çewlik: 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.
çewlik
Largest movements
- Receivables within one year +€4,998
up €4,998 (+1476.4%), from €339 to €5,336
- Cash -€4,799
down €4,799 (-25.8%), from €18,578 to €13,779
mainly Tax, wage and social debts (-€15,233) and Other debts (-€6,196)
- Tangible fixed assets -€2,400
down €2,400 (-33.3%), from €7,200 to €4,800
- Stocks and contracts +€2,058
up €2,058 (+10.4%), from €19,832 to €21,890
- Trade debts +€20,562
up €20,562 (+2125.5%), from €967 to €21,530
- Tax, wage and social debts -€15,233
down €15,233 (-75.0%), from €20,305 to €5,072
of which Remuneration and social security: -€14,757
- Other debts -€6,196
no longer reported in 2025 (was €6,196)
- Profit (loss) carried forward +€723
up €723 (+31.7%), from €2,284 to €3,007
- Gross operating margin -€30,270
down €30,270 (-52.4%), from €57,754 to €27,484
- Staff costs +€2,029
up €2,029 (+9.0%), from €22,594 to €24,622
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 | €50,213 | €50,069 | -€144 | -0.3% |
| Fixed assets | 21/28 | €11,464 | €9,064 | -€2,400 | -20.9% |
| Tangible fixed assets | 22/27 | €7,200 | €4,800 | -€2,400 | -33.3% |
| Plant, machinery and equipment | 23 | €7,200 | €4,800 | -€2,400 | -33.3% |
| Financial fixed assets | 28 | €4,264 | €4,264 | = | 0.0% |
| Current assets | 29/58 | €38,749 | €41,005 | +€2,256 | +5.8% |
| Stocks and contracts in progress | 3 | €19,832 | €21,890 | +€2,058 | +10.4% |
| Stocks | 30/36 | €19,832 | €21,890 | +€2,058 | +10.4% |
| Amounts receivable within one year | 40/41 | €339 | €5,336 | +€4,998 | +1476.4% |
| Other amounts receivable | 41 | €339 | €5,336 | +€4,998 | +1476.4% |
| Cash at bank and in hand | 54/58 | €18,578 | €13,779 | -€4,799 | -25.8% |
| Total equity and liabilities | 10/49 | €50,213 | €50,069 | -€144 | -0.3% |
| Equity | 10/15 | €22,744 | €23,467 | +€723 | +3.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,284 | €3,007 | +€723 | +31.7% |
| Amounts payable | 17/49 | €27,469 | €26,602 | -€867 | -3.2% |
| Amounts payable within one year | 42/48 | €27,469 | €26,602 | -€867 | -3.2% |
| Trade debts | 44 | €967 | €21,530 | +€20,562 | +2125.5% |
| Suppliers | 440/4 | €967 | €21,530 | +€20,562 | +2125.5% |
| Taxes, remuneration and social security | 45 | €20,305 | €5,072 | -€15,233 | -75.0% |
| Taxes | 450/3 | €657 | €181 | -€477 | -72.5% |
| Remuneration and social security | 454/9 | €19,648 | €4,891 | -€14,757 | -75.1% |
| Other amounts payable | 47/48 | €6,196 | - | -€6,196 | |
| Remuneration, social security and pensions | 62 | €22,594 | €24,622 | +€2,029 | +9.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,400 | €2,400 | = | 0.0% |
| Other operating charges | 640/8 | €463 | €468 | +€5 | +1.1% |
| Gross operating margin | 9900 | €57,754 | €27,484 | -€30,270 | -52.4% |
| Operating profit (loss) | 9901 | €32,298 | -€5 | -€32,304 | |
| Financial income | 75/76B | €586 | €1,055 | +€469 | +80.0% |
| Recurring financial income | 75 | €586 | €1,055 | +€469 | +80.0% |
| Financial charges | 65/66B | €124 | €146 | +€21 | +17.3% |
| Recurring financial charges | 65 | €124 | €146 | +€21 | +17.3% |
| Profit (loss) for the period before taxes | 9903 | €32,760 | €904 | -€31,856 | -97.2% |
| Income taxes | 67/77 | - | €181 | +€181 | |
| Profit (loss) for the period | 9904 | €32,760 | €723 | -€32,037 | -97.8% |
| Profit (loss) for the period to be appropriated | 9905 | €32,760 | €723 | -€32,037 | -97.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.