Ô CHÔMIERE: 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.
Ô CHÔMIERE
Largest movements
- Tangible fixed assets -€37,545
down €37,545 (-8.7%), from €430,032 to €392,487
of which Plant, machinery and equipment: -€28,508
- Cash -€28,745
down €28,745 (-66.3%), from €43,366 to €14,621
mainly Debts after one year (-€42,151) and Net result for the year (-€13,652)
- Receivables within one year +€7,384
up €7,384 (+363%), from €2,032 to €9,416
of which Trade receivables: +€7,304
- Debts after one year -€42,151
down €42,151 (-15.8%), from €267,589 to €225,439
- Profit (loss) carried forward -€13,652
down €13,652 (-46.7%), from -€29,211 to -€42,864
- Trade debts -€10,080
down €10,080 (-65.8%), from €15,325 to €5,244
- Accrued charges and deferred income +€9,435
new in 2025: €9,435
- Investment grants -€6,342
down €6,342 (-11.1%), from €57,180 to €50,837
- Turnover -€47,338
down €47,338 (-16.0%), from €296,512 to €249,174
- Gross operating margin -€19,267
down €19,267 (-14.3%), from €134,658 to €115,391
- Staff costs -€10,511
down €10,511 (-12.1%), from €86,885 to €76,373
- Depreciation +€4,410
up €4,410 (+11.6%), from €38,094 to €42,503
- Financial charges +€3,902
up €3,902 (+69.0%), from €5,652 to €9,554
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 | €490,665 | €426,273 | -€64,392 | -13.1% |
| Fixed assets | 21/28 | €438,182 | €398,637 | -€39,545 | -9.0% |
| Intangible fixed assets | 21 | €8,000 | €6,000 | -€2,000 | -25.0% |
| Tangible fixed assets | 22/27 | €430,032 | €392,487 | -€37,545 | -8.7% |
| Land and buildings | 22 | €131,820 | €127,098 | -€4,722 | -3.6% |
| Plant, machinery and equipment | 23 | €280,902 | €252,395 | -€28,508 | -10.1% |
| Furniture and vehicles | 24 | €17,309 | €12,994 | -€4,316 | -24.9% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €52,483 | €27,636 | -€24,847 | -47.3% |
| Stocks and contracts in progress | 3 | €6,603 | €2,801 | -€3,802 | -57.6% |
| Stocks | 30/36 | €6,603 | €2,801 | -€3,802 | -57.6% |
| Amounts receivable within one year | 40/41 | €2,032 | €9,416 | +€7,384 | +363% |
| Trade receivables | 40 | €852 | €8,156 | +€7,304 | +857% |
| Other amounts receivable | 41 | €1,180 | €1,261 | +€81 | +6.8% |
| Cash at bank and in hand | 54/58 | €43,366 | €14,621 | -€28,745 | -66.3% |
| Deferred charges and accrued income | 490/1 | €482 | €797 | +€315 | +65.5% |
| Total equity and liabilities | 10/49 | €490,665 | €426,273 | -€64,392 | -13.1% |
| Equity | 10/15 | €152,969 | €132,974 | -€19,995 | -13.1% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,211 | -€42,864 | -€13,652 | -46.7% |
| Investment grants | 15 | €57,180 | €50,837 | -€6,342 | -11.1% |
| Amounts payable | 17/49 | €337,696 | €293,299 | -€44,398 | -13.1% |
| Amounts payable after more than one year | 17 | €267,589 | €225,439 | -€42,151 | -15.8% |
| Financial debts | 170/4 | €267,589 | €225,439 | -€42,151 | -15.8% |
| Amounts payable within one year | 42/48 | €70,107 | €58,425 | -€11,682 | -16.7% |
| Current portion of amounts payable after more than one year | 42 | €29,138 | €29,851 | +€713 | +2.4% |
| Trade debts | 44 | €15,325 | €5,244 | -€10,080 | -65.8% |
| Suppliers | 440/4 | €15,325 | €5,244 | -€10,080 | -65.8% |
| Taxes, remuneration and social security | 45 | €18,624 | €17,922 | -€703 | -3.8% |
| Taxes | 450/3 | €4,814 | €7,104 | +€2,290 | +47.6% |
| Remuneration and social security | 454/9 | €13,810 | €10,817 | -€2,992 | -21.7% |
| Other amounts payable | 47/48 | €7,020 | €5,408 | -€1,612 | -23.0% |
| Accrued charges and deferred income | 492/3 | - | €9,435 | +€9,435 | |
| Turnover | 70 | €296,512 | €249,174 | -€47,338 | -16.0% |
| Remuneration, social security and pensions | 62 | €86,885 | €76,373 | -€10,511 | -12.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,094 | €42,503 | +€4,410 | +11.6% |
| Other operating charges | 640/8 | €4,508 | €7,049 | +€2,541 | +56.4% |
| Gross operating margin | 9900 | €134,658 | €115,391 | -€19,267 | -14.3% |
| Operating profit (loss) | 9901 | €5,172 | -€10,534 | -€15,706 | |
| Financial income | 75/76B | €6,468 | €6,436 | -€32 | -0.5% |
| Recurring financial income | 75 | €6,468 | €6,436 | -€32 | -0.5% |
| Financial charges | 65/66B | €5,652 | €9,554 | +€3,902 | +69.0% |
| Recurring financial charges | 65 | €5,652 | €9,554 | +€3,902 | +69.0% |
| Profit (loss) for the period before taxes | 9903 | €5,988 | -€13,652 | -€19,640 | |
| Income taxes | 67/77 | €116 | - | -€116 | |
| Profit (loss) for the period | 9904 | €5,872 | -€13,652 | -€19,524 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,872 | -€13,652 | -€19,524 |
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 30 October 2026 via checked.be.