CHAAN: 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.
CHAAN
Largest movements
- Tangible fixed assets -€3,945
down €3,945 (-5.8%), from €68,328 to €64,383
of which Land and buildings: -€3,875
- Cash +€1,055
up €1,055 (+3.4%), from €30,785 to €31,840
mainly Depreciation (+€3,945) and Other debts (+€2,564)
- Other debts +€2,564
up €2,564 (+2.6%), from €97,792 to €100,356
- Tax, wage and social debts -€2,418
no longer reported in 2024 (was €2,418)
- Profit (loss) carried forward -€1,714
down €1,714 (-2.0%), from -€84,225 to -€85,939
- Trade debts -€1,418
no longer reported in 2024 (was €1,418)
- Gross operating margin +€13,937
up €13,937, from -€6,462 to €7,476
- Depreciation -€2,016
down €2,016 (-33.8%), from €5,961 to €3,945
- Other operating charges +€187
up €187 (+3.9%), from €4,831 to €5,018
- Financial charges +€158
up €158 (+228.5%), from €69 to €227
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 | €99,208 | €96,222 | -€2,986 | -3.0% |
| Fixed assets | 21/28 | €68,328 | €64,383 | -€3,945 | -5.8% |
| Tangible fixed assets | 22/27 | €68,328 | €64,383 | -€3,945 | -5.8% |
| Land and buildings | 22 | €67,768 | €63,893 | -€3,875 | -5.7% |
| Furniture and vehicles | 24 | €560 | €490 | -€70 | -12.5% |
| Current assets | 29/58 | €30,881 | €31,840 | +€959 | +3.1% |
| Cash at bank and in hand | 54/58 | €30,785 | €31,840 | +€1,055 | +3.4% |
| Deferred charges and accrued income | 490/1 | €96 | - | -€96 | |
| Total equity and liabilities | 10/49 | €99,208 | €96,222 | -€2,986 | -3.0% |
| Equity | 10/15 | -€2,420 | -€4,134 | -€1,714 | -70.8% |
| Contributions | 10/11 | €74,368 | €74,368 | = | 0.0% |
| Reserves | 13 | €7,437 | €7,437 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,437 | €7,437 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,437 | €7,437 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€84,225 | -€85,939 | -€1,714 | -2.0% |
| Amounts payable | 17/49 | €101,628 | €100,356 | -€1,272 | -1.3% |
| Amounts payable within one year | 42/48 | €101,628 | €100,356 | -€1,272 | -1.3% |
| Trade debts | 44 | €1,418 | - | -€1,418 | |
| Suppliers | 440/4 | €1,418 | - | -€1,418 | |
| Taxes, remuneration and social security | 45 | €2,418 | - | -€2,418 | |
| Taxes | 450/3 | €2,418 | - | -€2,418 | |
| Other amounts payable | 47/48 | €97,792 | €100,356 | +€2,564 | +2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,961 | €3,945 | -€2,016 | -33.8% |
| Other operating charges | 640/8 | €4,831 | €5,018 | +€187 | +3.9% |
| Gross operating margin | 9900 | -€6,462 | €7,476 | +€13,937 | |
| Operating profit (loss) | 9901 | -€17,254 | -€1,487 | +€15,767 | +91.4% |
| Financial charges | 65/66B | €69 | €227 | +€158 | +228.5% |
| Recurring financial charges | 65 | €69 | €227 | +€158 | +228.5% |
| Profit (loss) for the period before taxes | 9903 | -€17,323 | -€1,714 | +€15,609 | +90.1% |
| Profit (loss) for the period | 9904 | -€17,323 | -€1,714 | +€15,609 | +90.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,323 | -€1,714 | +€15,609 | +90.1% |
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.