CHAMS ADDOHA: 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.
CHAMS ADDOHA
Largest movements
- Receivables within one year -€5,684
down €5,684 (-98.6%), from €5,764 to €80
of which Trade receivables: -€5,764
- Cash +€808
new in 2025: €808
- Profit (loss) carried forward -€6,659
down €6,659, from €5,401 to -€1,258
- Trade debts +€2,146
new in 2025: €2,146
- Tax, wage and social debts -€363
no longer reported in 2025 (was €363)
- Gross operating margin +€590
up €590 (+38.5%), from -€1,533 to -€943
- Other operating charges -€64
down €64 (-16.8%), from €379 to €315
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,764 | €888 | -€4,876 | -84.6% |
| Current assets | 29/58 | €5,764 | €888 | -€4,876 | -84.6% |
| Amounts receivable within one year | 40/41 | €5,764 | €80 | -€5,684 | -98.6% |
| Trade receivables | 40 | €5,764 | - | -€5,764 | |
| Other amounts receivable | 41 | - | €80 | +€80 | |
| Cash at bank and in hand | 54/58 | - | €808 | +€808 | |
| Total equity and liabilities | 10/49 | €5,764 | €888 | -€4,876 | -84.6% |
| Equity | 10/15 | €5,401 | -€1,258 | -€6,659 | |
| Profit (loss) carried forward | 14 | €5,401 | -€1,258 | -€6,659 | |
| Amounts payable | 17/49 | €363 | €2,146 | +€1,783 | +491% |
| Amounts payable within one year | 42/48 | €363 | €2,146 | +€1,783 | +491% |
| Trade debts | 44 | - | €2,146 | +€2,146 | |
| Suppliers | 440/4 | - | €2,146 | +€2,146 | |
| Taxes, remuneration and social security | 45 | €363 | - | -€363 | |
| Taxes | 450/3 | €363 | - | -€363 | |
| Other operating charges | 640/8 | €379 | €315 | -€64 | -16.8% |
| Gross operating margin | 9900 | -€1,533 | -€943 | +€590 | +38.5% |
| Operating profit (loss) | 9901 | -€1,911 | -€1,258 | +€653 | +34.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,911 | -€1,258 | +€653 | +34.2% |
| Profit (loss) for the period | 9904 | -€1,911 | -€1,258 | +€653 | +34.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,911 | -€1,258 | +€653 | +34.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.