CHABIR: 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.
CHABIR
Largest movements
- Cash -€2,803
down €2,803 (-13.8%), from €20,325 to €17,522
mainly Trade debts (-€2,476) and Net result for the year (-€1,894)
- Receivables within one year -€1,568
down €1,568 (-69.8%), from €2,246 to €678
of which Trade receivables: -€1,762
- Trade debts -€2,476
no longer reported in 2025 (was €2,476)
- Profit (loss) carried forward -€1,894
down €1,894 (-1.3%), from -€148,076 to -€149,970
- Gross operating margin +€2,669
up €2,669 (+80.9%), from -€3,298 to -€629
- Other operating charges -€717
down €717 (-59.6%), from €1,204 to €487
- Financial charges +€505
up €505 (+161.3%), from €313 to €818
- Financial income +€40
new in 2025: €40
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 | €22,571 | €18,200 | -€4,371 | -19.4% |
| Current assets | 29/58 | €22,571 | €18,200 | -€4,371 | -19.4% |
| Amounts receivable within one year | 40/41 | €2,246 | €678 | -€1,568 | -69.8% |
| Trade receivables | 40 | €1,762 | - | -€1,762 | |
| Other amounts receivable | 41 | €484 | €678 | +€194 | +40.1% |
| Cash at bank and in hand | 54/58 | €20,325 | €17,522 | -€2,803 | -13.8% |
| Total equity and liabilities | 10/49 | €22,571 | €18,200 | -€4,371 | -19.4% |
| Equity | 10/15 | €20,095 | €18,200 | -€1,895 | -9.4% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €106,198 | €106,197 | -€1 | 0.0% |
| Non-distributable reserves | 130/1 | €106,198 | €6,197 | -€100,001 | -94.2% |
| Legal reserve | 130 | €6,198 | €6,197 | -€1 | 0.0% |
| Reserves not available under the articles | 1311 | €100,000 | - | -€100,000 | |
| Distributable reserves | 133 | - | €100,000 | +€100,000 | |
| Profit (loss) carried forward | 14 | -€148,076 | -€149,970 | -€1,894 | -1.3% |
| Amounts payable | 17/49 | €2,476 | - | -€2,476 | |
| Amounts payable within one year | 42/48 | €2,476 | - | -€2,476 | |
| Trade debts | 44 | €2,476 | - | -€2,476 | |
| Suppliers | 440/4 | €2,476 | - | -€2,476 | |
| Other operating charges | 640/8 | €1,204 | €487 | -€717 | -59.6% |
| Gross operating margin | 9900 | -€3,298 | -€629 | +€2,669 | +80.9% |
| Operating profit (loss) | 9901 | -€4,502 | -€1,116 | +€3,386 | +75.2% |
| Financial income | 75/76B | - | €40 | +€40 | |
| Recurring financial income | 75 | - | €40 | +€40 | |
| Financial charges | 65/66B | €313 | €818 | +€505 | +161.3% |
| Recurring financial charges | 65 | €313 | €818 | +€505 | +161.3% |
| Profit (loss) for the period before taxes | 9903 | -€4,815 | -€1,894 | +€2,921 | +60.7% |
| Profit (loss) for the period | 9904 | -€4,815 | -€1,894 | +€2,921 | +60.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,815 | -€1,894 | +€2,921 | +60.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.