 | +€29 | |
| Taxes | 450/3 | - | €29 | +€29 | |
| Other amounts payable | 47/48 | €27,758 | €31,905 | +€4,147 | +14.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,144 | €2,036 | -€1,108 | -35.2% |
| Gross operating margin | 9900 | €1,269 | -€1,903 | -€3,172 | |
| Operating profit (loss) | 9901 | -€1,875 | -€3,939 | -€2,063 | -110.0% |
| Financial income | 75/76B | €83 | €171 | +€88 | +105.9% |
| Recurring financial income | 75 | €83 | €171 | +€88 | +105.9% |
| Financial charges | 65/66B | €246 | €182 | -€64 | -26.0% |
| Recurring financial charges | 65 | €246 | €182 | -€64 | -26.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,038 | -€3,949 | -€1,912 | -93.8% |
| Profit (loss) for the period | 9904 | -€2,038 | -€3,949 | -€1,912 | -93.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,038 | -€3,949 | -€1,912 | -93.8% |
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 2 October 2026 via checked.be.