CHEZ MAMA: 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.
CHEZ MAMA
Largest movements
- Cash +€19,067
up €19,067 (+215%), from €8,871 to €27,937
mainly Net result for the year (+€19,374) and Depreciation (+€11,092)
- Receivables within one year +€12,491
up €12,491 (+336%), from €3,712 to €16,203
of which Trade receivables: +€14,596
- Tangible fixed assets -€5,307
down €5,307 (-8.5%), from €62,582 to €57,275
of which Plant, machinery and equipment: -€8,132
- Profit (loss) carried forward +€19,374
up €19,374 (+36.4%), from -€53,263 to -€33,889
- Trade debts +€5,352
up €5,352 (+147%), from €3,643 to €8,995
- Other debts +€1,360
up €1,360 (+1.1%), from €120,478 to €121,838
- Staff costs -€32,805
down €32,805 (-93.1%), from €35,222 to €2,416
- Gross operating margin +€20,359
up €20,359 (+154%), from €13,178 to €33,537
- Financial charges -€2,046
down €2,046 (-92.0%), from €2,225 to €179
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 | €76,434 | €101,990 | +€25,556 | +33.4% |
| Fixed assets | 21/28 | €62,582 | €57,275 | -€5,307 | -8.5% |
| Tangible fixed assets | 22/27 | €62,582 | €57,275 | -€5,307 | -8.5% |
| Plant, machinery and equipment | 23 | €55,710 | €47,578 | -€8,132 | -14.6% |
| Furniture and vehicles | 24 | €1,222 | €4,753 | +€3,531 | +289% |
| Other tangible fixed assets | 26 | €5,649 | €4,943 | -€706 | -12.5% |
| Current assets | 29/58 | €13,853 | €44,715 | +€30,862 | +223% |
| Amounts receivable within one year | 40/41 | €3,712 | €16,203 | +€12,491 | +336% |
| Trade receivables | 40 | €1,564 | €16,160 | +€14,596 | +933% |
| Other amounts receivable | 41 | €2,149 | €43 | -€2,105 | -98.0% |
| Cash at bank and in hand | 54/58 | €8,871 | €27,937 | +€19,067 | +215% |
| Deferred charges and accrued income | 490/1 | €1,270 | €575 | -€695 | -54.7% |
| Total equity and liabilities | 10/49 | €76,434 | €101,990 | +€25,556 | +33.4% |
| Equity | 10/15 | -€48,263 | -€28,889 | +€19,374 | +40.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€53,263 | -€33,889 | +€19,374 | +36.4% |
| Amounts payable | 17/49 | €124,698 | €130,879 | +€6,182 | +5.0% |
| Amounts payable within one year | 42/48 | €124,245 | €130,879 | +€6,635 | +5.3% |
| Trade debts | 44 | €3,643 | €8,995 | +€5,352 | +147% |
| Suppliers | 440/4 | €3,643 | €8,995 | +€5,352 | +147% |
| Taxes, remuneration and social security | 45 | €123 | €45 | -€78 | -63.1% |
| Taxes | 450/3 | €123 | - | -€123 | |
| Remuneration and social security | 454/9 | - | €45 | +€45 | |
| Other amounts payable | 47/48 | €120,478 | €121,838 | +€1,360 | +1.1% |
| Accrued charges and deferred income | 492/3 | €453 | - | -€453 | |
| Remuneration, social security and pensions | 62 | €35,222 | €2,416 | -€32,805 | -93.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,204 | €11,092 | -€112 | -1.0% |
| Other operating charges | 640/8 | €812 | €710 | -€103 | -12.7% |
| Gross operating margin | 9900 | €13,178 | €33,537 | +€20,359 | +154% |
| Operating profit (loss) | 9901 | -€34,060 | €19,320 | +€53,379 | |
| Financial income | 75/76B | €29 | €233 | +€204 | +691% |
| Recurring financial income | 75 | €29 | €233 | +€204 | +691% |
| Financial charges | 65/66B | €2,225 | €179 | -€2,046 | -92.0% |
| Recurring financial charges | 65 | €2,225 | €179 | -€2,046 | -92.0% |
| Profit (loss) for the period before taxes | 9903 | -€36,255 | €19,374 | +€55,629 | |
| Profit (loss) for the period | 9904 | -€36,255 | €19,374 | +€55,629 | |
| Profit (loss) for the period to be appropriated | 9905 | -€36,255 | €19,374 | +€55,629 |
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 19 October 2026 via checked.be.