CHABOTT: 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.
CHABOTT
Largest movements
- Receivables within one year -€33,674
down €33,674 (-31.2%), from €107,795 to €74,121
of which Other amounts receivable: -€32,500
- Stocks and contracts -€30,000
no longer reported in 2025 (was €30,000)
- Tangible fixed assets -€15,560
down €15,560 (-6.9%), from €227,044 to €211,484
of which Land and buildings: -€11,667
- Cash -€10,155
down €10,155 (-30.7%), from €33,105 to €22,950
mainly Current portion of long-term debt (-€119,635) and Net result for the year (-€3,039)
- Current portion of long-term debt -€119,635
down €119,635 (-82.1%), from €145,747 to €26,112
- Debts after one year +€33,888
up €33,888 (+17.6%), from €192,304 to €226,193
of which Other amounts payable: +€60,000
- Gross operating margin +€57,788
up €57,788, from -€52,284 to €5,504
- Taxes -€19,329
down €19,329, from €279 to -€19,050
- Financial charges -€13,980
down €13,980 (-61.3%), from €22,815 to €8,836
of which Financial charges: -€7,449
- Depreciation -€5,104
down €5,104 (-24.7%), from €20,664 to €15,560
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 | €415,831 | €326,203 | -€89,628 | -21.6% |
| Fixed assets | 21/28 | €243,844 | €228,284 | -€15,560 | -6.4% |
| Tangible fixed assets | 22/27 | €227,044 | €211,484 | -€15,560 | -6.9% |
| Land and buildings | 22 | €218,566 | €206,900 | -€11,667 | -5.3% |
| Plant, machinery and equipment | 23 | €5,759 | €4,425 | -€1,333 | -23.2% |
| Furniture and vehicles | 24 | €2,719 | €160 | -€2,560 | -94.1% |
| Financial fixed assets | 28 | €16,800 | €16,800 | = | 0.0% |
| Current assets | 29/58 | €171,987 | €97,918 | -€74,068 | -43.1% |
| Stocks and contracts in progress | 3 | €30,000 | - | -€30,000 | |
| Stocks | 30/36 | €30,000 | - | -€30,000 | |
| Amounts receivable within one year | 40/41 | €107,795 | €74,121 | -€33,674 | -31.2% |
| Trade receivables | 40 | €6,200 | €5,026 | -€1,174 | -18.9% |
| Other amounts receivable | 41 | €101,595 | €69,095 | -€32,500 | -32.0% |
| Cash at bank and in hand | 54/58 | €33,105 | €22,950 | -€10,155 | -30.7% |
| Deferred charges and accrued income | 490/1 | €1,087 | €847 | -€240 | -22.1% |
| Total equity and liabilities | 10/49 | €415,831 | €326,203 | -€89,628 | -21.6% |
| Equity | 10/15 | €32,921 | €29,882 | -€3,039 | -9.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,861 | €21,822 | -€3,039 | -12.2% |
| Amounts payable | 17/49 | €382,910 | €296,320 | -€86,589 | -22.6% |
| Amounts payable after more than one year | 17 | €192,304 | €226,193 | +€33,888 | +17.6% |
| Financial debts | 170/4 | €192,304 | €166,193 | -€26,112 | -13.6% |
| Other amounts payable | 178/9 | - | €60,000 | +€60,000 | |
| Amounts payable within one year | 42/48 | €190,605 | €70,128 | -€120,478 | -63.2% |
| Current portion of amounts payable after more than one year | 42 | €145,747 | €26,112 | -€119,635 | -82.1% |
| Trade debts | 44 | €11,810 | €14,000 | +€2,190 | +18.5% |
| Suppliers | 440/4 | €11,810 | €14,000 | +€2,190 | +18.5% |
| Taxes, remuneration and social security | 45 | €3,121 | €2,970 | -€150 | -4.8% |
| Taxes | 450/3 | €3,121 | €2,970 | -€150 | -4.8% |
| Other amounts payable | 47/48 | €29,928 | €27,046 | -€2,882 | -9.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,664 | €15,560 | -€5,104 | -24.7% |
| Other operating charges | 640/8 | €3,597 | €3,197 | -€400 | -11.1% |
| Non-recurring operating charges | 66A | €10,298 | - | -€10,298 | |
| Gross operating margin | 9900 | -€52,284 | €5,504 | +€57,788 | |
| Operating profit (loss) | 9901 | -€86,843 | -€13,253 | +€73,589 | +84.7% |
| Financial income | 75/76B | €47 | - | -€47 | |
| Recurring financial income | 75 | €47 | - | -€47 | |
| Financial charges | 65/66B | €22,815 | €8,836 | -€13,980 | -61.3% |
| Recurring financial charges | 65 | €14,612 | €7,163 | -€7,449 | -51.0% |
| Non-recurring financial charges | 66B | €8,204 | €1,673 | -€6,531 | -79.6% |
| Profit (loss) for the period before taxes | 9903 | -€109,611 | -€22,089 | +€87,523 | +79.8% |
| Income taxes | 67/77 | €279 | -€19,050 | -€19,329 | |
| Profit (loss) for the period | 9904 | -€109,890 | -€3,039 | +€106,851 | +97.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€109,890 | -€3,039 | +€106,851 | +97.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.