CHAUMONT TRADING: 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.
CHAUMONT TRADING
Largest movements
- Cash +€670,378
up €670,378 (+1,231%), from €54,466 to €724,844
mainly Net result for the year (+€1.1m) and Provisions (+€350,809)
- Tangible fixed assets +€501,167
up €501,167 (+122%), from €410,868 to €912,035
of which Assets under construction and advance payments: +€471,734
- Receivables within one year +€71,232
up €71,232 (+58.8%), from €121,220 to €192,452
of which Trade receivables: +€45,250
- Reserves +€1.1m
up €1.1m (+4,993%), from €21,080 to €1.1m
of which Tax-exempt reserves: +€1.1m
- Provisions +€350,809
new in 2025: €350,809
- Other debts -€258,916
down €258,916 (-95.2%), from €272,071 to €13,155
- Profit (loss) carried forward +€91,116
up €91,116 (+4.8%), from €1.9m to €2.0m
- Gross operating margin +€1.4m
up €1.4m (+1,446%), from €95,021 to €1.5m
- Financial income +€61,035
up €61,035 (+7,629,326%), from €1 to €61,035
- Depreciation -€25,982
down €25,982 (-75.5%), from €34,419 to €8,437
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,235,990 | €3,477,040 | +€1.2m | +55.5% |
| Fixed assets | 21/28 | €2,056,468 | €2,557,635 | +€501,167 | +24.4% |
| Tangible fixed assets | 22/27 | €410,868 | €912,035 | +€501,167 | +122% |
| Land and buildings | 22 | €366,233 | €396,502 | +€30,270 | +8.3% |
| Furniture and vehicles | 24 | €3,886 | €3,049 | -€836 | -21.5% |
| Assets under construction and advance payments | 27 | €40,750 | €512,484 | +€471,734 | +1,158% |
| Financial fixed assets | 28 | €1,645,600 | €1,645,600 | = | 0.0% |
| Current assets | 29/58 | €179,522 | €919,404 | +€739,882 | +412% |
| Amounts receivable within one year | 40/41 | €121,220 | €192,452 | +€71,232 | +58.8% |
| Trade receivables | 40 | €428 | €45,678 | +€45,250 | +10,583% |
| Other amounts receivable | 41 | €120,793 | €146,775 | +€25,982 | +21.5% |
| Cash at bank and in hand | 54/58 | €54,466 | €724,844 | +€670,378 | +1,231% |
| Deferred charges and accrued income | 490/1 | €3,835 | €2,108 | -€1,727 | -45.0% |
| Total equity and liabilities | 10/49 | €2,235,990 | €3,477,040 | +€1.2m | +55.5% |
| Equity | 10/15 | €1,963,919 | €3,107,463 | +€1.1m | +58.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €21,080 | €1,073,508 | +€1.1m | +4,993% |
| Non-distributable reserves | 130/1 | €21,080 | €21,080 | = | 0.0% |
| Legal reserve | 130 | €21,080 | €21,080 | = | 0.0% |
| Tax-exempt reserves | 132 | - | €1,052,428 | +€1.1m | |
| Profit (loss) carried forward | 14 | €1,880,839 | €1,971,955 | +€91,116 | +4.8% |
| Provisions and deferred taxes | 16 | - | €350,809 | +€350,809 | |
| Deferred taxes | 168 | - | €350,809 | +€350,809 | |
| Amounts payable | 17/49 | €272,071 | €18,767 | -€253,304 | -93.1% |
| Amounts payable within one year | 42/48 | €272,071 | €18,767 | -€253,304 | -93.1% |
| Taxes, remuneration and social security | 45 | - | €5,612 | +€5,612 | |
| Taxes | 450/3 | - | €5,612 | +€5,612 | |
| Other amounts payable | 47/48 | €272,071 | €13,155 | -€258,916 | -95.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,419 | €8,437 | -€25,982 | -75.5% |
| Other operating charges | 640/8 | €16,267 | €15,778 | -€489 | -3.0% |
| Gross operating margin | 9900 | €95,021 | €1,468,896 | +€1.4m | +1,446% |
| Operating profit (loss) | 9901 | €44,335 | €1,444,681 | +€1.4m | +3,159% |
| Financial income | 75/76B | €1 | €61,035 | +€61,035 | +7,629,326% |
| Recurring financial income | 75 | €1 | €61,035 | +€61,035 | +7,629,326% |
| Financial charges | 65/66B | €162 | €161 | -€1 | -0.7% |
| Recurring financial charges | 65 | €162 | €161 | -€1 | -0.7% |
| Profit (loss) for the period before taxes | 9903 | €44,174 | €1,505,555 | +€1.5m | +3,308% |
| Transfer to deferred taxes | 680 | - | €350,809 | +€350,809 | |
| Income taxes | 67/77 | €11,155 | €11,202 | +€47 | +0.4% |
| Profit (loss) for the period | 9904 | €33,019 | €1,143,544 | +€1.1m | +3,363% |
| Transfer to tax-exempt reserves | 689 | - | €1,052,428 | +€1.1m | |
| Profit (loss) for the period to be appropriated | 9905 | €33,019 | €91,116 | +€58,097 | +176% |
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 16 October 2026 via checked.be.