CHAMONT: 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.
CHAMONT
Largest movements
- Tangible fixed assets -€44,822
down €44,822 (-14.6%), from €306,828 to €262,006
of which Land and buildings: -€44,273
- Financial fixed assets -€39,140
down €39,140 (-23.5%), from €166,392 to €127,251
- Receivables within one year +€38,332
up €38,332 (+137.5%), from €27,873 to €66,205
of which Other amounts receivable: +€31,904
- Cash +€24,163
up €24,163 (+9.4%), from €256,816 to €280,979
mainly Other debts (+€136,250) and Depreciation (+€51,313)
- Profit (loss) carried forward -€147,311
down €147,311 (-55.1%), from €267,288 to €119,977
- Other debts +€136,250
up €136,250 (+2182.8%), from €6,242 to €142,492
- Other operating charges -€16,905
down €16,905 (-56.3%), from €30,033 to €13,127
- Depreciation +€5,791
up €5,791 (+12.7%), from €45,522 to €51,313
- Financial income -€2,864
down €2,864 (-21.3%), from €13,426 to €10,562
- Gross operating margin -€905
down €905 (-1.8%), from €49,208 to €48,302
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 | €762,462 | €744,444 | -€18,017 | -2.4% |
| Fixed assets | 21/28 | €473,220 | €389,257 | -€83,963 | -17.7% |
| Tangible fixed assets | 22/27 | €306,828 | €262,006 | -€44,822 | -14.6% |
| Land and buildings | 22 | €298,489 | €254,215 | -€44,273 | -14.8% |
| Furniture and vehicles | 24 | €7,929 | €7,790 | -€139 | -1.8% |
| Assets under construction and advance payments | 27 | €410 | - | -€410 | |
| Financial fixed assets | 28 | €166,392 | €127,251 | -€39,140 | -23.5% |
| Current assets | 29/58 | €289,242 | €355,187 | +€65,945 | +22.8% |
| Amounts receivable within one year | 40/41 | €27,873 | €66,205 | +€38,332 | +137.5% |
| Trade receivables | 40 | - | €6,428 | +€6,428 | |
| Other amounts receivable | 41 | €27,873 | €59,777 | +€31,904 | +114.5% |
| Cash at bank and in hand | 54/58 | €256,816 | €280,979 | +€24,163 | +9.4% |
| Deferred charges and accrued income | 490/1 | €4,553 | €8,003 | +€3,450 | +75.8% |
| Total equity and liabilities | 10/49 | €762,462 | €744,444 | -€18,017 | -2.4% |
| Equity | 10/15 | €738,324 | €588,544 | -€149,781 | -20.3% |
| Contributions | 10/11 | €125,203 | €125,203 | = | 0.0% |
| Capital | 10 | €125,203 | €125,203 | = | 0.0% |
| Issued capital | 100 | €125,203 | €125,203 | = | 0.0% |
| Reserves | 13 | €327,374 | €327,374 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,520 | €12,520 | = | 0.0% |
| Legal reserve | 130 | €12,520 | €12,520 | = | 0.0% |
| Distributable reserves | 133 | €314,854 | €314,854 | = | 0.0% |
| Profit (loss) carried forward | 14 | €267,288 | €119,977 | -€147,311 | -55.1% |
| Investment grants | 15 | €18,460 | €15,990 | -€2,470 | -13.4% |
| Provisions and deferred taxes | 16 | €9,940 | €8,610 | -€1,330 | -13.4% |
| Deferred taxes | 168 | €9,940 | €8,610 | -€1,330 | -13.4% |
| Amounts payable | 17/49 | €14,197 | €147,290 | +€133,093 | +937.5% |
| Amounts payable within one year | 42/48 | €14,197 | €147,290 | +€133,093 | +937.5% |
| Trade debts | 44 | €7,955 | €4,799 | -€3,157 | -39.7% |
| Suppliers | 440/4 | €7,955 | €4,799 | -€3,157 | -39.7% |
| Other amounts payable | 47/48 | €6,242 | €142,492 | +€136,250 | +2182.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,522 | €51,313 | +€5,791 | +12.7% |
| Other operating charges | 640/8 | €30,033 | €13,127 | -€16,905 | -56.3% |
| Gross operating margin | 9900 | €49,208 | €48,302 | -€905 | -1.8% |
| Operating profit (loss) | 9901 | -€26,347 | -€16,138 | +€10,210 | +38.8% |
| Financial income | 75/76B | €13,426 | €10,562 | -€2,864 | -21.3% |
| Recurring financial income | 75 | €13,426 | €10,562 | -€2,864 | -21.3% |
| Financial charges | 65/66B | €515 | €350 | -€165 | -32.0% |
| Recurring financial charges | 65 | €515 | €350 | -€165 | -32.0% |
| Profit (loss) for the period before taxes | 9903 | -€13,436 | -€5,926 | +€7,510 | +55.9% |
| Transfer from deferred taxes | 780 | €1,330 | €1,330 | = | 0.0% |
| Income taxes | 67/77 | €1,029 | €999 | -€29 | -2.8% |
| Profit (loss) for the period | 9904 | -€13,135 | -€5,595 | +€7,540 | +57.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,135 | -€5,595 | +€7,540 | +57.4% |
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 30 September 2026 via checked.be.