CHAUMONT@WORK: 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@WORK
Largest movements
- Tangible fixed assets +€469,157
up €469,157 (+35.1%), from €1.3m to €1.8m
of which Land and buildings: +€473,044
- Cash -€74,488
down €74,488 (-84.3%), from €88,385 to €13,896
mainly Investment in fixed assets (net) (-€544,803) and Net result for the year (-€108,027)
- Debts after one year +€465,784
up €465,784 (+30.7%), from €1.5m to €2.0m
of which Financial debts: +€377,501
- Profit (loss) carried forward -€108,027
down €108,027 (-42.8%), from -€252,305 to -€360,332
- Current portion of long-term debt +€45,805
up €45,805 (+130.4%), from €35,137 to €80,942
- Financial charges +€32,967
up €32,967 (+133.4%), from €24,706 to €57,673
- Depreciation +€20,124
up €20,124 (+35.4%), from €56,877 to €77,000
- Gross operating margin -€5,243
down €5,243 (-6.4%), from €81,535 to €76,291
- Staff costs +€4,434
up €4,434 (+10.9%), from €40,728 to €45,162
- Other operating charges +€1,357
up €1,357 (+43.4%), from €3,128 to €4,484
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 | €1,433,260 | €1,827,737 | +€394,477 | +27.5% |
| Fixed assets | 21/28 | €1,337,612 | €1,805,415 | +€467,803 | +35.0% |
| Tangible fixed assets | 22/27 | €1,335,018 | €1,804,175 | +€469,157 | +35.1% |
| Land and buildings | 22 | €1,321,367 | €1,794,412 | +€473,044 | +35.8% |
| Plant, machinery and equipment | 23 | €12,411 | €6,032 | -€6,379 | -51.4% |
| Furniture and vehicles | 24 | €1,240 | €3,731 | +€2,491 | +200.9% |
| Financial fixed assets | 28 | €2,594 | €1,240 | -€1,354 | -52.2% |
| Current assets | 29/58 | €95,648 | €22,322 | -€73,326 | -76.7% |
| Amounts receivable within one year | 40/41 | €7,135 | €8,426 | +€1,291 | +18.1% |
| Trade receivables | 40 | €7,135 | €8,409 | +€1,274 | +17.9% |
| Other amounts receivable | 41 | - | €17 | +€17 | |
| Cash at bank and in hand | 54/58 | €88,385 | €13,896 | -€74,488 | -84.3% |
| Deferred charges and accrued income | 490/1 | €128 | - | -€128 | |
| Total equity and liabilities | 10/49 | €1,433,260 | €1,827,737 | +€394,477 | +27.5% |
| Equity | 10/15 | -€152,305 | -€260,332 | -€108,027 | -70.9% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€252,305 | -€360,332 | -€108,027 | -42.8% |
| Amounts payable | 17/49 | €1,585,565 | €2,088,069 | +€502,504 | +31.7% |
| Amounts payable after more than one year | 17 | €1,518,654 | €1,984,438 | +€465,784 | +30.7% |
| Financial debts | 170/4 | €1,518,654 | €1,896,154 | +€377,501 | +24.9% |
| Other amounts payable | 178/9 | - | €88,283 | +€88,283 | |
| Amounts payable within one year | 42/48 | €66,911 | €101,208 | +€34,297 | +51.3% |
| Current portion of amounts payable after more than one year | 42 | €35,137 | €80,942 | +€45,805 | +130.4% |
| Trade debts | 44 | €13,528 | €4,948 | -€8,581 | -63.4% |
| Suppliers | 440/4 | €13,528 | €4,948 | -€8,581 | -63.4% |
| Taxes, remuneration and social security | 45 | €10,001 | €7,087 | -€2,915 | -29.1% |
| Taxes | 450/3 | €4,212 | €741 | -€3,471 | -82.4% |
| Remuneration and social security | 454/9 | €5,789 | €6,346 | +€557 | +9.6% |
| Other amounts payable | 47/48 | €8,244 | €8,232 | -€12 | -0.1% |
| Accrued charges and deferred income | 492/3 | - | €2,423 | +€2,423 | |
| Remuneration, social security and pensions | 62 | €40,728 | €45,162 | +€4,434 | +10.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,877 | €77,000 | +€20,124 | +35.4% |
| Other operating charges | 640/8 | €3,128 | €4,484 | +€1,357 | +43.4% |
| Gross operating margin | 9900 | €81,535 | €76,291 | -€5,243 | -6.4% |
| Operating profit (loss) | 9901 | -€19,197 | -€50,356 | -€31,158 | -162.3% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €24,706 | €57,673 | +€32,967 | +133.4% |
| Recurring financial charges | 65 | €24,706 | €57,673 | +€32,967 | +133.4% |
| Profit (loss) for the period before taxes | 9903 | -€43,904 | -€108,027 | -€64,123 | -146.1% |
| Profit (loss) for the period | 9904 | -€43,904 | -€108,027 | -€64,123 | -146.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€43,904 | -€108,027 | -€64,123 | -146.1% |
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 7 October 2026 via checked.be.