CHUMMY: 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.
CHUMMY
Largest movements
- Tangible fixed assets -€129,158
down €129,158 (-36.8%), from €350,879 to €221,721
of which Land and buildings: -€115,314
- Deferred charges and accrued income -€9,404
no longer reported in 2025 (was €9,404)
- Reserves -€163,983
down €163,983 (-47.0%), from €348,784 to €184,801
of which Distributable reserves: -€159,473
- Other debts +€43,113
up €43,113 (+529%), from €8,157 to €51,270
- Debts after one year -€18,514
down €18,514 (-10.9%), from €170,490 to €151,976
- Current portion of long-term debt +€11,798
up €11,798 (+22.0%), from €53,621 to €65,419
- Tax, wage and social debts -€8,056
down €8,056 (-47.3%), from €17,031 to €8,975
- Gross operating margin +€85,229
up €85,229 (+106%), from €80,220 to €165,449
- Depreciation -€7,358
down €7,358 (-20.6%), from €35,729 to €28,371
- Taxes +€4,349
up €4,349 (+34.1%), from €12,740 to €17,089
- Financial income -€3,062
down €3,062 (-34.9%), from €8,775 to €5,713
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 | €646,569 | €505,331 | -€141,238 | -21.8% |
| Fixed assets | 21/28 | €351,428 | €222,269 | -€129,158 | -36.8% |
| Tangible fixed assets | 22/27 | €350,879 | €221,721 | -€129,158 | -36.8% |
| Land and buildings | 22 | €307,632 | €192,319 | -€115,314 | -37.5% |
| Plant, machinery and equipment | 23 | €42,975 | €29,402 | -€13,573 | -31.6% |
| Furniture and vehicles | 24 | €272 | - | -€272 | |
| Financial fixed assets | 28 | €548 | €548 | = | 0.0% |
| Current assets | 29/58 | €295,141 | €283,062 | -€12,079 | -4.1% |
| Amounts receivable after more than one year | 29 | €270,000 | €270,000 | = | 0.0% |
| Other amounts receivable | 291 | €270,000 | €270,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €6,507 | €5,094 | -€1,414 | -21.7% |
| Trade receivables | 40 | €2,631 | €1,484 | -€1,147 | -43.6% |
| Other amounts receivable | 41 | €3,876 | €3,610 | -€266 | -6.9% |
| Cash at bank and in hand | 54/58 | €9,230 | €7,968 | -€1,262 | -13.7% |
| Deferred charges and accrued income | 490/1 | €9,404 | - | -€9,404 | |
| Total equity and liabilities | 10/49 | €646,569 | €505,331 | -€141,238 | -21.8% |
| Equity | 10/15 | €367,384 | €203,401 | -€163,983 | -44.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €348,784 | €184,801 | -€163,983 | -47.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €118,662 | €114,152 | -€4,510 | -3.8% |
| Distributable reserves | 133 | €228,262 | €68,789 | -€159,473 | -69.9% |
| Provisions and deferred taxes | 16 | €20,504 | €19,002 | -€1,502 | -7.3% |
| Deferred taxes | 168 | €20,504 | €19,002 | -€1,502 | -7.3% |
| Amounts payable | 17/49 | €258,681 | €282,928 | +€24,246 | +9.4% |
| Amounts payable after more than one year | 17 | €170,490 | €151,976 | -€18,514 | -10.9% |
| Financial debts | 170/4 | €170,490 | €151,976 | -€18,514 | -10.9% |
| Amounts payable within one year | 42/48 | €88,191 | €130,952 | +€42,761 | +48.5% |
| Current portion of amounts payable after more than one year | 42 | €53,621 | €65,419 | +€11,798 | +22.0% |
| Trade debts | 44 | €9,382 | €5,287 | -€4,095 | -43.6% |
| Suppliers | 440/4 | €9,382 | €5,287 | -€4,095 | -43.6% |
| Taxes, remuneration and social security | 45 | €17,031 | €8,975 | -€8,056 | -47.3% |
| Taxes | 450/3 | €17,031 | €8,975 | -€8,056 | -47.3% |
| Other amounts payable | 47/48 | €8,157 | €51,270 | +€43,113 | +529% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,729 | €28,371 | -€7,358 | -20.6% |
| Other operating charges | 640/8 | €3,628 | €3,727 | +€98 | +2.7% |
| Gross operating margin | 9900 | €80,220 | €165,449 | +€85,229 | +106% |
| Operating profit (loss) | 9901 | €40,863 | €133,351 | +€92,488 | +226% |
| Financial income | 75/76B | €8,775 | €5,713 | -€3,062 | -34.9% |
| Recurring financial income | 75 | €8,775 | €5,713 | -€3,062 | -34.9% |
| Financial charges | 65/66B | €11,786 | €10,567 | -€1,219 | -10.3% |
| Recurring financial charges | 65 | €11,786 | €10,567 | -€1,219 | -10.3% |
| Profit (loss) for the period before taxes | 9903 | €37,851 | €128,497 | +€90,646 | +239% |
| Transfer from deferred taxes | 780 | €1,502 | €1,502 | = | 0.0% |
| Income taxes | 67/77 | €12,740 | €17,089 | +€4,349 | +34.1% |
| Profit (loss) for the period | 9904 | €26,613 | €112,910 | +€86,297 | +324% |
| Transfer from tax-exempt reserves | 789 | €4,510 | €4,510 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €31,123 | €117,420 | +€86,297 | +277% |
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 25 October 2026 via checked.be.