CHAMS TRAD: 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 TRAD
Largest movements
- Cash +€36,021
up €36,021 (+81.3%), from €44,332 to €80,353
mainly Contributions, distributions and other (+€23,182) and Receivables within one year (+€23,092)
- Receivables within one year -€23,092
down €23,092 (-64.3%), from €35,897 to €12,804
- Stocks and contracts +€1,851
new in 2024: €1,851
- Profit (loss) carried forward +€24,597
up €24,597, from -€22,089 to €2,507
- Trade debts -€19,099
down €19,099 (-42.1%), from €45,392 to €26,293
- Other debts +€16,303
up €16,303 (+85.0%), from €19,177 to €35,480
- Tax, wage and social debts -€7,636
down €7,636 (-31.3%), from €24,398 to €16,762
of which Taxes: -€5,373
- Staff costs -€33,577
down €33,577 (-55.2%), from €60,813 to €27,236
- Gross operating margin +€4,975
up €4,975 (+16.8%), from €29,612 to €34,587
- Taxes -€2,517
down €2,517 (-58.4%), from €4,308 to €1,791
- Financial charges +€529
up €529 (+194%), from €273 to €802
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.
Derived cash bridge
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 | €83,664 | €97,829 | +€14,165 | +16.9% |
| Fixed assets | 21/28 | €969 | €758 | -€211 | -21.8% |
| Tangible fixed assets | 22/27 | €629 | €418 | -€211 | -33.6% |
| Furniture and vehicles | 24 | €629 | €418 | -€211 | -33.6% |
| Financial fixed assets | 28 | €340 | €340 | = | 0.0% |
| Current assets | 29/58 | €82,695 | €97,071 | +€14,376 | +17.4% |
| Stocks and contracts in progress | 3 | - | €1,851 | +€1,851 | |
| Stocks | 30/36 | - | €1,851 | +€1,851 | |
| Amounts receivable within one year | 40/41 | €35,897 | €12,804 | -€23,092 | -64.3% |
| Trade receivables | 40 | €35,897 | €12,804 | -€23,092 | -64.3% |
| Cash at bank and in hand | 54/58 | €44,332 | €80,353 | +€36,021 | +81.3% |
| Deferred charges and accrued income | 490/1 | €2,467 | €2,064 | -€403 | -16.3% |
| Total equity and liabilities | 10/49 | €83,664 | €97,829 | +€14,165 | +16.9% |
| Equity | 10/15 | -€5,303 | €19,294 | +€24,597 | |
| Contributions | 10/11 | €16,786 | €16,786 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,089 | €2,507 | +€24,597 | |
| Amounts payable | 17/49 | €88,967 | €78,535 | -€10,432 | -11.7% |
| Amounts payable within one year | 42/48 | €88,967 | €78,535 | -€10,432 | -11.7% |
| Trade debts | 44 | €45,392 | €26,293 | -€19,099 | -42.1% |
| Suppliers | 440/4 | €45,392 | €26,293 | -€19,099 | -42.1% |
| Taxes, remuneration and social security | 45 | €24,398 | €16,762 | -€7,636 | -31.3% |
| Taxes | 450/3 | €21,312 | €15,939 | -€5,373 | -25.2% |
| Remuneration and social security | 454/9 | €3,087 | €823 | -€2,263 | -73.3% |
| Other amounts payable | 47/48 | €19,177 | €35,480 | +€16,303 | +85.0% |
| Remuneration, social security and pensions | 62 | €60,813 | €27,236 | -€33,577 | -55.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €211 | €211 | = | 0.0% |
| Other operating charges | 640/8 | €340 | €352 | +€11 | +3.4% |
| Non-recurring operating charges | 66A | €4,491 | €2,780 | -€1,711 | -38.1% |
| Gross operating margin | 9900 | €29,612 | €34,587 | +€4,975 | +16.8% |
| Operating profit (loss) | 9901 | -€36,243 | €4,008 | +€40,251 | |
| Financial income | 75/76B | €17 | - | -€17 | |
| Recurring financial income | 75 | €17 | - | -€17 | |
| Financial charges | 65/66B | €273 | €802 | +€529 | +194% |
| Recurring financial charges | 65 | €273 | €802 | +€529 | +194% |
| Profit (loss) for the period before taxes | 9903 | -€36,499 | €3,206 | +€39,705 | |
| Income taxes | 67/77 | €4,308 | €1,791 | -€2,517 | -58.4% |
| Profit (loss) for the period | 9904 | -€40,807 | €1,415 | +€42,222 | |
| Profit (loss) for the period to be appropriated | 9905 | -€40,807 | €1,415 | +€42,222 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.