CACHOU: what changed
Two fiscal 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.
CACHOU
Largest movements
- Receivables within one year -€20,909
down €20,909 (-23.6%), from €88,580 to €67,670
of which Trade receivables: -€40,131
- Stocks and contracts -€9,333
down €9,333 (-15.6%), from €59,707 to €50,374
- Deferred charges and accrued income +€2,572
up €2,572 (+22.6%), from €11,385 to €13,957
- Tangible fixed assets -€2,008
down €2,008 (-24.9%), from €8,054 to €6,046
of which Furniture and vehicles: -€1,615
- Advances received -€39,891
down €39,891 (-97.0%), from €41,140 to €1,249
- Trade debts +€18,548
up €18,548 (+110.3%), from €16,813 to €35,361
- Profit (loss) carried forward -€10,945
down €10,945, from €6,081 to -€4,865
- Tax, wage and social debts +€10,294
up €10,294 (+13.6%), from €75,580 to €85,874
of which Taxes: +€7,009
- Current portion of long-term debt -€9,230
down €9,230 (-65.9%), from €14,015 to €4,785
- Gross operating margin -€71,787
down €71,787 (-54.3%), from €132,172 to €60,385
- Taxes -€16,019
down €16,019 (-99.7%), from €16,073 to €54
- Staff costs -€9,208
down €9,208 (-13.6%), from €67,655 to €58,446
- Depreciation -€3,286
down €3,286 (-62.1%), from €5,294 to €2,008
- Financial charges +€1,773
up €1,773 (+44.7%), from €3,963 to €5,736
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €176,441 | €145,923 | -€30,518 | -17.3% |
| Fixed assets | 21/28 | €8,954 | €6,946 | -€2,008 | -22.4% |
| Tangible fixed assets | 22/27 | €8,054 | €6,046 | -€2,008 | -24.9% |
| Land and buildings | 22 | €393 | €0 | -€393 | -100.0% |
| Furniture and vehicles | 24 | €7,661 | €6,046 | -€1,615 | -21.1% |
| Financial fixed assets | 28 | €900 | €900 | = | 0.0% |
| Current assets | 29/58 | €167,487 | €138,977 | -€28,510 | -17.0% |
| Stocks and contracts in progress | 3 | €59,707 | €50,374 | -€9,333 | -15.6% |
| Stocks | 30/36 | €59,707 | €50,374 | -€9,333 | -15.6% |
| Amounts receivable within one year | 40/41 | €88,580 | €67,670 | -€20,909 | -23.6% |
| Trade receivables | 40 | €40,131 | €0 | -€40,131 | -100.0% |
| Other amounts receivable | 41 | €48,448 | €67,670 | +€19,222 | +39.7% |
| Cash at bank and in hand | 54/58 | €7,815 | €6,976 | -€839 | -10.7% |
| Deferred charges and accrued income | 490/1 | €11,385 | €13,957 | +€2,572 | +22.6% |
| Total equity and liabilities | 10/49 | €176,441 | €145,923 | -€30,518 | -17.3% |
| Equity | 10/15 | €18,746 | €7,801 | -€10,945 | -58.4% |
| Contributions | 10/11 | €12,665 | €12,665 | = | 0.0% |
| Outside capital | 11 | €12,665 | - | -€12,665 | |
| Other | 1109/19 | €12,665 | - | -€12,665 | |
| Profit (loss) carried forward | 14 | €6,081 | -€4,865 | -€10,945 | |
| Amounts payable | 17/49 | €157,695 | €138,122 | -€19,573 | -12.4% |
| Amounts payable after more than one year | 17 | - | €5,686 | +€5,686 | |
| Financial debts | 170/4 | - | €5,686 | +€5,686 | |
| Amounts payable within one year | 42/48 | €157,695 | €132,436 | -€25,259 | -16.0% |
| Current portion of amounts payable after more than one year | 42 | €14,015 | €4,785 | -€9,230 | -65.9% |
| Financial debts | 43 | €10,147 | €5,168 | -€4,980 | -49.1% |
| Credit institutions | 430/8 | €10,147 | €5,168 | -€4,980 | -49.1% |
| Trade debts | 44 | €16,813 | €35,361 | +€18,548 | +110.3% |
| Suppliers | 440/4 | €16,813 | €35,361 | +€18,548 | +110.3% |
| Advances received on contracts in progress | 46 | €41,140 | €1,249 | -€39,891 | -97.0% |
| Taxes, remuneration and social security | 45 | €75,580 | €85,874 | +€10,294 | +13.6% |
| Taxes | 450/3 | €64,711 | €71,720 | +€7,009 | +10.8% |
| Remuneration and social security | 454/9 | €10,869 | €14,154 | +€3,285 | +30.2% |
| Remuneration, social security and pensions | 62 | €67,655 | €58,446 | -€9,208 | -13.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,294 | €2,008 | -€3,286 | -62.1% |
| Other operating charges | 640/8 | €7,511 | €6,145 | -€1,365 | -18.2% |
| Gross operating margin | 9900 | €132,172 | €60,385 | -€71,787 | -54.3% |
| Operating profit (loss) | 9901 | €51,713 | -€6,215 | -€57,927 | |
| Financial income | 75/76B | - | €1,059 | +€1,059 | |
| Recurring financial income | 75 | - | €1,059 | +€1,059 | |
| Financial charges | 65/66B | €3,963 | €5,736 | +€1,773 | +44.7% |
| Recurring financial charges | 65 | €3,963 | €5,736 | +€1,773 | +44.7% |
| Profit (loss) for the period before taxes | 9903 | €47,750 | -€10,892 | -€58,642 | |
| Income taxes | 67/77 | €16,073 | €54 | -€16,019 | -99.7% |
| Profit (loss) for the period | 9904 | €31,677 | -€10,945 | -€42,622 | |
| Profit (loss) for the period to be appropriated | 9905 | €31,677 | -€10,945 | -€42,622 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.