Chan-Gam: what changed
Two fiscal 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.
Chan-Gam
Largest movements
- Financial fixed assets -€4,000
no longer reported in 2025 (was €4,000)
- Receivables within one year +€4,000
new in 2025: €4,000
- Cash +€3,218
up €3,218 (+136.0%), from €2,367 to €5,585
mainly Debts after one year (+€43,000) and Net result for the year (+€4,255)
- Other debts -€44,735
down €44,735 (-93.9%), from €47,638 to €2,903
- Debts after one year +€43,000
new in 2025: €43,000
- Profit (loss) carried forward +€4,255
up €4,255 (+8.4%), from -€50,850 to -€46,595
- Trade debts +€1,198
up €1,198 (+1996.0%), from €60 to €1,258
- Tax, wage and social debts -€500
down €500 (-21.6%), from €2,319 to €1,819
- Turnover -€55,792
no longer reported in 2025 (was €55,792)
- Purchases and services -€28,250
no longer reported in 2025 (was €28,250)
- Gross operating margin -€22,876
down €22,876 (-83.1%), from €27,542 to €4,666
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.
Cash bridge derived
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 | €6,367 | €9,585 | +€3,218 | +50.5% |
| Fixed assets | 21/28 | €4,000 | - | -€4,000 | |
| Financial fixed assets | 28 | €4,000 | - | -€4,000 | |
| Current assets | 29/58 | €2,367 | €9,585 | +€7,218 | +305.0% |
| Amounts receivable within one year | 40/41 | - | €4,000 | +€4,000 | |
| Other amounts receivable | 41 | - | €4,000 | +€4,000 | |
| Cash at bank and in hand | 54/58 | €2,367 | €5,585 | +€3,218 | +136.0% |
| Total equity and liabilities | 10/49 | €6,367 | €9,585 | +€3,218 | +50.5% |
| Equity | 10/15 | -€43,650 | -€39,395 | +€4,255 | +9.7% |
| Contributions | 10/11 | €7,200 | €7,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,850 | -€46,595 | +€4,255 | +8.4% |
| Amounts payable | 17/49 | €50,017 | €48,980 | -€1,037 | -2.1% |
| Amounts payable after more than one year | 17 | - | €43,000 | +€43,000 | |
| Financial debts | 170/4 | - | €43,000 | +€43,000 | |
| Amounts payable within one year | 42/48 | €50,017 | €5,980 | -€44,037 | -88.0% |
| Trade debts | 44 | €60 | €1,258 | +€1,198 | +1996.0% |
| Suppliers | 440/4 | €60 | €1,258 | +€1,198 | +1996.0% |
| Taxes, remuneration and social security | 45 | €2,319 | €1,819 | -€500 | -21.6% |
| Taxes | 450/3 | €2,319 | €1,819 | -€500 | -21.6% |
| Other amounts payable | 47/48 | €47,638 | €2,903 | -€44,735 | -93.9% |
| Turnover | 70 | €55,792 | - | -€55,792 | |
| Goods, raw materials, services and sundry goods | 60/61 | €28,250 | - | -€28,250 | |
| Remuneration, social security and pensions | 62 | - | €253 | +€253 | |
| Other operating charges | 640/8 | €599 | €66 | -€533 | -89.0% |
| Gross operating margin | 9900 | €27,542 | €4,666 | -€22,876 | -83.1% |
| Operating profit (loss) | 9901 | €26,943 | €4,347 | -€22,596 | -83.9% |
| Financial charges | 65/66B | €200 | €92 | -€108 | -53.8% |
| Recurring financial charges | 65 | €200 | €92 | -€108 | -53.8% |
| Profit (loss) for the period before taxes | 9903 | €26,743 | €4,255 | -€22,488 | -84.1% |
| Profit (loss) for the period | 9904 | €26,743 | €4,255 | -€22,488 | -84.1% |
| Profit (loss) for the period to be appropriated | 9905 | €26,743 | €4,255 | -€22,488 | -84.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.