CHABLEON: 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.
CHABLEON
Largest movements
- Cash -€141,090
down €141,090 (-41.9%), from €336,408 to €195,318
mainly Trade debts (-€103,274) and Tax, wage and social debts (-€67,168)
- Stocks and contracts +€49,699
up €49,699 (+198%), from €25,136 to €74,836
- Receivables within one year +€20,303
up €20,303 (+112%), from €18,085 to €38,388
of which Trade receivables: +€27,754
- Tangible fixed assets -€10,328
down €10,328 (-14.0%), from €73,517 to €63,189
of which Furniture and vehicles: -€12,701
- Reserves +€111,559
up €111,559 (+56.1%), from €198,713 to €310,272
of which Distributable reserves: +€113,419
- Trade debts -€103,274
down €103,274 (-72.2%), from €143,038 to €39,765
- Tax, wage and social debts -€67,168
down €67,168 (-95.6%), from €70,262 to €3,094
of which Taxes: -€58,168
- Other debts -€22,534
no longer reported in 2024 (was €22,534)
- Gross operating margin -€45,641
down €45,641 (-17.5%), from €260,983 to €215,342
- Depreciation +€14,603
up €14,603 (+231%), from €6,316 to €20,919
- Taxes -€12,970
down €12,970 (-19.6%), from €66,064 to €53,094
- Financial charges +€4,592
up €4,592 (+20.5%), from €22,370 to €26,962
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.
Derived cash bridge
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 | €453,147 | €371,731 | -€81,416 | -18.0% |
| Fixed assets | 21/28 | €73,517 | €63,189 | -€10,328 | -14.0% |
| Tangible fixed assets | 22/27 | €73,517 | €63,189 | -€10,328 | -14.0% |
| Plant, machinery and equipment | 23 | €12,795 | €15,168 | +€2,373 | +18.5% |
| Furniture and vehicles | 24 | €60,722 | €48,021 | -€12,701 | -20.9% |
| Current assets | 29/58 | €379,630 | €308,542 | -€71,088 | -18.7% |
| Stocks and contracts in progress | 3 | €25,136 | €74,836 | +€49,699 | +198% |
| Stocks | 30/36 | €25,136 | €74,836 | +€49,699 | +198% |
| Amounts receivable within one year | 40/41 | €18,085 | €38,388 | +€20,303 | +112% |
| Trade receivables | 40 | - | €27,754 | +€27,754 | |
| Other amounts receivable | 41 | €18,085 | €10,635 | -€7,451 | -41.2% |
| Cash at bank and in hand | 54/58 | €336,408 | €195,318 | -€141,090 | -41.9% |
| Total equity and liabilities | 10/49 | €453,147 | €371,731 | -€81,416 | -18.0% |
| Equity | 10/15 | €217,313 | €328,872 | +€111,559 | +51.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €198,713 | €310,272 | +€111,559 | +56.1% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Tax-exempt reserves | 132 | €4,780 | €4,780 | = | 0.0% |
| Distributable reserves | 133 | €192,073 | €305,493 | +€113,419 | +59.1% |
| Amounts payable | 17/49 | €235,834 | €42,859 | -€192,975 | -81.8% |
| Amounts payable within one year | 42/48 | €235,834 | €42,859 | -€192,975 | -81.8% |
| Trade debts | 44 | €143,038 | €39,765 | -€103,274 | -72.2% |
| Suppliers | 440/4 | €143,038 | €39,765 | -€103,274 | -72.2% |
| Taxes, remuneration and social security | 45 | €70,262 | €3,094 | -€67,168 | -95.6% |
| Taxes | 450/3 | €61,262 | €3,094 | -€58,168 | -94.9% |
| Remuneration and social security | 454/9 | €9,000 | - | -€9,000 | |
| Other amounts payable | 47/48 | €22,534 | - | -€22,534 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,316 | €20,919 | +€14,603 | +231% |
| Other operating charges | 640/8 | €2,233 | €2,808 | +€574 | +25.7% |
| Gross operating margin | 9900 | €260,983 | €215,342 | -€45,641 | -17.5% |
| Operating profit (loss) | 9901 | €252,434 | €191,615 | -€60,819 | -24.1% |
| Financial income | 75/76B | €89 | €0 | -€89 | -99.8% |
| Recurring financial income | 75 | €89 | €0 | -€89 | -99.8% |
| Financial charges | 65/66B | €22,370 | €26,962 | +€4,592 | +20.5% |
| Recurring financial charges | 65 | €22,370 | €26,962 | +€4,592 | +20.5% |
| Profit (loss) for the period before taxes | 9903 | €230,153 | €164,654 | -€65,500 | -28.5% |
| Income taxes | 67/77 | €66,064 | €53,094 | -€12,970 | -19.6% |
| Profit (loss) for the period | 9904 | €164,089 | €111,559 | -€52,530 | -32.0% |
| Profit (loss) for the period to be appropriated | 9905 | €164,089 | €111,559 | -€52,530 | -32.0% |
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 13 October 2026 via checked.be.