ALL CHAUF: 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.
ALL CHAUF
Largest movements
- Current investments +€50,400
up €50,400 (+61.1%), from €82,422 to €132,822
- Tangible fixed assets -€26,103
down €26,103 (-4.5%), from €575,540 to €549,437
of which Land and buildings: -€26,879
- Cash +€8,410
up €8,410 (+13.2%), from €63,711 to €72,122
mainly Net result for the year (+€63,665) and Depreciation (+€27,578)
- Reserves +€63,000
up €63,000 (+17.7%), from €355,929 to €418,929
- Current portion of long-term debt -€24,978
down €24,978 (-66.4%), from €37,627 to €12,649
- Debts after one year -€12,649
down €12,649 (-92.2%), from €13,715 to €1,066
- Gross operating margin +€32,849
up €32,849 (+35.6%), from €92,200 to €125,049
- Taxes +€12,198
up €12,198 (+67.0%), from €18,204 to €30,402
- Depreciation -€5,869
down €5,869 (-17.5%), from €33,447 to €27,578
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.
Cash bridge derived
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 | €802,309 | €824,929 | +€22,619 | +2.8% |
| Fixed assets | 21/28 | €575,540 | €549,437 | -€26,103 | -4.5% |
| Tangible fixed assets | 22/27 | €575,540 | €549,437 | -€26,103 | -4.5% |
| Land and buildings | 22 | €573,975 | €547,096 | -€26,879 | -4.7% |
| Plant, machinery and equipment | 23 | €1,508 | €1,036 | -€472 | -31.3% |
| Furniture and vehicles | 24 | €57 | €1,305 | +€1,248 | +2200.5% |
| Current assets | 29/58 | €226,769 | €275,492 | +€48,722 | +21.5% |
| Stocks and contracts in progress | 3 | €36,178 | €28,243 | -€7,935 | -21.9% |
| Stocks | 30/36 | €36,178 | €28,243 | -€7,935 | -21.9% |
| Amounts receivable within one year | 40/41 | €41,583 | €40,175 | -€1,408 | -3.4% |
| Trade receivables | 40 | €37,060 | €39,295 | +€2,235 | +6.0% |
| Other amounts receivable | 41 | €4,523 | €880 | -€3,644 | -80.5% |
| Current investments | 50/53 | €82,422 | €132,822 | +€50,400 | +61.1% |
| Cash at bank and in hand | 54/58 | €63,711 | €72,122 | +€8,410 | +13.2% |
| Deferred charges and accrued income | 490/1 | €2,875 | €2,130 | -€745 | -25.9% |
| Total equity and liabilities | 10/49 | €802,309 | €824,929 | +€22,619 | +2.8% |
| Equity | 10/15 | €439,317 | €502,981 | +€63,665 | +14.5% |
| Contributions | 10/11 | €70,575 | €70,575 | = | 0.0% |
| Reserves | 13 | €355,929 | €418,929 | +€63,000 | +17.7% |
| Distributable reserves | 133 | €355,929 | €418,929 | +€63,000 | +17.7% |
| Profit (loss) carried forward | 14 | €12,813 | €13,478 | +€665 | +5.2% |
| Amounts payable | 17/49 | €362,993 | €321,947 | -€41,046 | -11.3% |
| Amounts payable after more than one year | 17 | €13,715 | €1,066 | -€12,649 | -92.2% |
| Financial debts | 170/4 | €13,715 | €1,066 | -€12,649 | -92.2% |
| Amounts payable within one year | 42/48 | €349,244 | €319,199 | -€30,045 | -8.6% |
| Current portion of amounts payable after more than one year | 42 | €37,627 | €12,649 | -€24,978 | -66.4% |
| Trade debts | 44 | €13,570 | €9,073 | -€4,498 | -33.1% |
| Suppliers | 440/4 | €13,570 | €9,073 | -€4,498 | -33.1% |
| Taxes, remuneration and social security | 45 | - | €7,227 | +€7,227 | |
| Taxes | 450/3 | - | €7,227 | +€7,227 | |
| Other amounts payable | 47/48 | €298,047 | €290,250 | -€7,796 | -2.6% |
| Accrued charges and deferred income | 492/3 | €33 | €1,682 | +€1,648 | +4934.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,447 | €27,578 | -€5,869 | -17.5% |
| Other operating charges | 640/8 | €2,267 | €2,217 | -€50 | -2.2% |
| Gross operating margin | 9900 | €92,200 | €125,049 | +€32,849 | +35.6% |
| Operating profit (loss) | 9901 | €56,486 | €95,253 | +€38,767 | +68.6% |
| Financial income | 75/76B | €691 | €774 | +€83 | +12.1% |
| Recurring financial income | 75 | €691 | €774 | +€83 | +12.1% |
| Financial charges | 65/66B | €2,902 | €1,961 | -€940 | -32.4% |
| Recurring financial charges | 65 | €2,902 | €1,961 | -€940 | -32.4% |
| Profit (loss) for the period before taxes | 9903 | €54,276 | €94,066 | +€39,791 | +73.3% |
| Income taxes | 67/77 | €18,204 | €30,402 | +€12,198 | +67.0% |
| Profit (loss) for the period | 9904 | €36,072 | €63,665 | +€27,593 | +76.5% |
| Profit (loss) for the period to be appropriated | 9905 | €36,072 | €63,665 | +€27,593 | +76.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.