FA_CHALMET: 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.
FA_CHALMET
Largest movements
- Cash +€25,628
up €25,628 (+107%), from €24,023 to €49,651
mainly Receivables within one year (+€10,615) and Depreciation (+€8,977)
- Receivables within one year -€10,615
down €10,615 (-15.2%), from €69,958 to €59,343
of which Trade receivables: -€6,907
- Tangible fixed assets -€8,977
down €8,977 (-26.4%), from €33,954 to €24,977
of which Furniture and vehicles: -€8,014
- Stocks and contracts -€1,775
down €1,775 (-11.6%), from €15,360 to €13,585
- Profit (loss) carried forward +€2,841
up €2,841 (+54.5%), from €5,211 to €8,052
- Tax, wage and social debts +€2,584
up €2,584 (+58.5%), from €4,418 to €7,001
of which Remuneration and social security: +€1,532
- Depreciation -€3,842
down €3,842 (-30.0%), from €12,819 to €8,977
- Staff costs +€3,315
up €3,315 (+6.4%), from €51,413 to €54,728
- Gross operating margin +€2,086
up €2,086 (+3.1%), from €66,588 to €68,674
- Taxes +€708
up €708 (+244%), from €290 to €998
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 | €143,295 | €147,556 | +€4,261 | +3.0% |
| Fixed assets | 21/28 | €33,954 | €24,977 | -€8,977 | -26.4% |
| Tangible fixed assets | 22/27 | €33,954 | €24,977 | -€8,977 | -26.4% |
| Plant, machinery and equipment | 23 | €4,522 | €3,559 | -€963 | -21.3% |
| Furniture and vehicles | 24 | €29,432 | €21,419 | -€8,014 | -27.2% |
| Current assets | 29/58 | €109,341 | €122,579 | +€13,237 | +12.1% |
| Stocks and contracts in progress | 3 | €15,360 | €13,585 | -€1,775 | -11.6% |
| Stocks | 30/36 | €15,360 | €13,585 | -€1,775 | -11.6% |
| Amounts receivable within one year | 40/41 | €69,958 | €59,343 | -€10,615 | -15.2% |
| Trade receivables | 40 | €10,174 | €3,267 | -€6,907 | -67.9% |
| Other amounts receivable | 41 | €59,784 | €56,076 | -€3,708 | -6.2% |
| Cash at bank and in hand | 54/58 | €24,023 | €49,651 | +€25,628 | +107% |
| Total equity and liabilities | 10/49 | €143,295 | €147,556 | +€4,261 | +3.0% |
| Equity | 10/15 | €135,035 | €137,876 | +€2,841 | +2.1% |
| Contributions | 10/11 | €26,100 | €26,100 | = | 0.0% |
| Reserves | 13 | €103,725 | €103,725 | = | 0.0% |
| Distributable reserves | 133 | €103,725 | €103,725 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,211 | €8,052 | +€2,841 | +54.5% |
| Amounts payable | 17/49 | €8,260 | €9,680 | +€1,419 | +17.2% |
| Amounts payable within one year | 42/48 | €8,260 | €9,680 | +€1,419 | +17.2% |
| Trade debts | 44 | €3,843 | €2,678 | -€1,165 | -30.3% |
| Suppliers | 440/4 | €3,843 | €2,678 | -€1,165 | -30.3% |
| Taxes, remuneration and social security | 45 | €4,418 | €7,001 | +€2,584 | +58.5% |
| Taxes | 450/3 | €2,527 | €3,579 | +€1,052 | +41.6% |
| Remuneration and social security | 454/9 | €1,890 | €3,423 | +€1,532 | +81.1% |
| Remuneration, social security and pensions | 62 | €51,413 | €54,728 | +€3,315 | +6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,819 | €8,977 | -€3,842 | -30.0% |
| Other operating charges | 640/8 | €2,076 | €1,867 | -€208 | -10.0% |
| Gross operating margin | 9900 | €66,588 | €68,674 | +€2,086 | +3.1% |
| Operating profit (loss) | 9901 | €280 | €3,101 | +€2,821 | +1,007% |
| Financial income | 75/76B | €690 | €795 | +€104 | +15.1% |
| Recurring financial income | 75 | €690 | €795 | +€104 | +15.1% |
| Financial charges | 65/66B | €277 | €56 | -€221 | -79.8% |
| Recurring financial charges | 65 | €277 | €56 | -€221 | -79.8% |
| Profit (loss) for the period before taxes | 9903 | €694 | €3,840 | +€3,146 | +454% |
| Income taxes | 67/77 | €290 | €998 | +€708 | +244% |
| Profit (loss) for the period | 9904 | €403 | €2,841 | +€2,438 | +605% |
| Profit (loss) for the period to be appropriated | 9905 | €403 | €2,841 | +€2,438 | +605% |
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 15 October 2026 via checked.be.