CHACALI: 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.
CHACALI
Largest movements
- Current investments +€223,145
up €223,145 (+26.9%), from €829,176 to €1.1m
- Tangible fixed assets -€84,381
down €84,381 (-31.8%), from €265,486 to €181,105
of which Land and buildings: -€51,400
- Receivables within one year +€38,794
up €38,794 (+293.1%), from €13,237 to €52,032
of which Other amounts receivable: +€27,970
- Reserves +€210,713
up €210,713 (+36.5%), from €577,439 to €788,153
of which Distributable reserves: +€210,713
- Other debts -€29,716
down €29,716 (-26.1%), from €113,851 to €84,135
- Accrued charges and deferred income -€25,345
down €25,345 (-87.9%), from €28,846 to €3,501
- Tax, wage and social debts +€20,426
up €20,426 (+225.5%), from €9,059 to €29,485
- Financial income +€228,628
up €228,628 (+605.8%), from €37,738 to €266,365
- Taxes +€46,445
up €46,445 (+149.1%), from €31,143 to €77,588
- Depreciation -€11,978
down €11,978 (-12.4%), from €96,359 to €84,381
- Gross operating margin +€5,326
up €5,326 (+2.6%), from €205,280 to €210,606
- Financial charges -€5,129
down €5,129 (-59.2%), from €8,660 to €3,531
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 | €1,172,782 | €1,348,859 | +€176,077 | +15.0% |
| Fixed assets | 21/28 | €265,486 | €181,105 | -€84,381 | -31.8% |
| Tangible fixed assets | 22/27 | €265,486 | €181,105 | -€84,381 | -31.8% |
| Land and buildings | 22 | €154,200 | €102,800 | -€51,400 | -33.3% |
| Plant, machinery and equipment | 23 | €111,286 | €78,305 | -€32,981 | -29.6% |
| Current assets | 29/58 | €907,296 | €1,167,755 | +€260,458 | +28.7% |
| Amounts receivable within one year | 40/41 | €13,237 | €52,032 | +€38,794 | +293.1% |
| Trade receivables | 40 | - | €10,825 | +€10,825 | |
| Other amounts receivable | 41 | €13,237 | €41,207 | +€27,970 | +211.3% |
| Current investments | 50/53 | €829,176 | €1,052,321 | +€223,145 | +26.9% |
| Cash at bank and in hand | 54/58 | €64,392 | €62,896 | -€1,496 | -2.3% |
| Deferred charges and accrued income | 490/1 | €491 | €506 | +€14 | +2.9% |
| Total equity and liabilities | 10/49 | €1,172,782 | €1,348,859 | +€176,077 | +15.0% |
| Equity | 10/15 | €988,439 | €1,199,153 | +€210,713 | +21.3% |
| Contributions | 10/11 | €411,000 | €411,000 | = | 0.0% |
| Capital | 10 | €411,000 | €411,000 | = | 0.0% |
| Issued capital | 100 | €411,000 | €411,000 | = | 0.0% |
| Reserves | 13 | €577,439 | €788,153 | +€210,713 | +36.5% |
| Non-distributable reserves | 130/1 | €42,500 | €42,500 | = | 0.0% |
| Legal reserve | 130 | €42,500 | €42,500 | = | 0.0% |
| Distributable reserves | 133 | €534,939 | €745,653 | +€210,713 | +39.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €184,343 | €149,707 | -€34,636 | -18.8% |
| Amounts payable after more than one year | 17 | €32,586 | €32,586 | = | 0.0% |
| Other amounts payable | 178/9 | €32,586 | €32,586 | = | 0.0% |
| Amounts payable within one year | 42/48 | €122,910 | €113,620 | -€9,291 | -7.6% |
| Taxes, remuneration and social security | 45 | €9,059 | €29,485 | +€20,426 | +225.5% |
| Taxes | 450/3 | €9,059 | €29,485 | +€20,426 | +225.5% |
| Other amounts payable | 47/48 | €113,851 | €84,135 | -€29,716 | -26.1% |
| Accrued charges and deferred income | 492/3 | €28,846 | €3,501 | -€25,345 | -87.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €96,359 | €84,381 | -€11,978 | -12.4% |
| Other operating charges | 640/8 | €16,262 | €16,623 | +€361 | +2.2% |
| Gross operating margin | 9900 | €205,280 | €210,606 | +€5,326 | +2.6% |
| Operating profit (loss) | 9901 | €92,658 | €109,602 | +€16,944 | +18.3% |
| Financial income | 75/76B | €37,738 | €266,365 | +€228,628 | +605.8% |
| Recurring financial income | 75 | €37,738 | €266,365 | +€228,628 | +605.8% |
| Financial charges | 65/66B | €8,660 | €3,531 | -€5,129 | -59.2% |
| Recurring financial charges | 65 | €8,660 | €3,531 | -€5,129 | -59.2% |
| Profit (loss) for the period before taxes | 9903 | €121,735 | €372,436 | +€250,701 | +205.9% |
| Income taxes | 67/77 | €31,143 | €77,588 | +€46,445 | +149.1% |
| Profit (loss) for the period | 9904 | €90,593 | €294,848 | +€204,256 | +225.5% |
| Profit (loss) for the period to be appropriated | 9905 | €90,593 | €294,848 | +€204,256 | +225.5% |
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 6 October 2026 via checked.be.