LE CHAMAN DIGITAL: 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.
LE CHAMAN DIGITAL
Largest movements
- Receivables within one year +€18,105
up €18,105 (+276%), from €6,560 to €24,665
of which Trade receivables: +€20,677
- Cash -€15,343
down €15,343 (-56.5%), from €27,136 to €11,794
mainly Receivables within one year (-€18,105) and Net result for the year (-€18,093)
- Tangible fixed assets -€4,330
down €4,330 (-52.0%), from €8,334 to €4,004
of which Furniture and vehicles: -€3,365
- Profit (loss) carried forward -€18,093
down €18,093 (-130%), from -€13,924 to -€32,018
- Trade debts +€8,341
up €8,341 (+405%), from €2,060 to €10,402
- Other debts +€6,996
up €6,996 (+27.5%), from €25,408 to €32,403
- Tax, wage and social debts +€1,333
up €1,333 (+13.5%), from €9,863 to €11,196
- Short-term financial debts -€595
no longer reported in 2025 (was €595)
- Gross operating margin +€13,309
up €13,309 (+53.7%), from -€24,784 to -€11,475
- Taxes +€4,642
up €4,642, from -€4,605 to €37
- Other operating charges +€3,505
up €3,505 (+268%), from €1,306 to €4,811
- Depreciation -€3,142
down €3,142 (-67.1%), from €4,681 to €1,539
- Financial charges -€1,380
down €1,380 (-85.4%), from €1,615 to €235
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 | €44,462 | €42,454 | -€2,008 | -4.5% |
| Fixed assets | 21/28 | €8,334 | €4,004 | -€4,330 | -52.0% |
| Tangible fixed assets | 22/27 | €8,334 | €4,004 | -€4,330 | -52.0% |
| Plant, machinery and equipment | 23 | €1,036 | €71 | -€965 | -93.2% |
| Furniture and vehicles | 24 | €7,298 | €3,933 | -€3,365 | -46.1% |
| Current assets | 29/58 | €36,128 | €38,450 | +€2,322 | +6.4% |
| Amounts receivable within one year | 40/41 | €6,560 | €24,665 | +€18,105 | +276% |
| Trade receivables | 40 | €3,988 | €24,665 | +€20,677 | +519% |
| Other amounts receivable | 41 | €2,572 | €0 | -€2,572 | -100% |
| Cash at bank and in hand | 54/58 | €27,136 | €11,794 | -€15,343 | -56.5% |
| Deferred charges and accrued income | 490/1 | €2,432 | €1,992 | -€440 | -18.1% |
| Total equity and liabilities | 10/49 | €44,462 | €42,454 | -€2,008 | -4.5% |
| Equity | 10/15 | €6,536 | -€11,558 | -€18,093 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,924 | -€32,018 | -€18,093 | -130% |
| Amounts payable | 17/49 | €37,927 | €54,012 | +€16,086 | +42.4% |
| Amounts payable within one year | 42/48 | €37,927 | €54,001 | +€16,075 | +42.4% |
| Financial debts | 43 | €595 | - | -€595 | |
| Credit institutions | 430/8 | €595 | - | -€595 | |
| Trade debts | 44 | €2,060 | €10,402 | +€8,341 | +405% |
| Suppliers | 440/4 | €2,060 | €10,402 | +€8,341 | +405% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €9,863 | €11,196 | +€1,333 | +13.5% |
| Taxes | 450/3 | €9,863 | €11,196 | +€1,333 | +13.5% |
| Other amounts payable | 47/48 | €25,408 | €32,403 | +€6,996 | +27.5% |
| Accrued charges and deferred income | 492/3 | - | €11 | +€11 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,681 | €1,539 | -€3,142 | -67.1% |
| Other operating charges | 640/8 | €1,306 | €4,811 | +€3,505 | +268% |
| Gross operating margin | 9900 | -€24,784 | -€11,475 | +€13,309 | +53.7% |
| Operating profit (loss) | 9901 | -€30,771 | -€17,824 | +€12,946 | +42.1% |
| Financial income | 75/76B | €79 | €3 | -€76 | -96.5% |
| Recurring financial income | 75 | €79 | €3 | -€76 | -96.5% |
| Financial charges | 65/66B | €1,615 | €235 | -€1,380 | -85.4% |
| Recurring financial charges | 65 | €1,615 | €235 | -€1,380 | -85.4% |
| Profit (loss) for the period before taxes | 9903 | -€32,307 | -€18,057 | +€14,251 | +44.1% |
| Income taxes | 67/77 | -€4,605 | €37 | +€4,642 | |
| Profit (loss) for the period | 9904 | -€27,702 | -€18,093 | +€9,608 | +34.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€27,702 | -€18,093 | +€9,608 | +34.7% |
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 31 October 2026 via checked.be.