Chantemi: 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.
What changed
Chantemi
NACE 47.716, Retail sale of clothing and accessories for women, men, children and babies (general range)
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€33,361
2024 · €751+€32,611
Equity
€112,067
2024 · €78,705+€33,361
Cash
€8,195
2024 · €3,928+€4,267
Balance sheet total
€1.1m
2024 · €1.2m-€51,022
Largest movements
Assets
- Tangible fixed assets -€37,185
down €37,185 (-4.8%), from €776,836 to €739,651
of which Land and buildings: -€35,677
- Current investments -€13,044
down €13,044 (-3.6%), from €362,587 to €349,543
Equity and liabilities
- Debts after one year -€52,252
down €52,252 (-10.1%), from €519,278 to €467,026
- Profit (loss) carried forward +€41,396
up €41,396 (+24.0%), from -€172,196 to -€130,799
- Current portion of long-term debt -€35,381
down €35,381 (-40.8%), from €86,640 to €51,259
Income statement
- Gross operating margin +€22,472
up €22,472 (+33.8%), from €66,455 to €88,927
- Financial charges -€8,396
down €8,396 (-27.0%), from €31,141 to €22,746
- Financial income +€1,543
up €1,543 (+45.9%), from €3,363 to €4,906
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.
Result 2024
€751
Gross operating margin
+€22,472
Depreciation
+€561
Other operating charges
-€76
Financial income
+€1,543
Financial charges
+€8,396
Taxes
-€286
Result 2025
€33,361
raises the resultlowers the result
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.
From operations
+€78,856
Investment
+€13,044
Financing
-€87,633
Cash 2024
€3,928
From operations (derived)
+€78,856
Net result for the year
+€33,361
Depreciation
+€37,185
Receivables within one year
+€5,750
Deferred charges and accrued income
-€690
Provisions
-€4,017
Trade debts
-€6,513
Tax, wage and social debts
+€1,744
Other debts
+€8,600
Accrued charges and deferred income
+€3,435
Investment (derived)
+€13,044
Investment in fixed assets (net)
-€0
Current investments
+€13,044
Financing
-€87,633
Debts after one year
-€52,252
Current portion of long-term debt
-€35,381
Cash 2025
€8,195
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,170,238 | €1,119,216 | -€51,022 | -4.4% |
| Fixed assets | 21/28 | €776,836 | €739,651 | -€37,185 | -4.8% |
| Tangible fixed assets | 22/27 | €776,836 | €739,651 | -€37,185 | -4.8% |
| Land and buildings | 22 | €761,323 | €725,647 | -€35,677 | -4.7% |
| Furniture and vehicles | 24 | €15,512 | €14,004 | -€1,508 | -9.7% |
| Current assets | 29/58 | €393,403 | €379,565 | -€13,838 | -3.5% |
| Amounts receivable within one year | 40/41 | €24,037 | €18,287 | -€5,750 | -23.9% |
| Trade receivables | 40 | €23,694 | €16,758 | -€6,936 | -29.3% |
| Other amounts receivable | 41 | €343 | €1,529 | +€1,186 | +346% |
| Current investments | 50/53 | €362,587 | €349,543 | -€13,044 | -3.6% |
| Cash at bank and in hand | 54/58 | €3,928 | €8,195 | +€4,267 | +109% |
| Deferred charges and accrued income | 490/1 | €2,850 | €3,540 | +€690 | +24.2% |
| Total equity and liabilities | 10/49 | €1,170,238 | €1,119,216 | -€51,022 | -4.4% |
| Equity | 10/15 | €78,705 | €112,067 | +€33,361 | +42.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €232,301 | €224,266 | -€8,035 | -3.5% |
| Tax-exempt reserves | 132 | €140,375 | €132,340 | -€8,035 | -5.7% |
| Distributable reserves | 133 | €91,926 | €91,926 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€172,196 | -€130,799 | +€41,396 | +24.0% |
| Provisions and deferred taxes | 16 | €70,166 | €66,149 | -€4,017 | -5.7% |
| Deferred taxes | 168 | €70,166 | €66,149 | -€4,017 | -5.7% |
| Amounts payable | 17/49 | €1,021,367 | €941,000 | -€80,366 | -7.9% |
| Amounts payable after more than one year | 17 | €519,278 | €467,026 | -€52,252 | -10.1% |
| Financial debts | 170/4 | €519,278 | €467,026 | -€52,252 | -10.1% |
| Amounts payable within one year | 42/48 | €447,282 | €415,732 | -€31,550 | -7.1% |
| Current portion of amounts payable after more than one year | 42 | €86,640 | €51,259 | -€35,381 | -40.8% |
| Trade debts | 44 | €7,364 | €850 | -€6,513 | -88.5% |
| Suppliers | 440/4 | €7,364 | €850 | -€6,513 | -88.5% |
| Taxes, remuneration and social security | 45 | €1,373 | €3,117 | +€1,744 | +127% |
| Taxes | 450/3 | €1,373 | €3,117 | +€1,744 | +127% |
| Other amounts payable | 47/48 | €351,905 | €360,505 | +€8,600 | +2.4% |
| Accrued charges and deferred income | 492/3 | €54,807 | €58,243 | +€3,435 | +6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,746 | €37,185 | -€561 | -1.5% |
| Other operating charges | 640/8 | €4,322 | €4,398 | +€76 | +1.7% |
| Gross operating margin | 9900 | €66,455 | €88,927 | +€22,472 | +33.8% |
| Operating profit (loss) | 9901 | €24,387 | €47,344 | +€22,958 | +94.1% |
| Financial income | 75/76B | €3,363 | €4,906 | +€1,543 | +45.9% |
| Recurring financial income | 75 | €3,363 | €4,906 | +€1,543 | +45.9% |
| Financial charges | 65/66B | €31,141 | €22,746 | -€8,396 | -27.0% |
| Recurring financial charges | 65 | €31,141 | €22,746 | -€8,396 | -27.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,392 | €29,504 | +€32,896 | |
| Transfer from deferred taxes | 780 | €4,017 | €4,017 | = | 0.0% |
| Income taxes | 67/77 | -€126 | €160 | +€286 | |
| Profit (loss) for the period | 9904 | €751 | €33,361 | +€32,611 | +4,344% |
| Transfer from tax-exempt reserves | 789 | €8,035 | €8,035 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €8,786 | €41,396 | +€32,611 | +371% |
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 14 October 2026 via checked.be.