CHIAMALO: 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.
CHIAMALO
Largest movements
- Cash +€166,887
up €166,887 (+193.8%), from €86,113 to €253,001
mainly Receivables within one year (+€92,927) and Net result for the year (+€83,652)
- Receivables within one year -€92,927
down €92,927 (-57.5%), from €161,476 to €68,549
of which Trade receivables: -€53,356
- Reserves +€83,652
up €83,652 (+36.6%), from €228,536 to €312,188
- Tax, wage and social debts -€15,158
down €15,158 (-61.2%), from €24,776 to €9,619
- Trade debts +€3,767
up €3,767 (+283.8%), from €1,327 to €5,094
- Gross operating margin -€28,700
down €28,700 (-18.4%), from €155,723 to €127,023
- Taxes -€8,116
down €8,116 (-17.5%), from €46,476 to €38,360
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 | €260,958 | €335,199 | +€74,241 | +28.4% |
| Fixed assets | 21/28 | €7,786 | €10,284 | +€2,498 | +32.1% |
| Tangible fixed assets | 22/27 | €7,786 | €10,284 | +€2,498 | +32.1% |
| Furniture and vehicles | 24 | €7,786 | €10,284 | +€2,498 | +32.1% |
| Current assets | 29/58 | €253,172 | €324,915 | +€71,743 | +28.3% |
| Amounts receivable within one year | 40/41 | €161,476 | €68,549 | -€92,927 | -57.5% |
| Trade receivables | 40 | €65,456 | €12,100 | -€53,356 | -81.5% |
| Other amounts receivable | 41 | €96,020 | €56,449 | -€39,571 | -41.2% |
| Cash at bank and in hand | 54/58 | €86,113 | €253,001 | +€166,887 | +193.8% |
| Deferred charges and accrued income | 490/1 | €5,583 | €3,365 | -€2,218 | -39.7% |
| Total equity and liabilities | 10/49 | €260,958 | €335,199 | +€74,241 | +28.4% |
| Equity | 10/15 | €234,736 | €318,388 | +€83,652 | +35.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €228,536 | €312,188 | +€83,652 | +36.6% |
| Distributable reserves | 133 | €228,536 | €312,188 | +€83,652 | +36.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €26,222 | €16,811 | -€9,411 | -35.9% |
| Amounts payable after more than one year | 17 | €118 | €148 | +€30 | +24.9% |
| Other amounts payable | 178/9 | €118 | €148 | +€30 | +24.9% |
| Amounts payable within one year | 42/48 | €26,103 | €14,713 | -€11,391 | -43.6% |
| Trade debts | 44 | €1,327 | €5,094 | +€3,767 | +283.8% |
| Suppliers | 440/4 | €1,327 | €5,094 | +€3,767 | +283.8% |
| Taxes, remuneration and social security | 45 | €24,776 | €9,619 | -€15,158 | -61.2% |
| Taxes | 450/3 | €24,776 | €9,619 | -€15,158 | -61.2% |
| Accrued charges and deferred income | 492/3 | - | €1,950 | +€1,950 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,840 | €3,793 | +€953 | +33.6% |
| Other operating charges | 640/8 | €1,708 | €3,009 | +€1,301 | +76.2% |
| Gross operating margin | 9900 | €155,723 | €127,023 | -€28,700 | -18.4% |
| Operating profit (loss) | 9901 | €151,175 | €120,221 | -€30,955 | -20.5% |
| Financial income | 75/76B | €1,620 | €2,010 | +€390 | +24.1% |
| Recurring financial income | 75 | €1,620 | €2,010 | +€390 | +24.1% |
| Financial charges | 65/66B | €263 | €219 | -€44 | -16.7% |
| Recurring financial charges | 65 | €263 | €219 | -€44 | -16.7% |
| Profit (loss) for the period before taxes | 9903 | €152,532 | €122,012 | -€30,520 | -20.0% |
| Income taxes | 67/77 | €46,476 | €38,360 | -€8,116 | -17.5% |
| Profit (loss) for the period | 9904 | €106,056 | €83,652 | -€22,404 | -21.1% |
| Profit (loss) for the period to be appropriated | 9905 | €106,056 | €83,652 | -€22,404 | -21.1% |
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 5 October 2026 via checked.be.