Choumitso: 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.
Choumitso
Largest movements
- Cash +€34,511
up €34,511 (+127%), from €27,235 to €61,746
mainly Net result for the year (+€40,070) and Deferred charges and accrued income (+€779)
- Receivables within one year +€4,679
up €4,679 (+40.4%), from €11,594 to €16,273
- Reserves +€40,070
up €40,070 (+184%), from €21,755 to €61,826
- Tax, wage and social debts -€1,447
down €1,447 (-13.1%), from €11,038 to €9,591
- Gross operating margin +€26,331
up €26,331 (+92.2%), from €28,574 to €54,905
- Taxes +€5,107
up €5,107 (+92.4%), from €5,526 to €10,633
- Financial charges +€2,830
up €2,830 (+384%), from €738 to €3,567
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 | €41,415 | €79,319 | +€37,904 | +91.5% |
| Fixed assets | 21/28 | €1,807 | €1,300 | -€507 | -28.1% |
| Tangible fixed assets | 22/27 | €1,807 | €1,300 | -€507 | -28.1% |
| Furniture and vehicles | 24 | €1,807 | €1,300 | -€507 | -28.1% |
| Current assets | 29/58 | €39,608 | €78,019 | +€38,411 | +97.0% |
| Amounts receivable within one year | 40/41 | €11,594 | €16,273 | +€4,679 | +40.4% |
| Trade receivables | 40 | €11,594 | €16,273 | +€4,679 | +40.4% |
| Cash at bank and in hand | 54/58 | €27,235 | €61,746 | +€34,511 | +127% |
| Deferred charges and accrued income | 490/1 | €779 | €0 | -€779 | -100% |
| Total equity and liabilities | 10/49 | €41,415 | €79,319 | +€37,904 | +91.5% |
| Equity | 10/15 | €26,755 | €66,826 | +€40,070 | +150% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €21,755 | €61,826 | +€40,070 | +184% |
| Distributable reserves | 133 | €21,755 | €61,826 | +€40,070 | +184% |
| Amounts payable | 17/49 | €14,660 | €12,493 | -€2,167 | -14.8% |
| Amounts payable within one year | 42/48 | €14,660 | €12,493 | -€2,167 | -14.8% |
| Financial debts | 43 | €38 | €53 | +€14 | +37.5% |
| Credit institutions | 430/8 | €38 | €53 | +€14 | +37.5% |
| Trade debts | 44 | €787 | €203 | -€583 | -74.2% |
| Suppliers | 440/4 | €787 | €203 | -€583 | -74.2% |
| Taxes, remuneration and social security | 45 | €11,038 | €9,591 | -€1,447 | -13.1% |
| Taxes | 450/3 | €11,038 | €9,591 | -€1,447 | -13.1% |
| Other amounts payable | 47/48 | €2,797 | €2,646 | -€151 | -5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €183 | €507 | +€324 | +177% |
| Other operating charges | 640/8 | €372 | €128 | -€244 | -65.7% |
| Gross operating margin | 9900 | €28,574 | €54,905 | +€26,331 | +92.2% |
| Operating profit (loss) | 9901 | €28,019 | €54,271 | +€26,252 | +93.7% |
| Financial charges | 65/66B | €738 | €3,567 | +€2,830 | +384% |
| Recurring financial charges | 65 | €738 | €3,567 | +€2,830 | +384% |
| Profit (loss) for the period before taxes | 9903 | €27,281 | €50,703 | +€23,422 | +85.9% |
| Income taxes | 67/77 | €5,526 | €10,633 | +€5,107 | +92.4% |
| Profit (loss) for the period | 9904 | €21,755 | €40,070 | +€18,315 | +84.2% |
| Profit (loss) for the period to be appropriated | 9905 | €21,755 | €40,070 | +€18,315 | +84.2% |
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 18 October 2026 via checked.be.