CHUMAGRI: 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.
CHUMAGRI
Largest movements
- Receivables within one year -€16,876
down €16,876 (-15.0%), from €112,764 to €95,888
of which Trade receivables: -€24,808
- Tangible fixed assets -€16,559
down €16,559 (-15.5%), from €106,865 to €90,306
- Stocks and contracts +€5,556
up €5,556 (+570%), from €974 to €6,530
- Cash +€4,888
up €4,888 (+143%), from €3,424 to €8,313
mainly Depreciation (+€27,022) and Receivables within one year (+€16,876)
- Trade debts -€8,890
down €8,890 (-20.7%), from €42,981 to €34,091
- Debts after one year -€7,786
down €7,786 (-9.7%), from €79,882 to €72,096
of which Financial debts: -€20,286
- Reserves -€3,608
down €3,608 (-25.4%), from €14,184 to €10,575
- Current portion of long-term debt -€2,362
down €2,362 (-6.5%), from €36,422 to €34,060
- Profit (loss) carried forward -€2,304
down €2,304 (-12.4%), from €18,607 to €16,302
- Gross operating margin -€20,316
down €20,316 (-22.1%), from €92,074 to €71,758
- Financial charges -€8,525
down €8,525 (-14.6%), from €58,465 to €49,941
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 | €224,229 | €201,237 | -€22,991 | -10.3% |
| Fixed assets | 21/28 | €106,865 | €90,306 | -€16,559 | -15.5% |
| Tangible fixed assets | 22/27 | €106,865 | €90,306 | -€16,559 | -15.5% |
| Furniture and vehicles | 24 | €106,865 | €90,306 | -€16,559 | -15.5% |
| Current assets | 29/58 | €117,364 | €110,932 | -€6,432 | -5.5% |
| Stocks and contracts in progress | 3 | €974 | €6,530 | +€5,556 | +570% |
| Stocks | 30/36 | €974 | €6,530 | +€5,556 | +570% |
| Amounts receivable within one year | 40/41 | €112,764 | €95,888 | -€16,876 | -15.0% |
| Trade receivables | 40 | €107,245 | €82,437 | -€24,808 | -23.1% |
| Other amounts receivable | 41 | €5,519 | €13,451 | +€7,932 | +144% |
| Current investments | 50/53 | €201 | €201 | -€0 | -0.2% |
| Cash at bank and in hand | 54/58 | €3,424 | €8,313 | +€4,888 | +143% |
| Total equity and liabilities | 10/49 | €224,229 | €201,237 | -€22,991 | -10.3% |
| Equity | 10/15 | €61,940 | €56,028 | -€5,913 | -9.5% |
| Contributions | 10/11 | €29,150 | €29,150 | = | 0.0% |
| Reserves | 13 | €14,184 | €10,575 | -€3,608 | -25.4% |
| Tax-exempt reserves | 132 | €14,184 | €10,575 | -€3,608 | -25.4% |
| Profit (loss) carried forward | 14 | €18,607 | €16,302 | -€2,304 | -12.4% |
| Amounts payable | 17/49 | €162,288 | €145,209 | -€17,079 | -10.5% |
| Amounts payable after more than one year | 17 | €79,882 | €72,096 | -€7,786 | -9.7% |
| Financial debts | 170/4 | €72,382 | €52,096 | -€20,286 | -28.0% |
| Advances received on contracts in progress | 176 | €7,500 | €20,000 | +€12,500 | +167% |
| Amounts payable within one year | 42/48 | €79,403 | €68,150 | -€11,253 | -14.2% |
| Current portion of amounts payable after more than one year | 42 | €36,422 | €34,060 | -€2,362 | -6.5% |
| Trade debts | 44 | €42,981 | €34,091 | -€8,890 | -20.7% |
| Suppliers | 440/4 | €42,981 | €34,091 | -€8,890 | -20.7% |
| Accrued charges and deferred income | 492/3 | €3,003 | €4,963 | +€1,960 | +65.3% |
| Remuneration, social security and pensions | 62 | €387 | €400 | +€12 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,932 | €27,022 | +€90 | +0.3% |
| Other operating charges | 640/8 | €370 | €308 | -€62 | -16.8% |
| Non-recurring operating charges | 66A | €0 | - | -€0 | |
| Gross operating margin | 9900 | €92,074 | €71,758 | -€20,316 | -22.1% |
| Operating profit (loss) | 9901 | €64,384 | €44,028 | -€20,356 | -31.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €58,465 | €49,941 | -€8,525 | -14.6% |
| Recurring financial charges | 65 | €58,465 | €49,941 | -€8,525 | -14.6% |
| Profit (loss) for the period before taxes | 9903 | €5,919 | -€5,913 | -€11,831 | |
| Profit (loss) for the period | 9904 | €5,919 | -€5,913 | -€11,831 | |
| Transfer from tax-exempt reserves | 789 | €5,608 | €3,608 | -€2,000 | -35.7% |
| Profit (loss) for the period to be appropriated | 9905 | €11,527 | -€2,304 | -€13,831 |
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 17 October 2026 via checked.be.