CHABRIAND: 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.
CHABRIAND
Largest movements
- Current investments +€110,000
new in 2025: €110,000
- Cash -€20,949
down €20,949 (-31.3%), from €66,988 to €46,039
mainly Current investments (-€110,000) and Receivables within one year (-€4,504)
- Tangible fixed assets -€11,973
down €11,973 (-21.1%), from €56,759 to €44,785
- Reserves +€49,140
up €49,140 (+15.7%), from €312,006 to €361,146
of which Distributable reserves: +€49,140
- Other debts +€32,315
up €32,315 (+67.3%), from €48,043 to €80,358
- Gross operating margin -€12,714
down €12,714 (-15.3%), from €83,092 to €70,378
- Depreciation +€8,865
up €8,865 (+285%), from €3,108 to €11,973
- Taxes -€6,151
down €6,151 (-22.5%), from €27,394 to €21,243
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 | €413,422 | €498,356 | +€84,935 | +20.5% |
| Fixed assets | 21/28 | €56,784 | €44,810 | -€11,973 | -21.1% |
| Tangible fixed assets | 22/27 | €56,759 | €44,785 | -€11,973 | -21.1% |
| Furniture and vehicles | 24 | €56,759 | €44,785 | -€11,973 | -21.1% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €356,638 | €453,546 | +€96,908 | +27.2% |
| Amounts receivable after more than one year | 29 | €250,000 | €250,000 | = | 0.0% |
| Other amounts receivable | 291 | €250,000 | €250,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €37,988 | €42,492 | +€4,504 | +11.9% |
| Trade receivables | 40 | €37,988 | €36,433 | -€1,555 | -4.1% |
| Other amounts receivable | 41 | - | €6,059 | +€6,059 | |
| Current investments | 50/53 | - | €110,000 | +€110,000 | |
| Cash at bank and in hand | 54/58 | €66,988 | €46,039 | -€20,949 | -31.3% |
| Deferred charges and accrued income | 490/1 | €1,662 | €5,015 | +€3,353 | +202% |
| Total equity and liabilities | 10/49 | €413,422 | €498,356 | +€84,935 | +20.5% |
| Equity | 10/15 | €350,966 | €399,247 | +€48,281 | +13.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €312,006 | €361,146 | +€49,140 | +15.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €312,006 | €361,146 | +€49,140 | +15.7% |
| Profit (loss) carried forward | 14 | €20,360 | €19,501 | -€859 | -4.2% |
| Amounts payable | 17/49 | €62,456 | €99,110 | +€36,654 | +58.7% |
| Amounts payable within one year | 42/48 | €62,456 | €99,110 | +€36,654 | +58.7% |
| Trade debts | 44 | €1,089 | €4,043 | +€2,954 | +271% |
| Suppliers | 440/4 | €1,089 | €4,043 | +€2,954 | +271% |
| Taxes, remuneration and social security | 45 | €13,324 | €14,709 | +€1,385 | +10.4% |
| Taxes | 450/3 | €9,224 | €8,559 | -€665 | -7.2% |
| Remuneration and social security | 454/9 | €4,100 | €6,150 | +€2,050 | +50.0% |
| Other amounts payable | 47/48 | €48,043 | €80,358 | +€32,315 | +67.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,108 | €11,973 | +€8,865 | +285% |
| Other operating charges | 640/8 | €1,196 | €909 | -€288 | -24.1% |
| Gross operating margin | 9900 | €83,092 | €70,378 | -€12,714 | -15.3% |
| Operating profit (loss) | 9901 | €78,788 | €57,497 | -€21,291 | -27.0% |
| Financial income | 75/76B | €13,554 | €13,101 | -€453 | -3.3% |
| Recurring financial income | 75 | €13,554 | €13,101 | -€453 | -3.3% |
| Financial charges | 65/66B | €876 | €215 | -€661 | -75.5% |
| Recurring financial charges | 65 | €876 | €215 | -€661 | -75.5% |
| Profit (loss) for the period before taxes | 9903 | €91,466 | €70,383 | -€21,083 | -23.1% |
| Income taxes | 67/77 | €27,394 | €21,243 | -€6,151 | -22.5% |
| Profit (loss) for the period | 9904 | €64,072 | €49,140 | -€14,932 | -23.3% |
| Profit (loss) for the period to be appropriated | 9905 | €64,072 | €49,140 | -€14,932 | -23.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.