CHOLLIMA: 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.
CHOLLIMA
Largest movements
- Cash -€15,526
down €15,526 (-29.4%), from €52,864 to €37,338
mainly Contributions, distributions and other (-€45,000) and Receivables within one year (-€9,029)
- Receivables within one year +€9,029
up €9,029 (+75.4%), from €11,972 to €21,001
- Tangible fixed assets +€4,249
up €4,249 (+32.9%), from €12,900 to €17,149
- Profit (loss) carried forward -€36,291
down €36,291 (-50.9%), from €71,339 to €35,048
- Other debts +€25,449
up €25,449 (+17645.8%), from €144 to €25,593
- Tax, wage and social debts +€6,877
up €6,877 (+341.8%), from €2,012 to €8,888
- Advances received +€2,000
new in 2025: €2,000
- Gross operating margin +€11,381
up €11,381 (+208.3%), from €5,465 to €16,845
- Taxes +€3,670
new in 2025: €3,670
- Depreciation +€2,118
up €2,118 (+111.3%), from €1,904 to €4,022
- Write-downs -€1,365
new in 2025: -€1,365
- Other operating charges -€1,053
down €1,053 (-46.4%), from €2,269 to €1,216
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 | €77,736 | €75,487 | -€2,249 | -2.9% |
| Fixed assets | 21/28 | €12,900 | €17,149 | +€4,249 | +32.9% |
| Tangible fixed assets | 22/27 | €12,900 | €17,149 | +€4,249 | +32.9% |
| Furniture and vehicles | 24 | €12,900 | €17,149 | +€4,249 | +32.9% |
| Current assets | 29/58 | €64,836 | €58,339 | -€6,497 | -10.0% |
| Amounts receivable within one year | 40/41 | €11,972 | €21,001 | +€9,029 | +75.4% |
| Trade receivables | 40 | €11,972 | €21,001 | +€9,029 | +75.4% |
| Cash at bank and in hand | 54/58 | €52,864 | €37,338 | -€15,526 | -29.4% |
| Total equity and liabilities | 10/49 | €77,736 | €75,487 | -€2,249 | -2.9% |
| Equity | 10/15 | €73,839 | €37,548 | -€36,291 | -49.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €71,339 | €35,048 | -€36,291 | -50.9% |
| Amounts payable | 17/49 | €3,898 | €37,940 | +€34,042 | +873.4% |
| Amounts payable within one year | 42/48 | €3,898 | €37,940 | +€34,042 | +873.4% |
| Trade debts | 44 | €1,742 | €1,458 | -€283 | -16.3% |
| Suppliers | 440/4 | €1,742 | €1,458 | -€283 | -16.3% |
| Advances received on contracts in progress | 46 | - | €2,000 | +€2,000 | |
| Taxes, remuneration and social security | 45 | €2,012 | €8,888 | +€6,877 | +341.8% |
| Taxes | 450/3 | €2,012 | €8,888 | +€6,877 | +341.8% |
| Other amounts payable | 47/48 | €144 | €25,593 | +€25,449 | +17645.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,904 | €4,022 | +€2,118 | +111.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€1,365 | -€1,365 | |
| Other operating charges | 640/8 | €2,269 | €1,216 | -€1,053 | -46.4% |
| Gross operating margin | 9900 | €5,465 | €16,845 | +€11,381 | +208.3% |
| Operating profit (loss) | 9901 | €1,292 | €12,972 | +€11,681 | +904.2% |
| Financial income | 75/76B | €88 | - | -€88 | |
| Recurring financial income | 75 | €88 | - | -€88 | |
| Financial charges | 65/66B | €389 | €594 | +€204 | +52.5% |
| Recurring financial charges | 65 | €389 | €594 | +€204 | +52.5% |
| Profit (loss) for the period before taxes | 9903 | €990 | €12,379 | +€11,388 | +1150.1% |
| Income taxes | 67/77 | - | €3,670 | +€3,670 | |
| Profit (loss) for the period | 9904 | €990 | €8,709 | +€7,719 | +779.5% |
| Profit (loss) for the period to be appropriated | 9905 | €990 | €8,709 | +€7,719 | +779.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.