CAHANI: 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.
CAHANI
Largest movements
- Receivables within one year +€34,105
up €34,105 (+25.2%), from €135,581 to €169,686
of which Other amounts receivable: +€47,770
- Tangible fixed assets -€5,063
down €5,063 (-8.3%), from €60,695 to €55,633
of which Land and buildings: -€6,417
- Tax, wage and social debts +€58,829
up €58,829 (+129%), from €45,518 to €104,346
of which Remuneration and social security: +€38,403
- Trade debts -€17,831
down €17,831 (-63.5%), from €28,079 to €10,248
- Profit (loss) carried forward -€17,566
down €17,566 (-75.9%), from €23,129 to €5,563
- Current portion of long-term debt +€11,615
up €11,615 (+179%), from €6,490 to €18,105
- Debts after one year -€10,545
down €10,545 (-34.0%), from €31,033 to €20,489
- Turnover +€78,624
up €78,624 (+11.1%), from €707,036 to €785,660
- Staff costs +€72,338
up €72,338 (+46.2%), from €156,619 to €228,957
- Purchases and services +€50,829
up €50,829 (+10.8%), from €469,046 to €519,875
- Gross operating margin +€28,659
up €28,659 (+12.0%), from €239,429 to €268,088
- Financial charges -€9,559
down €9,559 (-44.4%), from €21,521 to €11,962
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 | €224,095 | €253,096 | +€29,001 | +12.9% |
| Fixed assets | 21/28 | €60,695 | €55,633 | -€5,063 | -8.3% |
| Tangible fixed assets | 22/27 | €60,695 | €55,633 | -€5,063 | -8.3% |
| Land and buildings | 22 | €35,687 | €29,270 | -€6,417 | -18.0% |
| Plant, machinery and equipment | 23 | €12,181 | €19,498 | +€7,317 | +60.1% |
| Furniture and vehicles | 24 | €12,828 | €6,865 | -€5,963 | -46.5% |
| Current assets | 29/58 | €163,399 | €197,463 | +€34,064 | +20.8% |
| Stocks and contracts in progress | 3 | €9,980 | €8,800 | -€1,181 | -11.8% |
| Stocks | 30/36 | €9,980 | €8,800 | -€1,181 | -11.8% |
| Amounts receivable within one year | 40/41 | €135,581 | €169,686 | +€34,105 | +25.2% |
| Trade receivables | 40 | €13,665 | - | -€13,665 | |
| Other amounts receivable | 41 | €121,916 | €169,686 | +€47,770 | +39.2% |
| Cash at bank and in hand | 54/58 | €16,679 | €18,978 | +€2,299 | +13.8% |
| Deferred charges and accrued income | 490/1 | €1,159 | - | -€1,159 | |
| Total equity and liabilities | 10/49 | €224,095 | €253,096 | +€29,001 | +12.9% |
| Equity | 10/15 | €112,974 | €95,408 | -€17,566 | -15.5% |
| Contributions | 10/11 | €20,600 | €20,600 | = | 0.0% |
| Capital | 10 | €20,600 | €20,600 | = | 0.0% |
| Issued capital | 100 | €20,600 | €20,600 | = | 0.0% |
| Reserves | 13 | €69,245 | €69,245 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,060 | €2,060 | = | 0.0% |
| Legal reserve | 130 | €2,060 | €2,060 | = | 0.0% |
| Distributable reserves | 133 | €67,185 | €67,185 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,129 | €5,563 | -€17,566 | -75.9% |
| Amounts payable | 17/49 | €111,121 | €157,688 | +€46,567 | +41.9% |
| Amounts payable after more than one year | 17 | €31,033 | €20,489 | -€10,545 | -34.0% |
| Financial debts | 170/4 | €31,033 | €20,489 | -€10,545 | -34.0% |
| Amounts payable within one year | 42/48 | €80,087 | €137,199 | +€57,112 | +71.3% |
| Current portion of amounts payable after more than one year | 42 | €6,490 | €18,105 | +€11,615 | +179% |
| Trade debts | 44 | €28,079 | €10,248 | -€17,831 | -63.5% |
| Suppliers | 440/4 | €28,079 | €10,248 | -€17,831 | -63.5% |
| Taxes, remuneration and social security | 45 | €45,518 | €104,346 | +€58,829 | +129% |
| Taxes | 450/3 | €26,544 | €46,969 | +€20,425 | +76.9% |
| Remuneration and social security | 454/9 | €18,974 | €57,377 | +€38,403 | +202% |
| Other amounts payable | 47/48 | - | €4,500 | +€4,500 | |
| Turnover | 70 | €707,036 | €785,660 | +€78,624 | +11.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €469,046 | €519,875 | +€50,829 | +10.8% |
| Remuneration, social security and pensions | 62 | €156,619 | €228,957 | +€72,338 | +46.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,013 | €20,464 | +€1,451 | +7.6% |
| Other operating charges | 640/8 | €3,249 | €4,894 | +€1,645 | +50.6% |
| Gross operating margin | 9900 | €239,429 | €268,088 | +€28,659 | +12.0% |
| Operating profit (loss) | 9901 | €60,547 | €13,773 | -€46,774 | -77.3% |
| Financial income | 75/76B | €2 | €112 | +€110 | +5,492% |
| Recurring financial income | 75 | €2 | €112 | +€110 | +5,492% |
| Financial charges | 65/66B | €21,521 | €11,962 | -€9,559 | -44.4% |
| Recurring financial charges | 65 | €21,521 | €11,962 | -€9,559 | -44.4% |
| Profit (loss) for the period before taxes | 9903 | €39,028 | €1,923 | -€37,106 | -95.1% |
| Income taxes | 67/77 | €17,390 | €19,489 | +€2,098 | +12.1% |
| Profit (loss) for the period | 9904 | €21,638 | -€17,566 | -€39,204 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,638 | -€17,566 | -€39,204 |
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 28 October 2026 via checked.be.