CHAUMECA: 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.
CHAUMECA
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts +€101,000
up €101,000 (+126%), from €80,000 to €181,000
- Reserves -€91,000
down €91,000 (-58.7%), from €155,000 to €64,000
of which Distributable reserves: -€91,000
- Tax, wage and social debts -€15,958
down €15,958 (-57.7%), from €27,661 to €11,703
of which Remuneration and social security: -€11,960
- Profit (loss) carried forward +€12,157
up €12,157 (+22.2%), from €54,772 to €66,929
- Gross operating margin +€21,262
up €21,262 (+155%), from €13,677 to €34,939
- Taxes -€947
down €947 (-57.5%), from €1,647 to €700
- Financial charges +€641
up €641 (+95.8%), from €669 to €1,310
- Other operating charges +€388
up €388 (+101%), from €384 to €772
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 | €401,737 | €403,864 | +€2,127 | +0.5% |
| Fixed assets | 21/28 | €400,115 | €400,115 | = | 0.0% |
| Financial fixed assets | 28 | €400,115 | €400,115 | = | 0.0% |
| Current assets | 29/58 | €1,622 | €3,749 | +€2,127 | +131% |
| Cash at bank and in hand | 54/58 | €1,622 | €3,749 | +€2,127 | +131% |
| Total equity and liabilities | 10/49 | €401,737 | €403,864 | +€2,127 | +0.5% |
| Equity | 10/15 | €289,772 | €210,929 | -€78,843 | -27.2% |
| Contributions | 10/11 | €80,000 | €80,000 | = | 0.0% |
| Capital | 10 | €80,000 | €80,000 | = | 0.0% |
| Issued capital | 100 | €80,000 | €80,000 | = | 0.0% |
| Reserves | 13 | €155,000 | €64,000 | -€91,000 | -58.7% |
| Non-distributable reserves | 130/1 | €8,000 | €8,000 | = | 0.0% |
| Legal reserve | 130 | €8,000 | €8,000 | = | 0.0% |
| Distributable reserves | 133 | €147,000 | €56,000 | -€91,000 | -61.9% |
| Profit (loss) carried forward | 14 | €54,772 | €66,929 | +€12,157 | +22.2% |
| Amounts payable | 17/49 | €111,965 | €192,935 | +€80,970 | +72.3% |
| Amounts payable within one year | 42/48 | €110,978 | €192,794 | +€81,816 | +73.7% |
| Trade debts | 44 | €3,317 | €91 | -€3,226 | -97.3% |
| Suppliers | 440/4 | €3,317 | €91 | -€3,226 | -97.3% |
| Taxes, remuneration and social security | 45 | €27,661 | €11,703 | -€15,958 | -57.7% |
| Taxes | 450/3 | €6,998 | €3,000 | -€3,998 | -57.1% |
| Remuneration and social security | 454/9 | €20,663 | €8,703 | -€11,960 | -57.9% |
| Other amounts payable | 47/48 | €80,000 | €181,000 | +€101,000 | +126% |
| Accrued charges and deferred income | 492/3 | €987 | €141 | -€846 | -85.7% |
| Other operating charges | 640/8 | €384 | €772 | +€388 | +101% |
| Gross operating margin | 9900 | €13,677 | €34,939 | +€21,262 | +155% |
| Operating profit (loss) | 9901 | €13,293 | €34,167 | +€20,874 | +157% |
| Financial charges | 65/66B | €669 | €1,310 | +€641 | +95.8% |
| Recurring financial charges | 65 | €669 | €1,310 | +€641 | +95.8% |
| Profit (loss) for the period before taxes | 9903 | €12,624 | €32,857 | +€20,233 | +160% |
| Income taxes | 67/77 | €1,647 | €700 | -€947 | -57.5% |
| Profit (loss) for the period | 9904 | €10,977 | €32,157 | +€21,180 | +193% |
| Profit (loss) for the period to be appropriated | 9905 | €10,977 | €32,157 | +€21,180 | +193% |
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 13 October 2026 via checked.be.