ETS CHAMBERLIN: 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.
ETS CHAMBERLIN
Largest movements
- Receivables within one year +€6,337
up €6,337 (+36.3%), from €17,453 to €23,790
of which Trade receivables: +€5,736
- Stocks and contracts -€4,244
down €4,244 (-27.0%), from €15,725 to €11,480
- Cash +€799
up €799 (+3.9%), from €20,522 to €21,321
mainly Stocks and contracts (+€4,244) and Depreciation (+€1,398)
- Tangible fixed assets -€721
down €721 (-10.8%), from €6,686 to €5,965
of which Furniture and vehicles: -€579
- Other debts +€1,195
up €1,195 (+9.9%), from €12,032 to €13,227
- Trade debts +€843
up €843 (+10.6%), from €7,939 to €8,782
- Gross operating margin -€5,290
down €5,290 (-64.5%), from €8,197 to €2,907
- Taxes -€1,440
down €1,440 (-59.1%), from €2,435 to €995
- Depreciation +€355
up €355 (+34.1%), from €1,043 to €1,398
- Financial income -€113
down €113 (-48.8%), from €232 to €119
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 | €60,678 | €62,858 | +€2,180 | +3.6% |
| Fixed assets | 21/28 | €6,686 | €5,965 | -€721 | -10.8% |
| Tangible fixed assets | 22/27 | €6,686 | €5,965 | -€721 | -10.8% |
| Plant, machinery and equipment | 23 | €1,214 | €1,072 | -€142 | -11.7% |
| Furniture and vehicles | 24 | €5,472 | €4,893 | -€579 | -10.6% |
| Current assets | 29/58 | €53,992 | €56,893 | +€2,901 | +5.4% |
| Stocks and contracts in progress | 3 | €15,725 | €11,480 | -€4,244 | -27.0% |
| Stocks | 30/36 | €15,725 | €11,480 | -€4,244 | -27.0% |
| Amounts receivable within one year | 40/41 | €17,453 | €23,790 | +€6,337 | +36.3% |
| Trade receivables | 40 | €14,564 | €20,301 | +€5,736 | +39.4% |
| Other amounts receivable | 41 | €2,889 | €3,489 | +€600 | +20.8% |
| Cash at bank and in hand | 54/58 | €20,522 | €21,321 | +€799 | +3.9% |
| Deferred charges and accrued income | 490/1 | €292 | €302 | +€10 | +3.4% |
| Total equity and liabilities | 10/49 | €60,678 | €62,858 | +€2,180 | +3.6% |
| Equity | 10/15 | €36,338 | €36,912 | +€575 | +1.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €28,975 | €29,549 | +€575 | +2.0% |
| Distributable reserves | 133 | €28,975 | €29,549 | +€575 | +2.0% |
| Profit (loss) carried forward | 14 | €1,163 | €1,163 | = | 0.0% |
| Amounts payable | 17/49 | €24,341 | €25,946 | +€1,605 | +6.6% |
| Amounts payable within one year | 42/48 | €24,341 | €25,946 | +€1,605 | +6.6% |
| Trade debts | 44 | €7,939 | €8,782 | +€843 | +10.6% |
| Suppliers | 440/4 | €7,939 | €8,782 | +€843 | +10.6% |
| Taxes, remuneration and social security | 45 | €4,369 | €3,937 | -€433 | -9.9% |
| Taxes | 450/3 | €1,959 | €1,526 | -€433 | -22.1% |
| Remuneration and social security | 454/9 | €2,410 | €2,410 | = | 0.0% |
| Other amounts payable | 47/48 | €12,032 | €13,227 | +€1,195 | +9.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,043 | €1,398 | +€355 | +34.1% |
| Gross operating margin | 9900 | €8,197 | €2,907 | -€5,290 | -64.5% |
| Operating profit (loss) | 9901 | €7,155 | €1,509 | -€5,646 | -78.9% |
| Financial income | 75/76B | €232 | €119 | -€113 | -48.8% |
| Recurring financial income | 75 | €232 | €119 | -€113 | -48.8% |
| Financial charges | 65/66B | €50 | €59 | +€9 | +17.4% |
| Recurring financial charges | 65 | €50 | €59 | +€9 | +17.4% |
| Profit (loss) for the period before taxes | 9903 | €7,337 | €1,569 | -€5,768 | -78.6% |
| Income taxes | 67/77 | €2,435 | €995 | -€1,440 | -59.1% |
| Profit (loss) for the period | 9904 | €4,902 | €575 | -€4,328 | -88.3% |
| Profit (loss) for the period to be appropriated | 9905 | €4,902 | €575 | -€4,328 | -88.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.