TONTON CHAMI: 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.
TONTON CHAMI
Largest movements
- Tangible fixed assets -€69,989
down €69,989 (-6.1%), from €1.1m to €1.1m
of which Land and buildings: -€132,847
- Cash -€30,850
down €30,850 (-71.4%), from €43,224 to €12,374
mainly Trade debts (-€408,984) and Investment in fixed assets (net) (-€35,384)
- Receivables within one year +€17,911
up €17,911 (+18.1%), from €98,849 to €116,760
of which Trade receivables: +€92,852
- Trade debts -€408,984
down €408,984 (-53.1%), from €770,248 to €361,264
- Profit (loss) carried forward +€143,521
up €143,521 (+74.0%), from €193,963 to €337,484
- Debts after one year +€77,672
new in 2025: €77,672
- Tax, wage and social debts +€49,145
up €49,145 (+173%), from €28,392 to €77,537
of which Remuneration and social security: +€42,731
- Current portion of long-term debt +€30,268
up €30,268 (+529%), from €5,723 to €35,991
- Gross operating margin +€139,815
up €139,815 (+86.4%), from €161,812 to €301,627
- Depreciation +€56,003
up €56,003 (+113%), from €49,371 to €105,374
- Taxes -€13,909
down €13,909 (-31.7%), from €43,895 to €29,986
- Other operating charges +€7,715
up €7,715 (+69.2%), from €11,148 to €18,862
- Financial charges +€3,046
up €3,046 (+363%), from €838 to €3,884
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 | €1,315,887 | €1,229,867 | -€86,020 | -6.5% |
| Fixed assets | 21/28 | €1,170,722 | €1,100,733 | -€69,989 | -6.0% |
| Tangible fixed assets | 22/27 | €1,142,309 | €1,072,320 | -€69,989 | -6.1% |
| Land and buildings | 22 | €1,071,901 | €939,054 | -€132,847 | -12.4% |
| Furniture and vehicles | 24 | €66,967 | €132,810 | +€65,842 | +98.3% |
| Other tangible fixed assets | 26 | €3,441 | €456 | -€2,985 | -86.7% |
| Financial fixed assets | 28 | €28,413 | €28,413 | = | 0.0% |
| Current assets | 29/58 | €145,165 | €129,135 | -€16,031 | -11.0% |
| Amounts receivable within one year | 40/41 | €98,849 | €116,760 | +€17,911 | +18.1% |
| Trade receivables | 40 | €17,516 | €110,368 | +€92,852 | +530% |
| Other amounts receivable | 41 | €81,333 | €6,393 | -€74,941 | -92.1% |
| Cash at bank and in hand | 54/58 | €43,224 | €12,374 | -€30,850 | -71.4% |
| Deferred charges and accrued income | 490/1 | €3,092 | - | -€3,092 | |
| Total equity and liabilities | 10/49 | €1,315,887 | €1,229,867 | -€86,020 | -6.5% |
| Equity | 10/15 | €262,563 | €406,084 | +€143,521 | +54.7% |
| Contributions | 10/11 | €68,600 | €68,600 | = | 0.0% |
| Contributions outside capital | 11 | €68,600 | €68,600 | = | 0.0% |
| Other | 1109/19 | €68,600 | €68,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €193,963 | €337,484 | +€143,521 | +74.0% |
| Amounts payable | 17/49 | €1,053,324 | €823,783 | -€229,541 | -21.8% |
| Amounts payable after more than one year | 17 | - | €77,672 | +€77,672 | |
| Financial debts | 170/4 | - | €77,672 | +€77,672 | |
| Amounts payable within one year | 42/48 | €1,053,324 | €746,111 | -€307,213 | -29.2% |
| Current portion of amounts payable after more than one year | 42 | €5,723 | €35,991 | +€30,268 | +529% |
| Financial debts | 43 | - | €884 | +€884 | |
| Credit institutions | 430/8 | - | €884 | +€884 | |
| Trade debts | 44 | €770,248 | €361,264 | -€408,984 | -53.1% |
| Suppliers | 440/4 | €770,248 | €361,264 | -€408,984 | -53.1% |
| Taxes, remuneration and social security | 45 | €28,392 | €77,537 | +€49,145 | +173% |
| Taxes | 450/3 | €23,976 | €30,390 | +€6,414 | +26.8% |
| Remuneration and social security | 454/9 | €4,416 | €47,147 | +€42,731 | +968% |
| Other amounts payable | 47/48 | €248,962 | €270,435 | +€21,474 | +8.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,371 | €105,374 | +€56,003 | +113% |
| Other operating charges | 640/8 | €11,148 | €18,862 | +€7,715 | +69.2% |
| Gross operating margin | 9900 | €161,812 | €301,627 | +€139,815 | +86.4% |
| Operating profit (loss) | 9901 | €101,294 | €177,391 | +€76,098 | +75.1% |
| Financial charges | 65/66B | €838 | €3,884 | +€3,046 | +363% |
| Recurring financial charges | 65 | €838 | €3,884 | +€3,046 | +363% |
| Profit (loss) for the period before taxes | 9903 | €100,455 | €173,507 | +€73,052 | +72.7% |
| Income taxes | 67/77 | €43,895 | €29,986 | -€13,909 | -31.7% |
| Profit (loss) for the period | 9904 | €56,560 | €143,521 | +€86,961 | +154% |
| Profit (loss) for the period to be appropriated | 9905 | €56,560 | €143,521 | +€86,961 | +154% |
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 29 October 2026 via checked.be.