CHACA MANAGEMENT: 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.
CHACA MANAGEMENT
Largest movements
- Deferred charges and accrued income -€11,706
down €11,706 (-99.5%), from €11,760 to €54
- Cash +€3,392
up €3,392 (+596%), from €569 to €3,961
mainly Deferred charges and accrued income (+€11,706) and Net result for the year (+€2,860)
- Receivables within one year +€3,305
up €3,305 (+1,695%), from €195 to €3,500
- Profit (loss) carried forward -€5,375
down €5,375 (-76.3%), from €7,043 to €1,668
- Tax, wage and social debts +€411
up €411 (+5.9%), from €6,940 to €7,350
- Accrued charges and deferred income +€400
new in 2025: €400
- Other debts -€268
down €268 (-64.0%), from €419 to €151
- Trade debts -€224
down €224 (-30.4%), from €737 to €513
- Gross operating margin +€5,126
up €5,126 (+7,901%), from €65 to €5,191
- Taxes -€260
no longer reported in 2025 (was €260)
- Depreciation +€83
up €83 (+4.9%), from €1,686 to €1,769
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 | €16,638 | €11,582 | -€5,057 | -30.4% |
| Fixed assets | 21/28 | €4,114 | €4,067 | -€48 | -1.2% |
| Tangible fixed assets | 22/27 | €4,114 | €4,067 | -€48 | -1.2% |
| Plant, machinery and equipment | 23 | €1,151 | €1,854 | +€702 | +61.0% |
| Furniture and vehicles | 24 | €2,963 | €2,213 | -€750 | -25.3% |
| Current assets | 29/58 | €12,524 | €7,515 | -€5,009 | -40.0% |
| Amounts receivable within one year | 40/41 | €195 | €3,500 | +€3,305 | +1,695% |
| Trade receivables | 40 | €195 | €3,500 | +€3,305 | +1,695% |
| Cash at bank and in hand | 54/58 | €569 | €3,961 | +€3,392 | +596% |
| Deferred charges and accrued income | 490/1 | €11,760 | €54 | -€11,706 | -99.5% |
| Total equity and liabilities | 10/49 | €16,638 | €11,582 | -€5,057 | -30.4% |
| Equity | 10/15 | €8,543 | €3,168 | -€5,375 | -62.9% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,043 | €1,668 | -€5,375 | -76.3% |
| Amounts payable | 17/49 | €8,095 | €8,414 | +€319 | +3.9% |
| Amounts payable within one year | 42/48 | €8,095 | €8,014 | -€81 | -1.0% |
| Trade debts | 44 | €737 | €513 | -€224 | -30.4% |
| Suppliers | 440/4 | €737 | €513 | -€224 | -30.4% |
| Taxes, remuneration and social security | 45 | €6,940 | €7,350 | +€411 | +5.9% |
| Taxes | 450/3 | €6,940 | €7,350 | +€411 | +5.9% |
| Other amounts payable | 47/48 | €419 | €151 | -€268 | -64.0% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Non-recurring operating income | 76A | - | €289 | +€289 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,686 | €1,769 | +€83 | +4.9% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €65 | €5,191 | +€5,126 | +7,901% |
| Operating profit (loss) | 9901 | -€2,008 | €3,022 | +€5,030 | |
| Financial income | 75/76B | - | €8 | +€8 | |
| Recurring financial income | 75 | - | €8 | +€8 | |
| Financial charges | 65/66B | €139 | €170 | +€31 | +22.5% |
| Recurring financial charges | 65 | €139 | €170 | +€31 | +22.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,147 | €2,860 | +€5,007 | |
| Income taxes | 67/77 | €260 | - | -€260 | |
| Profit (loss) for the period | 9904 | -€2,406 | €2,860 | +€5,266 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,406 | €2,860 | +€5,266 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.