CHLOMAN: 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.
CHLOMAN
Largest movements
- Receivables within one year -€127,681
down €127,681 (-95.8%), from €133,288 to €5,607
of which Trade receivables: -€122,744
- Tangible fixed assets -€13,885
down €13,885 (-15.6%), from €89,155 to €75,269
of which Land and buildings: -€12,830
- Other debts -€150,438
down €150,438 (-61.0%), from €246,477 to €96,039
- Tax, wage and social debts +€24,831
new in 2025: €24,831
- Current portion of long-term debt -€7,590
down €7,590 (-50.4%), from €15,065 to €7,475
- Debts after one year -€7,475
down €7,475 (-8.5%), from €88,301 to €80,826
- Trade debts -€3,124
down €3,124 (-56.2%), from €5,556 to €2,432
- Turnover -€30,156
no longer reported in 2025 (was €30,156)
- Purchases and services -€14,798
no longer reported in 2025 (was €14,798)
- Gross operating margin +€7,253
up €7,253 (+42.2%), from €17,180 to €24,433
- Financial charges -€2,785
down €2,785 (-27.8%), from €10,029 to €7,244
- Financial income -€1,231
down €1,231 (-77.6%), from €1,585 to €354
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 | €296,991 | €155,425 | -€141,567 | -47.7% |
| Fixed assets | 21/28 | €89,155 | €75,269 | -€13,885 | -15.6% |
| Tangible fixed assets | 22/27 | €89,155 | €75,269 | -€13,885 | -15.6% |
| Land and buildings | 22 | €83,104 | €70,274 | -€12,830 | -15.4% |
| Furniture and vehicles | 24 | €6,050 | €4,995 | -€1,055 | -17.4% |
| Current assets | 29/58 | €207,837 | €80,155 | -€127,681 | -61.4% |
| Amounts receivable within one year | 40/41 | €133,288 | €5,607 | -€127,681 | -95.8% |
| Trade receivables | 40 | €123,869 | €1,125 | -€122,744 | -99.1% |
| Other amounts receivable | 41 | €9,419 | €4,482 | -€4,937 | -52.4% |
| Cash at bank and in hand | 54/58 | €0 | - | -€0 | |
| Deferred charges and accrued income | 490/1 | €74,549 | €74,549 | = | 0.0% |
| Total equity and liabilities | 10/49 | €296,991 | €155,425 | -€141,567 | -47.7% |
| Equity | 10/15 | -€68,499 | -€67,275 | +€1,225 | +1.8% |
| Contributions | 10/11 | €13,000 | €13,000 | = | 0.0% |
| Reserves | 13 | €19,509 | €19,509 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €17,649 | €17,649 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€101,008 | -€99,784 | +€1,225 | +1.2% |
| Amounts payable | 17/49 | €365,491 | €222,699 | -€142,791 | -39.1% |
| Amounts payable after more than one year | 17 | €88,301 | €80,826 | -€7,475 | -8.5% |
| Financial debts | 170/4 | €88,301 | €80,826 | -€7,475 | -8.5% |
| Amounts payable within one year | 42/48 | €277,190 | €141,874 | -€135,316 | -48.8% |
| Current portion of amounts payable after more than one year | 42 | €15,065 | €7,475 | -€7,590 | -50.4% |
| Financial debts | 43 | €10,092 | €11,096 | +€1,004 | +9.9% |
| Credit institutions | 430/8 | €10,092 | €11,096 | +€1,004 | +9.9% |
| Trade debts | 44 | €5,556 | €2,432 | -€3,124 | -56.2% |
| Suppliers | 440/4 | €5,556 | €2,432 | -€3,124 | -56.2% |
| Taxes, remuneration and social security | 45 | - | €24,831 | +€24,831 | |
| Taxes | 450/3 | - | €24,831 | +€24,831 | |
| Other amounts payable | 47/48 | €246,477 | €96,039 | -€150,438 | -61.0% |
| Turnover | 70 | €30,156 | - | -€30,156 | |
| Non-recurring operating income | 76A | €1,822 | - | -€1,822 | |
| Goods, raw materials, services and sundry goods | 60/61 | €14,798 | - | -€14,798 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,741 | €13,885 | +€144 | +1.0% |
| Other operating charges | 640/8 | €2,885 | €2,433 | -€452 | -15.7% |
| Non-recurring operating charges | 66A | €55,053 | - | -€55,053 | |
| Gross operating margin | 9900 | €17,180 | €24,433 | +€7,253 | +42.2% |
| Operating profit (loss) | 9901 | -€54,500 | €8,115 | +€62,615 | |
| Financial income | 75/76B | €1,585 | €354 | -€1,231 | -77.6% |
| Recurring financial income | 75 | €1,585 | €354 | -€1,231 | -77.6% |
| Financial charges | 65/66B | €10,029 | €7,244 | -€2,785 | -27.8% |
| Recurring financial charges | 65 | €10,029 | €7,244 | -€2,785 | -27.8% |
| Profit (loss) for the period before taxes | 9903 | -€62,944 | €1,225 | +€64,169 | |
| Profit (loss) for the period | 9904 | -€62,944 | €1,225 | +€64,169 | |
| Profit (loss) for the period to be appropriated | 9905 | -€62,944 | €1,225 | +€64,169 |
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 15 October 2026 via checked.be.