CHAWIMMO: 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.
CHAWIMMO
Largest movements
- Tangible fixed assets -€42,626
down €42,626 (-5.0%), from €848,622 to €805,996
- Cash +€36,653
up €36,653 (+6.5%), from €561,118 to €597,771
mainly Depreciation (+€42,626) and Trade debts (+€23,767)
- Trade debts +€23,767
up €23,767 (+36136.2%), from €66 to €23,833
- Profit (loss) carried forward -€16,778
down €16,778, from €4,916 to -€11,862
- Other operating charges +€27,968
up €27,968 (+102.6%), from €27,265 to €55,233
- Gross operating margin +€8,709
up €8,709 (+12.1%), from €71,822 to €80,531
- Taxes -€6,460
down €6,460, from €2,235 to -€4,225
- Financial charges -€4,638
down €4,638 (-36.9%), from €12,562 to €7,925
- Depreciation -€932
down €932 (-2.1%), from €43,558 to €42,626
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 | €1,419,472 | €1,411,797 | -€7,675 | -0.5% |
| Fixed assets | 21/28 | €848,855 | €806,229 | -€42,626 | -5.0% |
| Tangible fixed assets | 22/27 | €848,622 | €805,996 | -€42,626 | -5.0% |
| Land and buildings | 22 | €848,622 | €805,996 | -€42,626 | -5.0% |
| Financial fixed assets | 28 | €233 | €233 | = | 0.0% |
| Current assets | 29/58 | €570,618 | €605,569 | +€34,951 | +6.1% |
| Amounts receivable within one year | 40/41 | €5,500 | €5,500 | = | 0.0% |
| Trade receivables | 40 | €5,500 | €5,500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €561,118 | €597,771 | +€36,653 | +6.5% |
| Deferred charges and accrued income | 490/1 | €4,000 | €2,298 | -€1,702 | -42.6% |
| Total equity and liabilities | 10/49 | €1,419,472 | €1,411,797 | -€7,675 | -0.5% |
| Equity | 10/15 | €1,046,778 | €1,030,001 | -€16,778 | -1.6% |
| Contributions | 10/11 | €943,118 | €943,118 | = | 0.0% |
| Capital | 10 | €943,118 | €943,118 | = | 0.0% |
| Issued capital | 100 | €943,118 | €943,118 | = | 0.0% |
| Reserves | 13 | €98,744 | €98,744 | = | 0.0% |
| Non-distributable reserves | 130/1 | €94,312 | €94,312 | = | 0.0% |
| Legal reserve | 130 | €94,312 | €94,312 | = | 0.0% |
| Distributable reserves | 133 | €4,433 | €4,433 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,916 | -€11,862 | -€16,778 | |
| Amounts payable | 17/49 | €372,694 | €381,797 | +€9,102 | +2.4% |
| Amounts payable after more than one year | 17 | €346,201 | €332,031 | -€14,170 | -4.1% |
| Financial debts | 170/4 | €346,201 | €332,031 | -€14,170 | -4.1% |
| Amounts payable within one year | 42/48 | €26,494 | €49,766 | +€23,273 | +87.8% |
| Current portion of amounts payable after more than one year | 42 | €21,741 | €21,247 | -€494 | -2.3% |
| Trade debts | 44 | €66 | €23,833 | +€23,767 | +36136.2% |
| Suppliers | 440/4 | €66 | €23,833 | +€23,767 | +36136.2% |
| Other amounts payable | 47/48 | €4,686 | €4,686 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,558 | €42,626 | -€932 | -2.1% |
| Other operating charges | 640/8 | €27,265 | €55,233 | +€27,968 | +102.6% |
| Gross operating margin | 9900 | €71,822 | €80,531 | +€8,709 | +12.1% |
| Operating profit (loss) | 9901 | €999 | -€17,328 | -€18,328 | |
| Financial income | 75/76B | €4,398 | €4,251 | -€147 | -3.3% |
| Recurring financial income | 75 | €4,398 | €4,251 | -€147 | -3.3% |
| Financial charges | 65/66B | €12,562 | €7,925 | -€4,638 | -36.9% |
| Recurring financial charges | 65 | €12,562 | €7,925 | -€4,638 | -36.9% |
| Profit (loss) for the period before taxes | 9903 | -€7,165 | -€21,002 | -€13,837 | -193.1% |
| Income taxes | 67/77 | €2,235 | -€4,225 | -€6,460 | |
| Profit (loss) for the period | 9904 | -€9,401 | -€16,778 | -€7,377 | -78.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,401 | -€16,778 | -€7,377 | -78.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.