AL CHAKIRI: 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.
AL CHAKIRI
Largest movements
- Stocks and contracts -€10,000
down €10,000 (-100%), from €10,000 to €0
- Cash -€6,887
down €6,887 (-56.1%), from €12,269 to €5,382
mainly Investment in fixed assets (net) (-€12,450) and Current portion of long-term debt (-€7,783)
- Tangible fixed assets +€3,559
up €3,559 (+19.0%), from €18,701 to €22,260
of which Furniture and vehicles: +€3,810
- Current portion of long-term debt -€7,783
down €7,783 (-100%), from €7,783 to €0
- Trade debts -€7,562
down €7,562 (-81.4%), from €9,288 to €1,726
- Tax, wage and social debts -€4,536
down €4,536 (-58.4%), from €7,762 to €3,226
of which Taxes: -€5,507
- Other debts +€4,350
up €4,350 (+43.5%), from €10,000 to €14,350
- Advances received +€2,208
new in 2025: €2,208
- Staff costs +€31,070
new in 2025: €31,070
- Gross operating margin +€18,784
up €18,784 (+91.4%), from €20,545 to €39,328
- Taxes -€6,387
down €6,387, from €3,800 to -€2,588
- Depreciation +€2,490
up €2,490 (+38.9%), from €6,401 to €8,891
- Financial income -€1,269
no longer reported in 2025 (was €1,269)
of which Financial income: -€1,269
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 | €65,032 | €52,018 | -€13,014 | -20.0% |
| Fixed assets | 21/28 | €18,701 | €22,260 | +€3,559 | +19.0% |
| Tangible fixed assets | 22/27 | €18,701 | €22,260 | +€3,559 | +19.0% |
| Plant, machinery and equipment | 23 | €251 | €0 | -€251 | -100% |
| Furniture and vehicles | 24 | €18,450 | €22,260 | +€3,810 | +20.7% |
| Current assets | 29/58 | €46,332 | €29,758 | -€16,573 | -35.8% |
| Stocks and contracts in progress | 3 | €10,000 | €0 | -€10,000 | -100% |
| Stocks | 30/36 | €10,000 | - | -€10,000 | |
| Amounts receivable within one year | 40/41 | €24,062 | €24,376 | +€313 | +1.3% |
| Trade receivables | 40 | €23,941 | €24,354 | +€413 | +1.7% |
| Other amounts receivable | 41 | €121 | €21 | -€100 | -82.5% |
| Cash at bank and in hand | 54/58 | €12,269 | €5,382 | -€6,887 | -56.1% |
| Total equity and liabilities | 10/49 | €65,032 | €52,018 | -€13,014 | -20.0% |
| Equity | 10/15 | €30,199 | €30,508 | +€309 | +1.0% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Capital | 10 | €15,000 | €15,000 | = | 0.0% |
| Issued capital | 100 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,199 | €15,508 | +€309 | +2.0% |
| Amounts payable | 17/49 | €34,833 | €21,510 | -€13,324 | -38.2% |
| Amounts payable within one year | 42/48 | €34,833 | €21,510 | -€13,324 | -38.2% |
| Current portion of amounts payable after more than one year | 42 | €7,783 | €0 | -€7,783 | -100% |
| Trade debts | 44 | €9,288 | €1,726 | -€7,562 | -81.4% |
| Suppliers | 440/4 | €9,288 | €1,726 | -€7,562 | -81.4% |
| Advances received on contracts in progress | 46 | - | €2,208 | +€2,208 | |
| Taxes, remuneration and social security | 45 | €7,762 | €3,226 | -€4,536 | -58.4% |
| Taxes | 450/3 | €7,762 | €2,255 | -€5,507 | -70.9% |
| Remuneration and social security | 454/9 | - | €971 | +€971 | |
| Other amounts payable | 47/48 | €10,000 | €14,350 | +€4,350 | +43.5% |
| Remuneration, social security and pensions | 62 | - | €31,070 | +€31,070 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,401 | €8,891 | +€2,490 | +38.9% |
| Other operating charges | 640/8 | €517 | - | -€517 | |
| Gross operating margin | 9900 | €20,545 | €39,328 | +€18,784 | +91.4% |
| Operating profit (loss) | 9901 | €13,627 | -€633 | -€14,260 | |
| Financial income | 75/76B | €1,269 | - | -€1,269 | |
| Recurring financial income | 75 | €1,269 | - | -€1,269 | |
| Non-recurring financial income | 76B | €1,269 | - | -€1,269 | |
| Financial charges | 65/66B | €725 | €1,646 | +€921 | +127% |
| Recurring financial charges | 65 | €725 | €1,646 | +€921 | +127% |
| Profit (loss) for the period before taxes | 9903 | €14,172 | -€2,278 | -€16,450 | |
| Income taxes | 67/77 | €3,800 | -€2,588 | -€6,387 | |
| Profit (loss) for the period | 9904 | €10,372 | €309 | -€10,063 | -97.0% |
| Profit (loss) for the period to be appropriated | 9905 | €10,372 | €309 | -€10,063 | -97.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.