ChaBelle: 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.
ChaBelle
Largest movements
- Stocks and contracts -€25,986
down €25,986 (-25.5%), from €101,881 to €75,894
- Cash -€5,935
down €5,935 (-41.4%), from €14,339 to €8,404
mainly Trade debts (-€30,336) and Net result for the year (-€16,719)
- Deferred charges and accrued income +€2,838
up €2,838 (+214.6%), from €1,322 to €4,160
- Trade debts -€30,336
down €30,336 (-44.6%), from €68,010 to €37,674
- Profit (loss) carried forward -€16,708
new in 2024: -€16,708
- Accrued charges and deferred income +€14,795
new in 2024: €14,795
- Other debts +€4,800
up €4,800 (+12.1%), from €39,684 to €44,484
- Current portion of long-term debt -€2,258
down €2,258 (-23.9%), from €9,449 to €7,191
- Gross operating margin -€12,036
down €12,036 (-84.6%), from €14,220 to €2,184
- Staff costs +€3,115
up €3,115 (+23.3%), from €13,372 to €16,487
- Financial charges +€937
up €937 (+50.4%), from €1,861 to €2,798
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 | €126,468 | €97,279 | -€29,188 | -23.1% |
| Fixed assets | 21/28 | €7,500 | €7,500 | = | 0.0% |
| Financial fixed assets | 28 | €7,500 | €7,500 | = | 0.0% |
| Current assets | 29/58 | €118,968 | €89,779 | -€29,188 | -24.5% |
| Stocks and contracts in progress | 3 | €101,881 | €75,894 | -€25,986 | -25.5% |
| Stocks | 30/36 | €101,881 | €75,894 | -€25,986 | -25.5% |
| Amounts receivable within one year | 40/41 | €1,426 | €1,321 | -€106 | -7.4% |
| Trade receivables | 40 | €1,316 | €1,210 | -€106 | -8.0% |
| Other amounts receivable | 41 | €111 | €111 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €14,339 | €8,404 | -€5,935 | -41.4% |
| Deferred charges and accrued income | 490/1 | €1,322 | €4,160 | +€2,838 | +214.6% |
| Total equity and liabilities | 10/49 | €126,468 | €97,279 | -€29,188 | -23.1% |
| Equity | 10/15 | €2,011 | -€14,708 | -€16,719 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €11 | - | -€11 | |
| Distributable reserves | 133 | €11 | - | -€11 | |
| Profit (loss) carried forward | 14 | - | -€16,708 | -€16,708 | |
| Amounts payable | 17/49 | €124,457 | €111,987 | -€12,469 | -10.0% |
| Amounts payable within one year | 42/48 | €124,457 | €97,192 | -€27,265 | -21.9% |
| Current portion of amounts payable after more than one year | 42 | €9,449 | €7,191 | -€2,258 | -23.9% |
| Trade debts | 44 | €68,010 | €37,674 | -€30,336 | -44.6% |
| Suppliers | 440/4 | €68,010 | €37,674 | -€30,336 | -44.6% |
| Taxes, remuneration and social security | 45 | €7,313 | €7,843 | +€530 | +7.2% |
| Taxes | 450/3 | €7,313 | €7,843 | +€530 | +7.2% |
| Other amounts payable | 47/48 | €39,684 | €44,484 | +€4,800 | +12.1% |
| Accrued charges and deferred income | 492/3 | - | €14,795 | +€14,795 | |
| Remuneration, social security and pensions | 62 | €13,372 | €16,487 | +€3,115 | +23.3% |
| Other operating charges | 640/8 | €446 | €449 | +€3 | +0.6% |
| Gross operating margin | 9900 | €14,220 | €2,184 | -€12,036 | -84.6% |
| Operating profit (loss) | 9901 | €401 | -€14,753 | -€15,153 | |
| Financial income | 75/76B | €750 | €831 | +€81 | +10.8% |
| Recurring financial income | 75 | €750 | €831 | +€81 | +10.8% |
| Financial charges | 65/66B | €1,861 | €2,798 | +€937 | +50.4% |
| Recurring financial charges | 65 | €1,861 | €2,798 | +€937 | +50.4% |
| Profit (loss) for the period before taxes | 9903 | -€710 | -€16,719 | -€16,009 | -2255.5% |
| Profit (loss) for the period | 9904 | -€710 | -€16,719 | -€16,009 | -2255.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€710 | -€16,719 | -€16,009 | -2255.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.