CHAMSY: 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.
CHAMSY
Largest movements
- Receivables within one year +€70,537
up €70,537 (+1085.2%), from €6,500 to €77,037
- Financial fixed assets +€13,700
new in 2020: €13,700
- Cash +€3,665
new in 2020: €3,665
mainly Debts within one year (+€93,899) and Net result for the year (+€2,824)
- Stocks and contracts +€1,170
new in 2020: €1,170
- Debts within one year +€93,899
new in 2020: €93,899
- Profit (loss) carried forward -€7,928
new in 2020: -€7,928
- Contributions +€3,700
up €3,700 (+56.9%), from €6,500 to €10,200
- Turnover +€144,814
new in 2020: €144,814
- Gross operating margin +€32,322
new in 2020: €32,322
From the 2019 result to the 2020 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Cash bridge derived
Derived from the 2019 and 2020 balance sheets and the 2020 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2019 | 2020 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,500 | €96,171 | +€89,671 | +1379.6% |
| Fixed assets | 21/28 | - | €14,300 | +€14,300 | |
| Tangible fixed assets | 22/27 | - | €600 | +€600 | |
| Financial fixed assets | 28 | - | €13,700 | +€13,700 | |
| Current assets | 29/58 | €6,500 | €81,871 | +€75,371 | +1159.6% |
| Stocks and contracts in progress | 3 | - | €1,170 | +€1,170 | |
| Amounts receivable within one year | 40/41 | €6,500 | €77,037 | +€70,537 | +1085.2% |
| Cash at bank and in hand | 54/58 | - | €3,665 | +€3,665 | |
| Total equity and liabilities | 10/49 | €6,500 | €96,171 | +€89,671 | +1379.6% |
| Equity | 10/15 | €6,500 | €2,272 | -€4,228 | -65.0% |
| Contributions | 10/11 | €6,500 | €10,200 | +€3,700 | +56.9% |
| Profit (loss) carried forward | 14 | - | -€7,928 | -€7,928 | |
| Amounts payable | 17/49 | - | €93,899 | +€93,899 | |
| Amounts payable within one year | 42/48 | - | €93,899 | +€93,899 | |
| Trade debts | 44 | - | €15,536 | +€15,536 | |
| Turnover | 70 | - | €144,814 | +€144,814 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €600 | +€600 | |
| Gross operating margin | 9900 | - | €32,322 | +€32,322 | |
| Operating profit (loss) | 9901 | - | €2,896 | +€2,896 | |
| Recurring financial charges | 65 | - | €72 | +€72 | |
| Profit (loss) for the period before taxes | 9903 | - | €2,824 | +€2,824 | |
| Profit (loss) for the period | 9904 | - | €2,824 | +€2,824 | |
| Profit (loss) for the period to be appropriated | 9905 | - | €2,824 | +€2,824 |
Source: filed annual accounts (NBB), financial years ended 31 December 2019 and 31 December 2020. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.