CHABET: 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.
CHABET
Largest movements
- Financial fixed assets -€3.2m
down €3.2m (-61.7%), from €5.2m to €2.0m
- Receivables within one year -€578,726
down €578,726 (-99.8%), from €579,600 to €874
- Cash +€75,400
up €75,400 (+175.8%), from €42,893 to €118,292
mainly Investment in fixed assets (net) (+€3.2m) and Receivables within one year (+€578,726)
- Reserves -€3.2m
down €3.2m (-60.0%), from €5.3m to €2.1m
of which Distributable reserves: -€3.2m
- Other debts -€504,000
down €504,000 (-100.0%), from €504,000 to €0
- Profit (loss) carried forward -€72,144
down €72,144 (-100.0%), from €72,144 to €0
- Financial charges +€3.2m
up €3.2m (+5277895.7%), from €61 to €3.2m
of which Non-recurring financial charges: +€3.2m
- Financial income -€576,497
down €576,497 (-99.5%), from €579,600 to €3,103
- Gross operating margin -€1,081
down €1,081 (-435.2%), from -€248 to -€1,330
- Other operating charges +€585
up €585 (+116.4%), from €502 to €1,088
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 | €5,855,855 | €2,125,166 | -€3.7m | -63.7% |
| Fixed assets | 21/28 | €5,233,362 | €2,006,000 | -€3.2m | -61.7% |
| Financial fixed assets | 28 | €5,233,362 | €2,006,000 | -€3.2m | -61.7% |
| Current assets | 29/58 | €622,493 | €119,166 | -€503,326 | -80.9% |
| Amounts receivable within one year | 40/41 | €579,600 | €874 | -€578,726 | -99.8% |
| Other amounts receivable | 41 | €579,600 | €874 | -€578,726 | -99.8% |
| Cash at bank and in hand | 54/58 | €42,893 | €118,292 | +€75,400 | +175.8% |
| Total equity and liabilities | 10/49 | €5,855,855 | €2,125,166 | -€3.7m | -63.7% |
| Equity | 10/15 | €5,351,855 | €2,125,046 | -€3.2m | -60.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €5,261,161 | €2,106,496 | -€3.2m | -60.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €5,261,161 | €2,106,496 | -€3.2m | -60.0% |
| Profit (loss) carried forward | 14 | €72,144 | €0 | -€72,144 | -100.0% |
| Amounts payable | 17/49 | €504,000 | €120 | -€503,880 | -100.0% |
| Amounts payable within one year | 42/48 | €504,000 | €120 | -€503,880 | -100.0% |
| Trade debts | 44 | €0 | €120 | +€120 | |
| Suppliers | 440/4 | €0 | €120 | +€120 | |
| Other amounts payable | 47/48 | €504,000 | €0 | -€504,000 | -100.0% |
| Other operating charges | 640/8 | €502 | €1,088 | +€585 | +116.4% |
| Gross operating margin | 9900 | -€248 | -€1,330 | -€1,081 | -435.2% |
| Operating profit (loss) | 9901 | -€751 | -€2,417 | -€1,666 | -221.9% |
| Financial income | 75/76B | €579,600 | €3,103 | -€576,497 | -99.5% |
| Recurring financial income | 75 | €579,600 | €3,103 | -€576,497 | -99.5% |
| Financial charges | 65/66B | €61 | €3,227,494 | +€3.2m | +5277895.7% |
| Recurring financial charges | 65 | €61 | €132 | +€71 | +116.1% |
| Non-recurring financial charges | 66B | - | €3,227,362 | +€3.2m | |
| Profit (loss) for the period before taxes | 9903 | €578,788 | -€3,226,808 | -€3.8m | |
| Profit (loss) for the period | 9904 | €578,788 | -€3,226,808 | -€3.8m | |
| Profit (loss) for the period to be appropriated | 9905 | €578,788 | -€3,226,808 | -€3.8m |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.