CHABEMA: 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.
CHABEMA
Largest movements
- Cash -€99,769
down €99,769 (-64.3%), from €155,246 to €55,477
mainly Receivables within one year (-€93,403) and Investment in fixed assets (net) (-€80,710)
- Receivables within one year +€93,403
up €93,403 (+44.8%), from €208,359 to €301,761
of which Trade receivables: +€88,171
- Tangible fixed assets +€61,612
up €61,612 (+155.4%), from €39,641 to €101,253
of which Leasing and similar rights: +€59,509
- Deferred charges and accrued income -€6,314
down €6,314 (-76.3%), from €8,275 to €1,960
- Reserves +€50,320
up €50,320 (+30.5%), from €165,226 to €215,547
- Debts after one year +€40,361
up €40,361 (+75.7%), from €53,312 to €93,673
of which Financial debts: +€49,458
- Current portion of long-term debt -€25,749
down €25,749 (-57.2%), from €45,007 to €19,258
- Trade debts -€10,160
down €10,160 (-10.9%), from €93,195 to €83,035
- Tax, wage and social debts -€9,500
down €9,500 (-23.4%), from €40,519 to €31,019
of which Remuneration and social security: -€13,784
- Gross operating margin -€288,109
down €288,109 (-53.2%), from €541,136 to €253,027
- Staff costs -€216,008
down €216,008 (-55.1%), from €392,217 to €176,209
- Depreciation -€71,443
down €71,443 (-78.6%), from €90,941 to €19,498
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 | €416,639 | €465,171 | +€48,531 | +11.6% |
| Fixed assets | 21/28 | €44,760 | €105,972 | +€61,212 | +136.8% |
| Intangible fixed assets | 21 | €587 | €187 | -€400 | -68.2% |
| Tangible fixed assets | 22/27 | €39,641 | €101,253 | +€61,612 | +155.4% |
| Plant, machinery and equipment | 23 | €1,296 | €756 | -€540 | -41.7% |
| Furniture and vehicles | 24 | €771 | €340 | -€431 | -55.9% |
| Leasing and similar rights | 25 | €37,575 | €97,084 | +€59,509 | +158.4% |
| Other tangible fixed assets | 26 | - | €3,074 | +€3,074 | |
| Financial fixed assets | 28 | €4,532 | €4,532 | = | 0.0% |
| Current assets | 29/58 | €371,879 | €359,199 | -€12,680 | -3.4% |
| Amounts receivable within one year | 40/41 | €208,359 | €301,761 | +€93,403 | +44.8% |
| Trade receivables | 40 | €198,822 | €286,994 | +€88,171 | +44.3% |
| Other amounts receivable | 41 | €9,536 | €14,768 | +€5,231 | +54.9% |
| Cash at bank and in hand | 54/58 | €155,246 | €55,477 | -€99,769 | -64.3% |
| Deferred charges and accrued income | 490/1 | €8,275 | €1,960 | -€6,314 | -76.3% |
| Total equity and liabilities | 10/49 | €416,639 | €465,171 | +€48,531 | +11.6% |
| Equity | 10/15 | €183,826 | €234,147 | +€50,320 | +27.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €165,226 | €215,547 | +€50,320 | +30.5% |
| Distributable reserves | 133 | €165,226 | €215,547 | +€50,320 | +30.5% |
| Amounts payable | 17/49 | €232,813 | €231,024 | -€1,789 | -0.8% |
| Amounts payable after more than one year | 17 | €53,312 | €93,673 | +€40,361 | +75.7% |
| Financial debts | 170/4 | €37,848 | €87,306 | +€49,458 | +130.7% |
| Other amounts payable | 178/9 | €15,464 | €6,367 | -€9,097 | -58.8% |
| Amounts payable within one year | 42/48 | €178,721 | €135,791 | -€42,930 | -24.0% |
| Current portion of amounts payable after more than one year | 42 | €45,007 | €19,258 | -€25,749 | -57.2% |
| Financial debts | 43 | - | €2,479 | +€2,479 | |
| Credit institutions | 430/8 | - | €2,479 | +€2,479 | |
| Trade debts | 44 | €93,195 | €83,035 | -€10,160 | -10.9% |
| Suppliers | 440/4 | €93,195 | €83,035 | -€10,160 | -10.9% |
| Taxes, remuneration and social security | 45 | €40,519 | €31,019 | -€9,500 | -23.4% |
| Taxes | 450/3 | €7,999 | €12,283 | +€4,284 | +53.6% |
| Remuneration and social security | 454/9 | €32,520 | €18,736 | -€13,784 | -42.4% |
| Accrued charges and deferred income | 492/3 | €780 | €1,560 | +€780 | +100.0% |
| Non-recurring operating income | 76A | €60,240 | €131,444 | +€71,204 | +118.2% |
| Remuneration, social security and pensions | 62 | €392,217 | €176,209 | -€216,008 | -55.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €90,941 | €19,498 | -€71,443 | -78.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€2,427 | -€2,427 | |
| Other operating charges | 640/8 | €2,236 | €1,998 | -€239 | -10.7% |
| Gross operating margin | 9900 | €541,136 | €253,027 | -€288,109 | -53.2% |
| Operating profit (loss) | 9901 | €55,742 | €57,750 | +€2,008 | +3.6% |
| Financial income | 75/76B | €4,135 | €3,719 | -€416 | -10.1% |
| Recurring financial income | 75 | €4,135 | €3,719 | -€416 | -10.1% |
| Financial charges | 65/66B | €3,559 | €6,911 | +€3,352 | +94.2% |
| Recurring financial charges | 65 | €3,559 | €6,911 | +€3,352 | +94.2% |
| Profit (loss) for the period before taxes | 9903 | €56,317 | €54,558 | -€1,760 | -3.1% |
| Income taxes | 67/77 | - | €4,237 | +€4,237 | |
| Profit (loss) for the period | 9904 | €56,317 | €50,320 | -€5,997 | -10.6% |
| Profit (loss) for the period to be appropriated | 9905 | €56,317 | €50,320 | -€5,997 | -10.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.