CHABER: 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.
CHABER
Largest movements
- Tangible fixed assets -€16,349
down €16,349 (-5.1%), from €322,592 to €306,242
of which Land and buildings: -€16,188
- Debts after one year -€14,444
down €14,444 (-4.8%), from €302,405 to €287,961
- Gross operating margin +€1,620
up €1,620 (+6.5%), from €24,882 to €26,503
- Financial charges +€734
up €734 (+8.6%), from €8,541 to €9,274
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 | €326,112 | €310,439 | -€15,673 | -4.8% |
| Fixed assets | 21/28 | €322,592 | €306,242 | -€16,349 | -5.1% |
| Tangible fixed assets | 22/27 | €322,592 | €306,242 | -€16,349 | -5.1% |
| Land and buildings | 22 | €321,072 | €304,884 | -€16,188 | -5.0% |
| Plant, machinery and equipment | 23 | €1,519 | €1,358 | -€161 | -10.6% |
| Current assets | 29/58 | €3,521 | €4,197 | +€676 | +19.2% |
| Amounts receivable within one year | 40/41 | €449 | €373 | -€76 | -16.9% |
| Other amounts receivable | 41 | €449 | €373 | -€76 | -16.9% |
| Cash at bank and in hand | 54/58 | €3,072 | €3,824 | +€752 | +24.5% |
| Total equity and liabilities | 10/49 | €326,112 | €310,439 | -€15,673 | -4.8% |
| Equity | 10/15 | -€22,096 | -€24,834 | -€2,738 | -12.4% |
| Contributions | 10/11 | €4,800 | €4,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,896 | -€29,634 | -€2,738 | -10.2% |
| Amounts payable | 17/49 | €348,208 | €335,273 | -€12,935 | -3.7% |
| Amounts payable after more than one year | 17 | €302,405 | €287,961 | -€14,444 | -4.8% |
| Financial debts | 170/4 | €302,405 | €287,961 | -€14,444 | -4.8% |
| Amounts payable within one year | 42/48 | €45,803 | €47,312 | +€1,509 | +3.3% |
| Current portion of amounts payable after more than one year | 42 | €14,024 | €14,444 | +€419 | +3.0% |
| Trade debts | 44 | €1,095 | €1,221 | +€126 | +11.5% |
| Suppliers | 440/4 | €1,095 | €1,221 | +€126 | +11.5% |
| Other amounts payable | 47/48 | €30,683 | €31,647 | +€963 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,280 | €16,349 | +€69 | +0.4% |
| Other operating charges | 640/8 | €1,620 | €1,632 | +€11 | +0.7% |
| Gross operating margin | 9900 | €24,882 | €26,503 | +€1,620 | +6.5% |
| Operating profit (loss) | 9901 | €6,983 | €8,522 | +€1,539 | +22.0% |
| Financial charges | 65/66B | €8,541 | €9,274 | +€734 | +8.6% |
| Recurring financial charges | 65 | €8,541 | €9,274 | +€734 | +8.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,558 | -€753 | +€806 | +51.7% |
| Profit (loss) for the period | 9904 | -€1,558 | -€753 | +€806 | +51.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,558 | -€753 | +€806 | +51.7% |
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 5 October 2026 via checked.be.