CHLM: 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.
CHLM
Largest movements
- Receivables after one year -€62,500
down €62,500 (-25.0%), from €250,000 to €187,500
- Cash +€56,468
up €56,468 (+243.1%), from €23,232 to €79,700
mainly Other debts (+€133,116) and Receivables after one year (+€62,500)
- Receivables within one year +€33,177
up €33,177 (+85.7%), from €38,716 to €71,893
of which Other amounts receivable: +€27,506
- Current investments +€15,002
up €15,002 (+11.2%), from €133,546 to €148,547
- Tangible fixed assets -€8,174
down €8,174 (-52.6%), from €15,532 to €7,357
of which Furniture and vehicles: -€8,409
- Other debts +€133,116
up €133,116 (+44.1%), from €301,970 to €435,086
- Profit (loss) carried forward -€99,540
down €99,540 (-85.1%), from €116,957 to €17,417
- Gross operating margin +€17,135
up €17,135 (+32.2%), from €53,181 to €70,316
- Financial charges +€10,479
up €10,479 (+1989.3%), from €527 to €11,006
- Financial income +€7,732
up €7,732 (+150.9%), from €5,125 to €12,857
- Taxes +€3,208
up €3,208 (+32.4%), from €9,895 to €13,103
- Depreciation -€1,389
down €1,389 (-14.2%), from €9,798 to €8,409
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 | €461,101 | €495,073 | +€33,972 | +7.4% |
| Fixed assets | 21/28 | €15,608 | €7,433 | -€8,174 | -52.4% |
| Tangible fixed assets | 22/27 | €15,532 | €7,357 | -€8,174 | -52.6% |
| Furniture and vehicles | 24 | €15,532 | €7,123 | -€8,409 | -54.1% |
| Assets under construction and advance payments | 27 | - | €235 | +€235 | |
| Financial fixed assets | 28 | €76 | €76 | = | 0.0% |
| Current assets | 29/58 | €445,494 | €487,640 | +€42,146 | +9.5% |
| Amounts receivable after more than one year | 29 | €250,000 | €187,500 | -€62,500 | -25.0% |
| Trade receivables | 290 | €250,000 | €187,500 | -€62,500 | -25.0% |
| Amounts receivable within one year | 40/41 | €38,716 | €71,893 | +€33,177 | +85.7% |
| Trade receivables | 40 | €28,611 | €34,282 | +€5,671 | +19.8% |
| Other amounts receivable | 41 | €10,105 | €37,611 | +€27,506 | +272.2% |
| Current investments | 50/53 | €133,546 | €148,547 | +€15,002 | +11.2% |
| Cash at bank and in hand | 54/58 | €23,232 | €79,700 | +€56,468 | +243.1% |
| Total equity and liabilities | 10/49 | €461,101 | €495,073 | +€33,972 | +7.4% |
| Equity | 10/15 | €120,457 | €20,917 | -€99,540 | -82.6% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €116,957 | €17,417 | -€99,540 | -85.1% |
| Amounts payable | 17/49 | €340,644 | €474,156 | +€133,512 | +39.2% |
| Amounts payable within one year | 42/48 | €340,644 | €474,156 | +€133,512 | +39.2% |
| Trade debts | 44 | €4,691 | €4,110 | -€581 | -12.4% |
| Suppliers | 440/4 | €4,691 | €4,110 | -€581 | -12.4% |
| Taxes, remuneration and social security | 45 | €33,984 | €34,961 | +€977 | +2.9% |
| Taxes | 450/3 | €33,984 | €34,281 | +€297 | +0.9% |
| Remuneration and social security | 454/9 | - | €680 | +€680 | |
| Other amounts payable | 47/48 | €301,970 | €435,086 | +€133,116 | +44.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,798 | €8,409 | -€1,389 | -14.2% |
| Other operating charges | 640/8 | €1,020 | €195 | -€825 | -80.9% |
| Gross operating margin | 9900 | €53,181 | €70,316 | +€17,135 | +32.2% |
| Operating profit (loss) | 9901 | €42,364 | €61,712 | +€19,348 | +45.7% |
| Financial income | 75/76B | €5,125 | €12,857 | +€7,732 | +150.9% |
| Recurring financial income | 75 | €5,125 | €12,857 | +€7,732 | +150.9% |
| Financial charges | 65/66B | €527 | €11,006 | +€10,479 | +1989.3% |
| Recurring financial charges | 65 | €527 | €11,006 | +€10,479 | +1989.3% |
| Profit (loss) for the period before taxes | 9903 | €46,962 | €63,564 | +€16,601 | +35.4% |
| Income taxes | 67/77 | €9,895 | €13,103 | +€3,208 | +32.4% |
| Profit (loss) for the period | 9904 | €37,067 | €50,460 | +€13,393 | +36.1% |
| Profit (loss) for the period to be appropriated | 9905 | €37,067 | €50,460 | +€13,393 | +36.1% |
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 11 October 2026 via checked.be.