CHABRAFIN: 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.
CHABRAFIN
Largest movements
- Financial fixed assets +€53,528
new in 2025: €53,528
- Cash -€34,568
down €34,568 (-64.7%), from €53,402 to €18,834
mainly Investment in fixed assets (net) (-€53,528) and Trade debts (-€5,222)
- Formation expenses -€1,904
down €1,904 (-100.0%), from €1,904 to €0
- Receivables within one year -€1,448
down €1,448 (-20.3%), from €7,118 to €5,670
- Other debts +€20,131
up €20,131 (+376.9%), from €5,341 to €25,472
- Trade debts -€5,222
down €5,222 (-96.1%), from €5,433 to €211
- Tax, wage and social debts +€2,236
up €2,236 (+37.8%), from €5,910 to €8,146
of which Remuneration and social security: +€3,000
- Profit (loss) carried forward -€2,176
down €2,176 (-51.1%), from -€4,260 to -€6,436
- Gross operating margin +€3,022
up €3,022, from -€2,356 to €666
- Financial charges +€683
new in 2025: €683
- Other operating charges +€255
new in 2025: €255
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 | €62,424 | €78,032 | +€15,608 | +25.0% |
| Formation expenses | 20 | €1,904 | €0 | -€1,904 | -100.0% |
| Fixed assets | 21/28 | - | €53,528 | +€53,528 | |
| Financial fixed assets | 28 | - | €53,528 | +€53,528 | |
| Current assets | 29/58 | €60,520 | €24,504 | -€36,016 | -59.5% |
| Amounts receivable within one year | 40/41 | €7,118 | €5,670 | -€1,448 | -20.3% |
| Trade receivables | 40 | €7,118 | €5,670 | -€1,448 | -20.3% |
| Cash at bank and in hand | 54/58 | €53,402 | €18,834 | -€34,568 | -64.7% |
| Total equity and liabilities | 10/49 | €62,424 | €78,032 | +€15,608 | +25.0% |
| Equity | 10/15 | €45,740 | €43,564 | -€2,176 | -4.8% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,260 | -€6,436 | -€2,176 | -51.1% |
| Amounts payable | 17/49 | €16,684 | €34,468 | +€17,784 | +106.6% |
| Amounts payable within one year | 42/48 | €16,684 | €33,829 | +€17,145 | +102.8% |
| Trade debts | 44 | €5,433 | €211 | -€5,222 | -96.1% |
| Suppliers | 440/4 | €5,433 | €211 | -€5,222 | -96.1% |
| Taxes, remuneration and social security | 45 | €5,910 | €8,146 | +€2,236 | +37.8% |
| Taxes | 450/3 | €5,910 | €5,146 | -€764 | -12.9% |
| Remuneration and social security | 454/9 | - | €3,000 | +€3,000 | |
| Other amounts payable | 47/48 | €5,341 | €25,472 | +€20,131 | +376.9% |
| Accrued charges and deferred income | 492/3 | - | €639 | +€639 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,904 | €1,904 | +€0 | 0.0% |
| Other operating charges | 640/8 | - | €255 | +€255 | |
| Gross operating margin | 9900 | -€2,356 | €666 | +€3,022 | |
| Operating profit (loss) | 9901 | -€4,260 | -€1,493 | +€2,767 | +65.0% |
| Financial charges | 65/66B | - | €683 | +€683 | |
| Recurring financial charges | 65 | - | €683 | +€683 | |
| Profit (loss) for the period before taxes | 9903 | -€4,260 | -€2,176 | +€2,083 | +48.9% |
| Profit (loss) for the period | 9904 | -€4,260 | -€2,176 | +€2,083 | +48.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,260 | -€2,176 | +€2,083 | +48.9% |
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 8 October 2026 via checked.be.