CHABOU: 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.
CHABOU
Largest movements
- Cash -€94,557
down €94,557 (-37.1%), from €255,048 to €160,491
mainly Other debts (-€92,079) and Contributions, distributions and other (-€68,602)
- Tangible fixed assets -€8,813
down €8,813 (-23.6%), from €37,305 to €28,492
- Other debts -€92,079
down €92,079 (-36.6%), from €251,698 to €159,619
- Current portion of long-term debt -€10,413
down €10,413 (-100.0%), from €10,413 to €0
- Gross operating margin -€12,361
down €12,361 (-10.7%), from €115,251 to €102,890
- Taxes -€2,349
down €2,349 (-11.6%), from €20,327 to €17,979
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 | €293,665 | €190,417 | -€103,248 | -35.2% |
| Fixed assets | 21/28 | €37,305 | €28,492 | -€8,813 | -23.6% |
| Tangible fixed assets | 22/27 | €37,305 | €28,492 | -€8,813 | -23.6% |
| Furniture and vehicles | 24 | €37,305 | €28,492 | -€8,813 | -23.6% |
| Current assets | 29/58 | €256,360 | €161,926 | -€94,435 | -36.8% |
| Amounts receivable within one year | 40/41 | €0 | €21 | +€21 | |
| Other amounts receivable | 41 | €0 | €21 | +€21 | |
| Cash at bank and in hand | 54/58 | €255,048 | €160,491 | -€94,557 | -37.1% |
| Deferred charges and accrued income | 490/1 | €1,312 | €1,413 | +€101 | +7.7% |
| Total equity and liabilities | 10/49 | €293,665 | €190,417 | -€103,248 | -35.2% |
| Equity | 10/15 | €23,170 | €23,170 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €4,570 | €4,570 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,570 | €4,570 | = | 0.0% |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €270,495 | €167,248 | -€103,248 | -38.2% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €270,495 | €167,248 | -€103,248 | -38.2% |
| Current portion of amounts payable after more than one year | 42 | €10,413 | €0 | -€10,413 | -100.0% |
| Trade debts | 44 | €2,523 | €86 | -€2,438 | -96.6% |
| Suppliers | 440/4 | €2,523 | €86 | -€2,438 | -96.6% |
| Taxes, remuneration and social security | 45 | €5,861 | €7,543 | +€1,682 | +28.7% |
| Taxes | 450/3 | €5,861 | €7,543 | +€1,682 | +28.7% |
| Other amounts payable | 47/48 | €251,698 | €159,619 | -€92,079 | -36.6% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,007 | €14,711 | +€704 | +5.0% |
| Other operating charges | 640/8 | €2,262 | €1,378 | -€885 | -39.1% |
| Gross operating margin | 9900 | €115,251 | €102,890 | -€12,361 | -10.7% |
| Operating profit (loss) | 9901 | €98,981 | €86,801 | -€12,180 | -12.3% |
| Financial income | 75/76B | - | €100 | +€100 | |
| Recurring financial income | 75 | - | €100 | +€100 | |
| Financial charges | 65/66B | €929 | €321 | -€608 | -65.5% |
| Recurring financial charges | 65 | €929 | €321 | -€608 | -65.5% |
| Profit (loss) for the period before taxes | 9903 | €98,053 | €86,580 | -€11,472 | -11.7% |
| Income taxes | 67/77 | €20,327 | €17,979 | -€2,349 | -11.6% |
| Profit (loss) for the period | 9904 | €77,726 | €68,602 | -€9,124 | -11.7% |
| Profit (loss) for the period to be appropriated | 9905 | €77,726 | €68,602 | -€9,124 | -11.7% |
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 1 October 2026 via checked.be.