CHABRU: 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.
CHABRU
Largest movements
- Cash +€176,926
up €176,926 (+536.6%), from €32,971 to €209,897
mainly Receivables after one year (+€160,930) and Net result for the year (+€91,863)
- Receivables after one year -€160,930
down €160,930 (-35.2%), from €457,380 to €296,450
- Tangible fixed assets -€17,259
down €17,259 (-54.7%), from €31,540 to €14,282
- Receivables within one year +€12,914
up €12,914 (+9.6%), from €135,211 to €148,125
of which Other amounts receivable: +€7,186
- Reserves +€30,210
up €30,210 (+5.4%), from €561,635 to €591,845
- Debts after one year -€16,629
down €16,629 (-100.0%), from €16,629 to €0
- Financial income -€4,275
down €4,275 (-13.7%), from €31,120 to €26,845
- Gross operating margin -€3,930
down €3,930 (-3.0%), from €131,062 to €127,132
- Other operating charges +€1,750
up €1,750 (+120.8%), from €1,449 to €3,198
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €675,191 | €682,650 | +€7,459 | +1.1% |
| Fixed assets | 21/28 | €31,540 | €14,282 | -€17,259 | -54.7% |
| Tangible fixed assets | 22/27 | €31,540 | €14,282 | -€17,259 | -54.7% |
| Furniture and vehicles | 24 | €31,540 | €14,282 | -€17,259 | -54.7% |
| Current assets | 29/58 | €643,650 | €668,368 | +€24,718 | +3.8% |
| Amounts receivable after more than one year | 29 | €457,380 | €296,450 | -€160,930 | -35.2% |
| Other amounts receivable | 291 | €457,380 | €296,450 | -€160,930 | -35.2% |
| Amounts receivable within one year | 40/41 | €135,211 | €148,125 | +€12,914 | +9.6% |
| Trade receivables | 40 | €131,416 | €137,145 | +€5,729 | +4.4% |
| Other amounts receivable | 41 | €3,795 | €10,980 | +€7,186 | +189.4% |
| Cash at bank and in hand | 54/58 | €32,971 | €209,897 | +€176,926 | +536.6% |
| Deferred charges and accrued income | 490/1 | €18,089 | €13,897 | -€4,192 | -23.2% |
| Total equity and liabilities | 10/49 | €675,191 | €682,650 | +€7,459 | +1.1% |
| Equity | 10/15 | €567,835 | €598,045 | +€30,210 | +5.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €561,635 | €591,845 | +€30,210 | +5.4% |
| Distributable reserves | 133 | €561,635 | €591,845 | +€30,210 | +5.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €107,356 | €84,605 | -€22,751 | -21.2% |
| Amounts payable after more than one year | 17 | €16,629 | €0 | -€16,629 | -100.0% |
| Financial debts | 170/4 | €16,629 | €0 | -€16,629 | -100.0% |
| Amounts payable within one year | 42/48 | €90,212 | €83,924 | -€6,288 | -7.0% |
| Current portion of amounts payable after more than one year | 42 | €17,493 | €16,629 | -€864 | -4.9% |
| Financial debts | 43 | €20,561 | €20,517 | -€44 | -0.2% |
| Credit institutions | 430/8 | €20,561 | €20,517 | -€44 | -0.2% |
| Trade debts | 44 | €3,502 | €2,844 | -€658 | -18.8% |
| Suppliers | 440/4 | €3,502 | €2,844 | -€658 | -18.8% |
| Taxes, remuneration and social security | 45 | €11,458 | €12,372 | +€914 | +8.0% |
| Taxes | 450/3 | €11,458 | €12,372 | +€914 | +8.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €37,199 | €31,562 | -€5,636 | -15.2% |
| Accrued charges and deferred income | 492/3 | €515 | €681 | +€166 | +32.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,259 | €17,259 | +€0 | 0.0% |
| Other operating charges | 640/8 | €1,449 | €3,198 | +€1,750 | +120.8% |
| Gross operating margin | 9900 | €131,062 | €127,132 | -€3,930 | -3.0% |
| Operating profit (loss) | 9901 | €112,354 | €106,675 | -€5,680 | -5.1% |
| Financial income | 75/76B | €31,120 | €26,845 | -€4,275 | -13.7% |
| Recurring financial income | 75 | €31,120 | €26,845 | -€4,275 | -13.7% |
| Financial charges | 65/66B | €2,668 | €1,793 | -€875 | -32.8% |
| Recurring financial charges | 65 | €2,668 | €1,793 | -€875 | -32.8% |
| Profit (loss) for the period before taxes | 9903 | €140,806 | €131,727 | -€9,080 | -6.4% |
| Income taxes | 67/77 | €41,169 | €39,864 | -€1,306 | -3.2% |
| Profit (loss) for the period | 9904 | €99,637 | €91,863 | -€7,774 | -7.8% |
| Profit (loss) for the period to be appropriated | 9905 | €99,637 | €91,863 | -€7,774 | -7.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.