CHAUMECA: 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.
CHAUMECA
Largest movements
- Financial fixed assets -€400,000
down €400,000 (-100.0%), from €400,115 to €115
- Receivables within one year +€86,050
new in 2025: €86,050
of which Other amounts receivable: +€80,000
- Other debts -€178,406
down €178,406 (-98.6%), from €181,000 to €2,594
- Contributions -€50,312
down €50,312 (-62.9%), from €80,000 to €29,688
- Reserves -€36,000
down €36,000 (-56.3%), from €64,000 to €28,000
of which Distributable reserves: -€36,000
- Profit (loss) carried forward -€35,748
down €35,748 (-53.4%), from €66,929 to €31,181
- Tax, wage and social debts -€10,924
down €10,924 (-93.3%), from €11,703 to €779
of which Remuneration and social security: -€8,703
- Gross operating margin -€31,439
down €31,439 (-90.0%), from €34,939 to €3,500
- Other operating charges -€772
no longer reported in 2025 (was €772)
- Financial charges -€750
down €750 (-57.3%), from €1,310 to €560
- Taxes -€700
no longer reported in 2025 (was €700)
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 | €403,864 | €92,887 | -€310,977 | -77.0% |
| Fixed assets | 21/28 | €400,115 | €115 | -€400,000 | -100.0% |
| Financial fixed assets | 28 | €400,115 | €115 | -€400,000 | -100.0% |
| Current assets | 29/58 | €3,749 | €92,772 | +€89,023 | +2,375% |
| Amounts receivable within one year | 40/41 | - | €86,050 | +€86,050 | |
| Trade receivables | 40 | - | €6,050 | +€6,050 | |
| Other amounts receivable | 41 | - | €80,000 | +€80,000 | |
| Cash at bank and in hand | 54/58 | €3,749 | €6,722 | +€2,973 | +79.3% |
| Total equity and liabilities | 10/49 | €403,864 | €92,887 | -€310,977 | -77.0% |
| Equity | 10/15 | €210,929 | €88,869 | -€122,060 | -57.9% |
| Contributions | 10/11 | €80,000 | €29,688 | -€50,312 | -62.9% |
| Capital | 10 | €80,000 | €29,688 | -€50,312 | -62.9% |
| Issued capital | 100 | €80,000 | €29,688 | -€50,312 | -62.9% |
| Reserves | 13 | €64,000 | €28,000 | -€36,000 | -56.3% |
| Non-distributable reserves | 130/1 | €8,000 | €8,000 | = | 0.0% |
| Legal reserve | 130 | €8,000 | €8,000 | = | 0.0% |
| Distributable reserves | 133 | €56,000 | €20,000 | -€36,000 | -64.3% |
| Profit (loss) carried forward | 14 | €66,929 | €31,181 | -€35,748 | -53.4% |
| Amounts payable | 17/49 | €192,935 | €4,018 | -€188,917 | -97.9% |
| Amounts payable within one year | 42/48 | €192,794 | €4,018 | -€188,776 | -97.9% |
| Trade debts | 44 | €91 | €645 | +€554 | +609% |
| Suppliers | 440/4 | €91 | €645 | +€554 | +609% |
| Taxes, remuneration and social security | 45 | €11,703 | €779 | -€10,924 | -93.3% |
| Taxes | 450/3 | €3,000 | €779 | -€2,221 | -74.0% |
| Remuneration and social security | 454/9 | €8,703 | - | -€8,703 | |
| Other amounts payable | 47/48 | €181,000 | €2,594 | -€178,406 | -98.6% |
| Accrued charges and deferred income | 492/3 | €141 | - | -€141 | |
| Other operating charges | 640/8 | €772 | - | -€772 | |
| Gross operating margin | 9900 | €34,939 | €3,500 | -€31,439 | -90.0% |
| Operating profit (loss) | 9901 | €34,167 | €3,500 | -€30,667 | -89.8% |
| Financial charges | 65/66B | €1,310 | €560 | -€750 | -57.3% |
| Recurring financial charges | 65 | €1,310 | €560 | -€750 | -57.3% |
| Profit (loss) for the period before taxes | 9903 | €32,857 | €2,940 | -€29,917 | -91.1% |
| Income taxes | 67/77 | €700 | - | -€700 | |
| Profit (loss) for the period | 9904 | €32,157 | €2,940 | -€29,217 | -90.9% |
| Profit (loss) for the period to be appropriated | 9905 | €32,157 | €2,940 | -€29,217 | -90.9% |
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 1 November 2026 via checked.be.