CHABOIS: 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.
CHABOIS
Largest movements
- Cash -€131,493
no longer reported in 2025 (was €131,493)
mainly Current investments (-€104,097) and Trade debts (-€93,335)
- Current investments +€104,097
new in 2025: €104,097
- Stocks and contracts +€50,250
up €50,250 (+48.3%), from €104,100 to €154,350
- Receivables within one year -€31,540
down €31,540 (-16.8%), from €188,167 to €156,627
of which Trade receivables: -€69,169
- Tangible fixed assets -€17,086
down €17,086 (-33.5%), from €50,987 to €33,900
- Trade debts -€93,335
down €93,335 (-90.3%), from €103,321 to €9,986
- Tax, wage and social debts +€42,213
up €42,213 (+830%), from €5,084 to €47,296
- Reserves +€25,000
up €25,000 (+29.1%), from €85,879 to €110,879
of which Distributable reserves: +€25,000
- Turnover -€100,091
down €100,091 (-12.4%), from €807,763 to €707,672
- Purchases and services -€84,714
down €84,714 (-11.5%), from €738,961 to €654,247
- Gross operating margin -€16,055
down €16,055 (-23.1%), from €69,479 to €53,425
- Taxes -€10,559
down €10,559 (-53.4%), from €19,781 to €9,223
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.
Derived cash bridge
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 | €474,747 | €448,974 | -€25,773 | -5.4% |
| Fixed assets | 21/28 | €50,987 | €33,900 | -€17,086 | -33.5% |
| Tangible fixed assets | 22/27 | €50,987 | €33,900 | -€17,086 | -33.5% |
| Furniture and vehicles | 24 | €50,987 | €33,900 | -€17,086 | -33.5% |
| Current assets | 29/58 | €423,760 | €415,074 | -€8,687 | -2.0% |
| Stocks and contracts in progress | 3 | €104,100 | €154,350 | +€50,250 | +48.3% |
| Stocks | 30/36 | €104,100 | €154,350 | +€50,250 | +48.3% |
| Amounts receivable within one year | 40/41 | €188,167 | €156,627 | -€31,540 | -16.8% |
| Trade receivables | 40 | €188,167 | €118,999 | -€69,169 | -36.8% |
| Other amounts receivable | 41 | - | €37,628 | +€37,628 | |
| Current investments | 50/53 | - | €104,097 | +€104,097 | |
| Cash at bank and in hand | 54/58 | €131,493 | - | -€131,493 | |
| Total equity and liabilities | 10/49 | €474,747 | €448,974 | -€25,773 | -5.4% |
| Equity | 10/15 | €356,789 | €382,186 | +€25,397 | +7.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €85,879 | €110,879 | +€25,000 | +29.1% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €39,020 | €39,020 | = | 0.0% |
| Distributable reserves | 133 | €45,000 | €70,000 | +€25,000 | +55.6% |
| Profit (loss) carried forward | 14 | €252,318 | €252,715 | +€397 | +0.2% |
| Amounts payable | 17/49 | €117,958 | €66,788 | -€51,170 | -43.4% |
| Amounts payable within one year | 42/48 | €117,958 | €66,788 | -€51,170 | -43.4% |
| Trade debts | 44 | €103,321 | €9,986 | -€93,335 | -90.3% |
| Suppliers | 440/4 | €103,321 | €9,986 | -€93,335 | -90.3% |
| Taxes, remuneration and social security | 45 | €5,084 | €47,296 | +€42,213 | +830% |
| Taxes | 450/3 | €5,084 | €47,296 | +€42,213 | +830% |
| Other amounts payable | 47/48 | €9,553 | €9,505 | -€48 | -0.5% |
| Turnover | 70 | €807,763 | €707,672 | -€100,091 | -12.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €738,961 | €654,247 | -€84,714 | -11.5% |
| Remuneration, social security and pensions | 62 | - | €107 | +€107 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,086 | €17,086 | = | 0.0% |
| Other operating charges | 640/8 | €1,195 | €667 | -€528 | -44.2% |
| Non-recurring operating charges | 66A | €4,812 | - | -€4,812 | |
| Gross operating margin | 9900 | €69,479 | €53,425 | -€16,055 | -23.1% |
| Operating profit (loss) | 9901 | €46,387 | €35,564 | -€10,823 | -23.3% |
| Financial income | 75/76B | €98 | €18 | -€80 | -81.6% |
| Recurring financial income | 75 | €98 | €18 | -€80 | -81.6% |
| Financial charges | 65/66B | €817 | €963 | +€145 | +17.8% |
| Recurring financial charges | 65 | €817 | €963 | +€145 | +17.8% |
| Profit (loss) for the period before taxes | 9903 | €45,668 | €34,620 | -€11,048 | -24.2% |
| Income taxes | 67/77 | €19,781 | €9,223 | -€10,559 | -53.4% |
| Profit (loss) for the period | 9904 | €25,886 | €25,397 | -€490 | -1.9% |
| Profit (loss) for the period to be appropriated | 9905 | €25,886 | €25,397 | -€490 | -1.9% |
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 26 October 2026 via checked.be.