CHAMSDENTAL: 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.
CHAMSDENTAL
Largest movements
- Receivables within one year -€49,054
down €49,054 (-99.3%), from €49,419 to €364
of which Trade receivables: -€24,674
- Tangible fixed assets -€46,855
down €46,855 (-96.3%), from €48,647 to €1,792
of which Leasing and similar rights: -€41,661
- Cash -€13,767
down €13,767 (-58.0%), from €23,734 to €9,967
mainly Net result for the year (-€34,877) and Advances received (-€25,228)
- Profit (loss) carried forward -€34,877
down €34,877 (-330%), from -€10,557 to -€45,433
- Advances received -€25,228
no longer reported in 2024 (was €25,228)
- Debts after one year -€23,101
no longer reported in 2024 (was €23,101)
- Current portion of long-term debt -€10,973
no longer reported in 2024 (was €10,973)
- Tax, wage and social debts -€7,130
down €7,130 (-96.5%), from €7,386 to €256
- Gross operating margin -€19,854
down €19,854, from €14,366 to -€5,488
- Depreciation -€11,487
down €11,487 (-95.6%), from €12,014 to €528
- Financial charges -€4,878
down €4,878 (-87.9%), from €5,548 to €670
- Other operating charges -€1,394
down €1,394 (-70.1%), from €1,990 to €596
- Financial income -€459
no longer reported in 2024 (was €459)
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 | €122,622 | €12,123 | -€110,499 | -90.1% |
| Fixed assets | 21/28 | €48,647 | €1,792 | -€46,855 | -96.3% |
| Tangible fixed assets | 22/27 | €48,647 | €1,792 | -€46,855 | -96.3% |
| Plant, machinery and equipment | 23 | €1,761 | €667 | -€1,094 | -62.1% |
| Furniture and vehicles | 24 | €3,849 | - | -€3,849 | |
| Leasing and similar rights | 25 | €41,661 | - | -€41,661 | |
| Other tangible fixed assets | 26 | €1,375 | €1,125 | -€250 | -18.2% |
| Current assets | 29/58 | €73,975 | €10,331 | -€63,644 | -86.0% |
| Amounts receivable within one year | 40/41 | €49,419 | €364 | -€49,054 | -99.3% |
| Trade receivables | 40 | €24,674 | - | -€24,674 | |
| Other amounts receivable | 41 | €24,744 | €364 | -€24,380 | -98.5% |
| Cash at bank and in hand | 54/58 | €23,734 | €9,967 | -€13,767 | -58.0% |
| Deferred charges and accrued income | 490/1 | €823 | - | -€823 | |
| Total equity and liabilities | 10/49 | €122,622 | €12,123 | -€110,499 | -90.1% |
| Equity | 10/15 | €12,915 | -€21,962 | -€34,877 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €17,271 | €17,271 | = | 0.0% |
| Non-distributable reserves | 130/1 | €871 | €871 | = | 0.0% |
| Reserves not available under the articles | 1311 | €871 | €871 | = | 0.0% |
| Distributable reserves | 133 | €16,400 | €16,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,557 | -€45,433 | -€34,877 | -330% |
| Amounts payable | 17/49 | €109,707 | €34,085 | -€75,622 | -68.9% |
| Amounts payable after more than one year | 17 | €23,101 | - | -€23,101 | |
| Financial debts | 170/4 | €23,101 | - | -€23,101 | |
| Amounts payable within one year | 42/48 | €86,606 | €33,698 | -€52,908 | -61.1% |
| Current portion of amounts payable after more than one year | 42 | €10,973 | - | -€10,973 | |
| Trade debts | 44 | €7,880 | €2,928 | -€4,951 | -62.8% |
| Suppliers | 440/4 | €7,880 | €2,928 | -€4,951 | -62.8% |
| Advances received on contracts in progress | 46 | €25,228 | - | -€25,228 | |
| Taxes, remuneration and social security | 45 | €7,386 | €256 | -€7,130 | -96.5% |
| Taxes | 450/3 | €7,386 | €256 | -€7,130 | -96.5% |
| Other amounts payable | 47/48 | €35,139 | €30,514 | -€4,625 | -13.2% |
| Accrued charges and deferred income | 492/3 | - | €387 | +€387 | |
| Non-recurring operating income | 76A | €9,809 | - | -€9,809 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,014 | €528 | -€11,487 | -95.6% |
| Other operating charges | 640/8 | €1,990 | €596 | -€1,394 | -70.1% |
| Non-recurring operating charges | 66A | €12,873 | €27,584 | +€14,711 | +114% |
| Gross operating margin | 9900 | €14,366 | -€5,488 | -€19,854 | |
| Operating profit (loss) | 9901 | -€12,511 | -€34,196 | -€21,684 | -173% |
| Financial income | 75/76B | €459 | - | -€459 | |
| Recurring financial income | 75 | €459 | - | -€459 | |
| Financial charges | 65/66B | €5,548 | €670 | -€4,878 | -87.9% |
| Recurring financial charges | 65 | €5,548 | €670 | -€4,878 | -87.9% |
| Profit (loss) for the period before taxes | 9903 | -€17,601 | -€34,866 | -€17,265 | -98.1% |
| Income taxes | 67/77 | €126 | €11 | -€115 | -91.4% |
| Profit (loss) for the period | 9904 | -€17,727 | -€34,877 | -€17,150 | -96.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,727 | -€34,877 | -€17,150 | -96.7% |
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 25 October 2026 via checked.be.