CHUMADIA: 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.
CHUMADIA
Largest movements
- Cash -€29,782
down €29,782 (-97.9%), from €30,407 to €625
mainly Net result for the year (-€20,847) and Other debts (-€9,309)
- Tangible fixed assets -€10,775
down €10,775 (-85.5%), from €12,598 to €1,823
- Receivables within one year -€2,170
down €2,170 (-86.8%), from €2,500 to €330
- Profit (loss) carried forward -€20,847
down €20,847 (-56.6%), from -€36,831 to -€57,679
- Other debts -€9,309
down €9,309 (-18.2%), from €51,166 to €41,857
- Trade debts -€6,673
no longer reported in 2025 (was €6,673)
- Tax, wage and social debts -€5,987
no longer reported in 2025 (was €5,987)
- Purchases and services -€170,325
down €170,325 (-95.6%), from €178,226 to €7,901
- Gross operating margin -€68,474
down €68,474, from €60,996 to -€7,478
- Staff costs -€57,701
no longer reported in 2025 (was €57,701)
- Depreciation -€3,410
no longer reported in 2025 (was €3,410)
- Taxes +€2,500
no longer reported in 2025 (was -€2,500)
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 | €45,595 | €2,778 | -€42,817 | -93.9% |
| Fixed assets | 21/28 | €12,598 | €1,823 | -€10,775 | -85.5% |
| Tangible fixed assets | 22/27 | €12,598 | €1,823 | -€10,775 | -85.5% |
| Plant, machinery and equipment | 23 | €12,598 | €1,823 | -€10,775 | -85.5% |
| Current assets | 29/58 | €32,996 | €955 | -€32,042 | -97.1% |
| Stocks and contracts in progress | 3 | €89 | - | -€89 | |
| Stocks | 30/36 | €89 | - | -€89 | |
| Amounts receivable within one year | 40/41 | €2,500 | €330 | -€2,170 | -86.8% |
| Other amounts receivable | 41 | €2,500 | €330 | -€2,170 | -86.8% |
| Cash at bank and in hand | 54/58 | €30,407 | €625 | -€29,782 | -97.9% |
| Total equity and liabilities | 10/49 | €45,595 | €2,778 | -€42,817 | -93.9% |
| Equity | 10/15 | -€18,231 | -€39,079 | -€20,847 | -114% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,831 | -€57,679 | -€20,847 | -56.6% |
| Amounts payable | 17/49 | €63,826 | €41,857 | -€21,969 | -34.4% |
| Amounts payable within one year | 42/48 | €63,826 | €41,857 | -€21,969 | -34.4% |
| Trade debts | 44 | €6,673 | - | -€6,673 | |
| Suppliers | 440/4 | €6,673 | - | -€6,673 | |
| Taxes, remuneration and social security | 45 | €5,987 | - | -€5,987 | |
| Taxes | 450/3 | €5,987 | - | -€5,987 | |
| Other amounts payable | 47/48 | €51,166 | €41,857 | -€9,309 | -18.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €178,226 | €7,901 | -€170,325 | -95.6% |
| Remuneration, social security and pensions | 62 | €57,701 | - | -€57,701 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,410 | - | -€3,410 | |
| Other operating charges | 640/8 | €4,116 | €2,249 | -€1,868 | -45.4% |
| Non-recurring operating charges | 66A | - | €10,864 | +€10,864 | |
| Gross operating margin | 9900 | €60,996 | -€7,478 | -€68,474 | |
| Operating profit (loss) | 9901 | -€4,231 | -€20,591 | -€16,359 | -387% |
| Financial charges | 65/66B | €639 | €257 | -€382 | -59.8% |
| Recurring financial charges | 65 | €639 | €257 | -€382 | -59.8% |
| Profit (loss) for the period before taxes | 9903 | -€4,870 | -€20,847 | -€15,977 | -328% |
| Income taxes | 67/77 | -€2,500 | - | +€2,500 | |
| Profit (loss) for the period | 9904 | -€2,370 | -€20,847 | -€18,477 | -780% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,370 | -€20,847 | -€18,477 | -780% |
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 14 October 2026 via checked.be.