CHABONIN: 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.
CHABONIN
Largest movements
- Receivables within one year +€37,488
up €37,488 (+88.5%), from €42,375 to €79,863
of which Other amounts receivable: +€29,244
- Cash -€16,890
down €16,890 (-63.7%), from €26,503 to €9,613
mainly Receivables within one year (-€37,488) and Tax, wage and social debts (-€3,456)
- Deferred charges and accrued income -€2,392
down €2,392 (-100%), from €2,392 to €0
- Reserves +€19,374
up €19,374 (+28.1%), from €69,003 to €88,377
of which Distributable reserves: +€19,374
- Tax, wage and social debts -€3,456
down €3,456 (-70.3%), from €4,914 to €1,458
- Trade debts +€2,288
up €2,288 (+60.0%), from €3,816 to €6,103
- Gross operating margin +€7,570
up €7,570 (+28.4%), from €26,614 to €34,185
- Taxes +€1,544
up €1,544 (+31.4%), from €4,914 to €6,458
- Financial income +€528
up €528 (+92.3%), from €572 to €1,100
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 | €139,733 | €157,939 | +€18,206 | +13.0% |
| Fixed assets | 21/28 | €68,463 | €68,463 | = | 0.0% |
| Tangible fixed assets | 22/27 | €68,463 | €68,463 | = | 0.0% |
| Land and buildings | 22 | €68,463 | €68,463 | = | 0.0% |
| Current assets | 29/58 | €71,270 | €89,476 | +€18,206 | +25.5% |
| Amounts receivable within one year | 40/41 | €42,375 | €79,863 | +€37,488 | +88.5% |
| Trade receivables | 40 | - | €8,243 | +€8,243 | |
| Other amounts receivable | 41 | €42,375 | €71,620 | +€29,244 | +69.0% |
| Cash at bank and in hand | 54/58 | €26,503 | €9,613 | -€16,890 | -63.7% |
| Deferred charges and accrued income | 490/1 | €2,392 | €0 | -€2,392 | -100% |
| Total equity and liabilities | 10/49 | €139,733 | €157,939 | +€18,206 | +13.0% |
| Equity | 10/15 | €131,003 | €150,377 | +€19,374 | +14.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €69,003 | €88,377 | +€19,374 | +28.1% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €62,803 | €82,177 | +€19,374 | +30.8% |
| Amounts payable | 17/49 | €8,730 | €7,562 | -€1,168 | -13.4% |
| Amounts payable within one year | 42/48 | €8,730 | €7,562 | -€1,168 | -13.4% |
| Trade debts | 44 | €3,816 | €6,103 | +€2,288 | +60.0% |
| Suppliers | 440/4 | €3,816 | €6,103 | +€2,288 | +60.0% |
| Taxes, remuneration and social security | 45 | €4,914 | €1,458 | -€3,456 | -70.3% |
| Taxes | 450/3 | €4,914 | €1,458 | -€3,456 | -70.3% |
| Other operating charges | 640/8 | €8,834 | €9,081 | +€247 | +2.8% |
| Gross operating margin | 9900 | €26,614 | €34,185 | +€7,570 | +28.4% |
| Operating profit (loss) | 9901 | €17,780 | €25,104 | +€7,323 | +41.2% |
| Financial income | 75/76B | €572 | €1,100 | +€528 | +92.3% |
| Recurring financial income | 75 | €572 | €1,100 | +€528 | +92.3% |
| Financial charges | 65/66B | €319 | €372 | +€53 | +16.5% |
| Recurring financial charges | 65 | €319 | €372 | +€53 | +16.5% |
| Profit (loss) for the period before taxes | 9903 | €18,033 | €25,832 | +€7,799 | +43.2% |
| Income taxes | 67/77 | €4,914 | €6,458 | +€1,544 | +31.4% |
| Profit (loss) for the period | 9904 | €13,119 | €19,374 | +€6,255 | +47.7% |
| Profit (loss) for the period to be appropriated | 9905 | €13,119 | €19,374 | +€6,255 | +47.7% |
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 13 October 2026 via checked.be.