CHUM: 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.
CHUM
Largest movements
- Cash -€204
down €204 (-26.8%), from €762 to €557
mainly Other debts (-€2,582) and Receivables within one year (-€184)
- Receivables within one year +€184
up €184 (+25.3%), from €726 to €910
of which Trade receivables: +€182
- Tangible fixed assets -€168
down €168 (-55.6%), from €301 to €134
of which Furniture and vehicles: -€109
- Other debts -€2,582
down €2,582 (-10.4%), from €24,828 to €22,246
- Trade debts +€1,323
up €1,323 (+7649.4%), from €17 to €1,341
- Profit (loss) carried forward +€591
up €591 (+1.4%), from -€43,433 to -€42,842
- Tax, wage and social debts +€551
up €551 (+64.6%), from €853 to €1,404
- Accrued charges and deferred income -€72
no longer reported in 2025 (was €72)
- Gross operating margin -€713
down €713 (-20.9%), from €3,407 to €2,694
- Other operating charges -€352
down €352 (-27.5%), from €1,280 to €928
- Taxes -€237
down €237 (-23.1%), from €1,026 to €789
- Depreciation -€81
down €81 (-32.7%), from €249 to €168
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 | €2,789 | €2,601 | -€188 | -6.8% |
| Fixed assets | 21/28 | €1,301 | €1,134 | -€168 | -12.9% |
| Tangible fixed assets | 22/27 | €301 | €134 | -€168 | -55.6% |
| Plant, machinery and equipment | 23 | €59 | - | -€59 | |
| Furniture and vehicles | 24 | €242 | €134 | -€109 | -44.8% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €1,488 | €1,467 | -€21 | -1.4% |
| Amounts receivable within one year | 40/41 | €726 | €910 | +€184 | +25.3% |
| Trade receivables | 40 | €726 | €908 | +€182 | +25.0% |
| Other amounts receivable | 41 | - | €2 | +€2 | |
| Cash at bank and in hand | 54/58 | €762 | €557 | -€204 | -26.8% |
| Total equity and liabilities | 10/49 | €2,789 | €2,601 | -€188 | -6.8% |
| Equity | 10/15 | -€22,981 | -€22,390 | +€591 | +2.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,433 | -€42,842 | +€591 | +1.4% |
| Amounts payable | 17/49 | €25,770 | €24,991 | -€780 | -3.0% |
| Amounts payable within one year | 42/48 | €25,698 | €24,991 | -€707 | -2.8% |
| Trade debts | 44 | €17 | €1,341 | +€1,323 | +7649.4% |
| Suppliers | 440/4 | €17 | €1,341 | +€1,323 | +7649.4% |
| Taxes, remuneration and social security | 45 | €853 | €1,404 | +€551 | +64.6% |
| Taxes | 450/3 | €853 | €1,404 | +€551 | +64.6% |
| Other amounts payable | 47/48 | €24,828 | €22,246 | -€2,582 | -10.4% |
| Accrued charges and deferred income | 492/3 | €72 | - | -€72 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €249 | €168 | -€81 | -32.7% |
| Other operating charges | 640/8 | €1,280 | €928 | -€352 | -27.5% |
| Gross operating margin | 9900 | €3,407 | €2,694 | -€713 | -20.9% |
| Operating profit (loss) | 9901 | €1,878 | €1,598 | -€280 | -14.9% |
| Financial charges | 65/66B | €237 | €218 | -€20 | -8.2% |
| Recurring financial charges | 65 | €237 | €218 | -€20 | -8.2% |
| Profit (loss) for the period before taxes | 9903 | €1,641 | €1,381 | -€260 | -15.8% |
| Income taxes | 67/77 | €1,026 | €789 | -€237 | -23.1% |
| Profit (loss) for the period | 9904 | €615 | €591 | -€23 | -3.8% |
| Profit (loss) for the period to be appropriated | 9905 | €615 | €591 | -€23 | -3.8% |
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 3 October 2026 via checked.be.