CHAMS TRADING: 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 TRADING
Largest movements
- Stocks and contracts +€3,500
up €3,500 (+63.6%), from €5,500 to €9,000
- Tangible fixed assets -€836
down €836 (-40.7%), from €2,054 to €1,218
- Receivables within one year -€463
down €463 (-80.0%), from €579 to €116
of which Trade receivables: -€579
- Trade debts -€15,481
down €15,481 (-79.0%), from €19,587 to €4,106
- Current portion of long-term debt +€11,281
new in 2025: €11,281
- Profit (loss) carried forward +€6,638
up €6,638 (+14.7%), from -€45,131 to -€38,492
- Other debts -€365
down €365 (-21.8%), from €1,677 to €1,312
- Gross operating margin +€7,972
up €7,972 (+556%), from €1,435 to €9,406
- Turnover +€5,581
up €5,581 (+6.0%), from €93,175 to €98,756
- Purchases and services -€2,390
down €2,390 (-2.6%), from €91,740 to €89,350
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.
Derived cash bridge
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 | €18,678 | €20,944 | +€2,266 | +12.1% |
| Fixed assets | 21/28 | €2,054 | €1,218 | -€836 | -40.7% |
| Tangible fixed assets | 22/27 | €2,054 | €1,218 | -€836 | -40.7% |
| Plant, machinery and equipment | 23 | €2,054 | €1,218 | -€836 | -40.7% |
| Current assets | 29/58 | €16,624 | €19,726 | +€3,103 | +18.7% |
| Stocks and contracts in progress | 3 | €5,500 | €9,000 | +€3,500 | +63.6% |
| Stocks | 30/36 | €5,500 | €9,000 | +€3,500 | +63.6% |
| Amounts receivable within one year | 40/41 | €579 | €116 | -€463 | -80.0% |
| Trade receivables | 40 | €579 | - | -€579 | |
| Other amounts receivable | 41 | - | €116 | +€116 | |
| Cash at bank and in hand | 54/58 | €10,545 | €10,610 | +€65 | +0.6% |
| Total equity and liabilities | 10/49 | €18,678 | €20,944 | +€2,266 | +12.1% |
| Equity | 10/15 | -€8,968 | -€2,330 | +€6,638 | +74.0% |
| Contributions | 10/11 | €32,846 | €32,846 | = | 0.0% |
| Contributions outside capital | 11 | €32,846 | €32,846 | = | 0.0% |
| Other | 1109/19 | €32,846 | €32,846 | = | 0.0% |
| Reserves | 13 | €3,317 | €3,317 | = | 0.0% |
| Distributable reserves | 133 | €3,317 | €3,317 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€45,131 | -€38,492 | +€6,638 | +14.7% |
| Amounts payable | 17/49 | €27,646 | €23,274 | -€4,372 | -15.8% |
| Amounts payable within one year | 42/48 | €27,646 | €23,274 | -€4,372 | -15.8% |
| Current portion of amounts payable after more than one year | 42 | - | €11,281 | +€11,281 | |
| Trade debts | 44 | €19,587 | €4,106 | -€15,481 | -79.0% |
| Suppliers | 440/4 | €19,587 | €4,106 | -€15,481 | -79.0% |
| Taxes, remuneration and social security | 45 | €6,382 | €6,575 | +€193 | +3.0% |
| Taxes | 450/3 | €6,382 | €6,575 | +€193 | +3.0% |
| Other amounts payable | 47/48 | €1,677 | €1,312 | -€365 | -21.8% |
| Turnover | 70 | €93,175 | €98,756 | +€5,581 | +6.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €91,740 | €89,350 | -€2,390 | -2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €426 | €836 | +€410 | +96.2% |
| Other operating charges | 640/8 | €477 | €939 | +€462 | +96.9% |
| Gross operating margin | 9900 | €1,435 | €9,406 | +€7,972 | +556% |
| Operating profit (loss) | 9901 | €532 | €7,631 | +€7,099 | +1,335% |
| Financial charges | 65/66B | €855 | €993 | +€138 | +16.2% |
| Recurring financial charges | 65 | €855 | €993 | +€138 | +16.2% |
| Profit (loss) for the period before taxes | 9903 | -€323 | €6,638 | +€6,961 | |
| Profit (loss) for the period | 9904 | -€323 | €6,638 | +€6,961 | |
| Profit (loss) for the period to be appropriated | 9905 | -€323 | €6,638 | +€6,961 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.