CHAUROMAINE: 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.
CHAUROMAINE
Largest movements
- Cash +€537,328
up €537,328 (+14,308%), from €3,755 to €541,083
mainly Contributions, distributions and other (+€951,989) and Depreciation (+€350,203)
- Tangible fixed assets +€392,403
up €392,403 (+4.7%), from €8.3m to €8.7m
of which Land and buildings: +€338,297
- Revaluation surpluses +€951,989
up €951,989 (+46.3%), from €2.1m to €3.0m
- Reserves +€346,640
new in 2025: €346,640
- Debts after one year -€322,115
down €322,115 (-5.4%), from €6.0m to €5.7m
of which Other amounts payable: -€400,000
- Provisions +€115,547
new in 2025: €115,547
- Gross operating margin +€534,009
up €534,009 (+87.5%), from €610,457 to €1.1m
- Depreciation +€350,203
new in 2025: €350,203
- Write-downs -€323,732
no longer reported in 2025 (was €323,732)
- Financial charges +€40,118
up €40,118 (+33.1%), from €121,030 to €161,148
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 | €8,447,548 | €9,377,880 | +€930,331 | +11.0% |
| Fixed assets | 21/28 | €8,277,783 | €8,670,186 | +€392,403 | +4.7% |
| Tangible fixed assets | 22/27 | €8,277,783 | €8,670,186 | +€392,403 | +4.7% |
| Land and buildings | 22 | €8,149,463 | €8,487,760 | +€338,297 | +4.2% |
| Plant, machinery and equipment | 23 | €128,320 | €182,425 | +€54,105 | +42.2% |
| Current assets | 29/58 | €169,765 | €707,694 | +€537,929 | +317% |
| Amounts receivable within one year | 40/41 | €112,912 | €160,546 | +€47,634 | +42.2% |
| Trade receivables | 40 | €112,912 | €160,504 | +€47,593 | +42.2% |
| Other amounts receivable | 41 | - | €42 | +€42 | |
| Cash at bank and in hand | 54/58 | €3,755 | €541,083 | +€537,328 | +14,308% |
| Deferred charges and accrued income | 490/1 | €53,098 | €6,064 | -€47,034 | -88.6% |
| Total equity and liabilities | 10/49 | €8,447,548 | €9,377,880 | +€930,331 | +11.0% |
| Equity | 10/15 | €1,954,694 | €3,199,246 | +€1.2m | +63.7% |
| Contributions | 10/11 | €270,000 | €270,000 | = | 0.0% |
| Revaluation surpluses | 12 | €2,057,266 | €3,009,255 | +€951,989 | +46.3% |
| Reserves | 13 | - | €346,640 | +€346,640 | |
| Tax-exempt reserves | 132 | - | €346,640 | +€346,640 | |
| Profit (loss) carried forward | 14 | -€372,572 | -€426,649 | -€54,078 | -14.5% |
| Provisions and deferred taxes | 16 | - | €115,547 | +€115,547 | |
| Deferred taxes | 168 | - | €115,547 | +€115,547 | |
| Amounts payable | 17/49 | €6,492,854 | €6,063,088 | -€429,767 | -6.6% |
| Amounts payable after more than one year | 17 | €5,983,261 | €5,661,146 | -€322,115 | -5.4% |
| Financial debts | 170/4 | €4,283,261 | €4,361,146 | +€77,885 | +1.8% |
| Other amounts payable | 178/9 | €1,700,000 | €1,300,000 | -€400,000 | -23.5% |
| Amounts payable within one year | 42/48 | €509,593 | €401,942 | -€107,651 | -21.1% |
| Current portion of amounts payable after more than one year | 42 | €313,549 | €291,963 | -€21,586 | -6.9% |
| Trade debts | 44 | €72,123 | €53,779 | -€18,344 | -25.4% |
| Suppliers | 440/4 | €72,123 | €53,779 | -€18,344 | -25.4% |
| Taxes, remuneration and social security | 45 | €101,617 | €27,910 | -€73,707 | -72.5% |
| Taxes | 450/3 | €101,617 | €27,910 | -€73,707 | -72.5% |
| Other amounts payable | 47/48 | €22,304 | €28,290 | +€5,986 | +26.8% |
| Non-recurring operating income | 76A | €109,325 | €585,714 | +€476,389 | +436% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €350,203 | +€350,203 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €323,732 | - | -€323,732 | |
| Other operating charges | 640/8 | €61,283 | €58,251 | -€3,032 | -4.9% |
| Non-recurring operating charges | 66A | €109,325 | €166,896 | +€57,571 | +52.7% |
| Gross operating margin | 9900 | €610,457 | €1,144,467 | +€534,009 | +87.5% |
| Operating profit (loss) | 9901 | €116,117 | €569,117 | +€453,000 | +390% |
| Financial income | 75/76B | €219 | €139 | -€80 | -36.4% |
| Recurring financial income | 75 | €219 | €139 | -€80 | -36.4% |
| Financial charges | 65/66B | €121,030 | €161,148 | +€40,118 | +33.1% |
| Recurring financial charges | 65 | €121,030 | €161,148 | +€40,118 | +33.1% |
| Profit (loss) for the period before taxes | 9903 | -€4,694 | €408,109 | +€412,802 | |
| Transfer to deferred taxes | 680 | - | €115,547 | +€115,547 | |
| Profit (loss) for the period | 9904 | -€4,694 | €292,562 | +€297,256 | |
| Transfer to tax-exempt reserves | 689 | - | €346,640 | +€346,640 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,694 | -€54,078 | -€49,384 | -1,052% |
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.