Au Chai: 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.
Au Chai
Largest movements
- Stocks and contracts -€16,792
down €16,792 (-37.2%), from €45,151 to €28,359
- Tangible fixed assets +€13,764
up €13,764 (+81.3%), from €16,932 to €30,695
of which Furniture and vehicles: +€11,300
- Receivables within one year -€4,151
down €4,151 (-40.4%), from €10,281 to €6,130
- Financial fixed assets -€1,530
down €1,530 (-31.7%), from €4,824 to €3,294
- Deferred charges and accrued income -€1,346
down €1,346 (-22.4%), from €6,014 to €4,668
- Other debts +€62,580
up €62,580 (+229%), from €27,379 to €89,959
- Profit (loss) carried forward -€32,131
down €32,131 (-11.4%), from -€282,894 to -€315,026
- Trade debts -€29,567
down €29,567 (-21.2%), from €139,775 to €110,208
- Short-term financial debts -€5,423
down €5,423 (-5.3%), from €101,809 to €96,386
- Tax, wage and social debts -€2,998
down €2,998 (-30.3%), from €9,896 to €6,898
- Gross operating margin -€20,899
down €20,899 (-52.6%), from -€39,747 to -€60,646
- Depreciation +€4,695
up €4,695 (+277%), from €1,696 to €6,390
- Financial charges -€1,021
down €1,021 (-9.4%), from €10,836 to €9,815
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 | €88,882 | €80,138 | -€8,744 | -9.8% |
| Fixed assets | 21/28 | €21,755 | €33,989 | +€12,234 | +56.2% |
| Tangible fixed assets | 22/27 | €16,932 | €30,695 | +€13,764 | +81.3% |
| Plant, machinery and equipment | 23 | €425 | €91 | -€333 | -78.5% |
| Furniture and vehicles | 24 | €2,663 | €13,963 | +€11,300 | +424% |
| Other tangible fixed assets | 26 | €13,844 | €16,641 | +€2,797 | +20.2% |
| Financial fixed assets | 28 | €4,824 | €3,294 | -€1,530 | -31.7% |
| Current assets | 29/58 | €67,127 | €46,149 | -€20,978 | -31.3% |
| Stocks and contracts in progress | 3 | €45,151 | €28,359 | -€16,792 | -37.2% |
| Stocks | 30/36 | €45,151 | €28,359 | -€16,792 | -37.2% |
| Amounts receivable within one year | 40/41 | €10,281 | €6,130 | -€4,151 | -40.4% |
| Trade receivables | 40 | €10,281 | €6,130 | -€4,151 | -40.4% |
| Cash at bank and in hand | 54/58 | €5,681 | €6,991 | +€1,311 | +23.1% |
| Deferred charges and accrued income | 490/1 | €6,014 | €4,668 | -€1,346 | -22.4% |
| Total equity and liabilities | 10/49 | €88,882 | €80,138 | -€8,744 | -9.8% |
| Equity | 10/15 | -€192,894 | -€225,026 | -€32,131 | -16.7% |
| Contributions | 10/11 | €90,000 | €90,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€282,894 | -€315,026 | -€32,131 | -11.4% |
| Amounts payable | 17/49 | €281,776 | €305,164 | +€23,387 | +8.3% |
| Amounts payable within one year | 42/48 | €278,859 | €303,451 | +€24,592 | +8.8% |
| Financial debts | 43 | €101,809 | €96,386 | -€5,423 | -5.3% |
| Credit institutions | 430/8 | €101,809 | €96,386 | -€5,423 | -5.3% |
| Trade debts | 44 | €139,775 | €110,208 | -€29,567 | -21.2% |
| Suppliers | 440/4 | €139,775 | €110,208 | -€29,567 | -21.2% |
| Taxes, remuneration and social security | 45 | €9,896 | €6,898 | -€2,998 | -30.3% |
| Taxes | 450/3 | €9,896 | €6,898 | -€2,998 | -30.3% |
| Other amounts payable | 47/48 | €27,379 | €89,959 | +€62,580 | +229% |
| Accrued charges and deferred income | 492/3 | €2,917 | €1,713 | -€1,204 | -41.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,696 | €6,390 | +€4,695 | +277% |
| Other operating charges | 640/8 | €726 | €588 | -€139 | -19.1% |
| Non-recurring operating charges | 66A | €966 | - | -€966 | |
| Gross operating margin | 9900 | -€39,747 | -€60,646 | -€20,899 | -52.6% |
| Operating profit (loss) | 9901 | -€43,135 | -€67,624 | -€24,489 | -56.8% |
| Financial income | 75/76B | €388 | €448 | +€61 | +15.6% |
| Recurring financial income | 75 | €388 | €448 | +€61 | +15.6% |
| Financial charges | 65/66B | €10,836 | €9,815 | -€1,021 | -9.4% |
| Recurring financial charges | 65 | €10,836 | €9,815 | -€1,021 | -9.4% |
| Profit (loss) for the period before taxes | 9903 | -€53,583 | -€76,990 | -€23,407 | -43.7% |
| Income taxes | 67/77 | €152 | €141 | -€11 | -7.3% |
| Profit (loss) for the period | 9904 | -€53,735 | -€77,131 | -€23,396 | -43.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€53,735 | -€77,131 | -€23,396 | -43.5% |
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 27 October 2026 via checked.be.