CHAUMONT: 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.
CHAUMONT
Largest movements
- Tangible fixed assets +€144,072
up €144,072 (+14502.3%), from €993 to €145,065
of which Land and buildings: +€143,159
- Receivables within one year -€26,234
down €26,234 (-97.2%), from €27,001 to €767
of which Trade receivables: -€26,212
- Receivables after one year -€3,720
down €3,720 (-58.9%), from €6,320 to €2,600
- Debts after one year +€115,883
up €115,883 (+3228.2%), from €3,590 to €119,472
- Current portion of long-term debt +€2,946
up €2,946 (+40.2%), from €7,332 to €10,278
- Profit (loss) carried forward -€2,936
down €2,936 (-10.6%), from -€27,608 to -€30,545
- Gross operating margin +€17,054
up €17,054, from -€1,758 to €15,296
- Depreciation +€9,441
up €9,441 (+143913.4%), from €7 to €9,447
- Financial charges +€5,978
up €5,978 (+337.6%), from €1,771 to €7,748
- Other operating charges +€487
up €487 (+74.7%), from €652 to €1,139
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 | €47,993 | €160,650 | +€112,657 | +234.7% |
| Fixed assets | 21/28 | €993 | €145,065 | +€144,072 | +14502.3% |
| Tangible fixed assets | 22/27 | €993 | €145,065 | +€144,072 | +14502.3% |
| Land and buildings | 22 | - | €143,159 | +€143,159 | |
| Plant, machinery and equipment | 23 | €993 | €1,906 | +€913 | +91.9% |
| Current assets | 29/58 | €46,999 | €15,585 | -€31,415 | -66.8% |
| Amounts receivable after more than one year | 29 | €6,320 | €2,600 | -€3,720 | -58.9% |
| Other amounts receivable | 291 | €6,320 | €2,600 | -€3,720 | -58.9% |
| Stocks and contracts in progress | 3 | €7,877 | €7,317 | -€560 | -7.1% |
| Stocks | 30/36 | €7,877 | €7,317 | -€560 | -7.1% |
| Amounts receivable within one year | 40/41 | €27,001 | €767 | -€26,234 | -97.2% |
| Trade receivables | 40 | €26,979 | €767 | -€26,212 | -97.2% |
| Other amounts receivable | 41 | €22 | €0 | -€22 | -100.0% |
| Cash at bank and in hand | 54/58 | €4,301 | €4,763 | +€461 | +10.7% |
| Deferred charges and accrued income | 490/1 | €1,500 | €138 | -€1,362 | -90.8% |
| Total equity and liabilities | 10/49 | €47,993 | €160,650 | +€112,657 | +234.7% |
| Equity | 10/15 | -€21,408 | -€24,345 | -€2,936 | -13.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,608 | -€30,545 | -€2,936 | -10.6% |
| Amounts payable | 17/49 | €69,401 | €184,994 | +€115,593 | +166.6% |
| Amounts payable after more than one year | 17 | €3,590 | €119,472 | +€115,883 | +3228.2% |
| Financial debts | 170/4 | €3,590 | €119,472 | +€115,883 | +3228.2% |
| Amounts payable within one year | 42/48 | €64,675 | €65,522 | +€847 | +1.3% |
| Current portion of amounts payable after more than one year | 42 | €7,332 | €10,278 | +€2,946 | +40.2% |
| Trade debts | 44 | €6,516 | €5,863 | -€653 | -10.0% |
| Suppliers | 440/4 | €6,516 | €5,863 | -€653 | -10.0% |
| Taxes, remuneration and social security | 45 | €8,456 | €8,412 | -€45 | -0.5% |
| Taxes | 450/3 | €8,456 | €8,412 | -€45 | -0.5% |
| Other amounts payable | 47/48 | €42,370 | €40,968 | -€1,402 | -3.3% |
| Accrued charges and deferred income | 492/3 | €1,136 | €0 | -€1,136 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7 | €9,447 | +€9,441 | +143913.4% |
| Other operating charges | 640/8 | €652 | €1,139 | +€487 | +74.7% |
| Gross operating margin | 9900 | -€1,758 | €15,296 | +€17,054 | |
| Operating profit (loss) | 9901 | -€2,417 | €4,709 | +€7,126 | |
| Financial income | 75/76B | €177 | €105 | -€72 | -40.7% |
| Recurring financial income | 75 | €177 | €105 | -€72 | -40.7% |
| Financial charges | 65/66B | €1,771 | €7,748 | +€5,978 | +337.6% |
| Recurring financial charges | 65 | €1,771 | €7,748 | +€5,978 | +337.6% |
| Profit (loss) for the period before taxes | 9903 | -€4,011 | -€2,935 | +€1,076 | +26.8% |
| Income taxes | 67/77 | - | €2 | +€2 | |
| Profit (loss) for the period | 9904 | -€4,011 | -€2,936 | +€1,074 | +26.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,011 | -€2,936 | +€1,074 | +26.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.