CHAMOO: 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.
CHAMOO
Largest movements
- Current investments -€180,000
down €180,000 (-100.0%), from €180,000 to €0
- Tangible fixed assets +€170,115
up €170,115 (+223.6%), from €76,094 to €246,209
of which Land and buildings: +€162,623
- Cash +€77,238
up €77,238 (+125.1%), from €61,731 to €138,969
mainly Current investments (+€180,000) and Net result for the year (+€63,612)
- Deferred charges and accrued income -€5,333
down €5,333 (-100.0%), from €5,333 to €0
- Trade debts +€30,509
up €30,509 (+2004.8%), from €1,522 to €32,031
- Reserves +€24,577
up €24,577 (+11.0%), from €223,981 to €248,558
- Other debts +€7,191
up €7,191 (+9.2%), from €78,006 to €85,197
- Financial charges +€2,211
up €2,211 (+48.5%), from €4,563 to €6,774
- Financial income +€1,349
up €1,349 (+33.7%), from €4,005 to €5,353
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €340,350 | €403,037 | +€62,686 | +18.4% |
| Fixed assets | 21/28 | €76,094 | €246,209 | +€170,115 | +223.6% |
| Tangible fixed assets | 22/27 | €76,094 | €246,209 | +€170,115 | +223.6% |
| Land and buildings | 22 | €55,943 | €218,566 | +€162,623 | +290.7% |
| Furniture and vehicles | 24 | €140 | €0 | -€140 | -100.0% |
| Other tangible fixed assets | 26 | €20,010 | €27,643 | +€7,633 | +38.1% |
| Current assets | 29/58 | €264,257 | €156,828 | -€107,429 | -40.7% |
| Amounts receivable within one year | 40/41 | €17,193 | €17,859 | +€666 | +3.9% |
| Trade receivables | 40 | €17,002 | €17,668 | +€666 | +3.9% |
| Other amounts receivable | 41 | €191 | €191 | = | 0.0% |
| Current investments | 50/53 | €180,000 | €0 | -€180,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €61,731 | €138,969 | +€77,238 | +125.1% |
| Deferred charges and accrued income | 490/1 | €5,333 | €0 | -€5,333 | -100.0% |
| Total equity and liabilities | 10/49 | €340,350 | €403,037 | +€62,686 | +18.4% |
| Equity | 10/15 | €236,381 | €260,958 | +€24,577 | +10.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €223,981 | €248,558 | +€24,577 | +11.0% |
| Distributable reserves | 133 | €223,981 | €248,558 | +€24,577 | +11.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €103,969 | €142,079 | +€38,109 | +36.7% |
| Amounts payable within one year | 42/48 | €97,970 | €135,409 | +€37,439 | +38.2% |
| Trade debts | 44 | €1,522 | €32,031 | +€30,509 | +2004.8% |
| Suppliers | 440/4 | €1,522 | €32,031 | +€30,509 | +2004.8% |
| Taxes, remuneration and social security | 45 | €18,442 | €18,181 | -€261 | -1.4% |
| Taxes | 450/3 | €18,442 | €18,181 | -€261 | -1.4% |
| Other amounts payable | 47/48 | €78,006 | €85,197 | +€7,191 | +9.2% |
| Accrued charges and deferred income | 492/3 | €6,000 | €6,669 | +€670 | +11.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,242 | €3,671 | -€572 | -13.5% |
| Other operating charges | 640/8 | €1,377 | €1,510 | +€133 | +9.7% |
| Gross operating margin | 9900 | €96,338 | €95,428 | -€910 | -0.9% |
| Operating profit (loss) | 9901 | €90,719 | €90,247 | -€472 | -0.5% |
| Financial income | 75/76B | €4,005 | €5,353 | +€1,349 | +33.7% |
| Recurring financial income | 75 | €4,005 | €5,353 | +€1,349 | +33.7% |
| Financial charges | 65/66B | €4,563 | €6,774 | +€2,211 | +48.5% |
| Recurring financial charges | 65 | €4,563 | €6,774 | +€2,211 | +48.5% |
| Profit (loss) for the period before taxes | 9903 | €90,160 | €88,826 | -€1,334 | -1.5% |
| Income taxes | 67/77 | €25,417 | €25,214 | -€202 | -0.8% |
| Profit (loss) for the period | 9904 | €64,744 | €63,612 | -€1,132 | -1.7% |
| Profit (loss) for the period to be appropriated | 9905 | €64,744 | €63,612 | -€1,132 | -1.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.