CHACALLI VINOTHEEK: what changed
CHACALLI VINOTHEEK
Largest movements
- Receivables within one year -€29,785
down €29,785 (-25.3%), from €117,576 to €87,792
of which Trade receivables: -€28,296
- Tangible fixed assets -€25,428
down €25,428 (-7.1%), from €359,544 to €334,116
of which Land and buildings: -€22,863
- Cash +€18,635
up €18,635 (+104%), from €17,952 to €36,587
mainly Receivables within one year (+€29,785) and Depreciation (+€25,428)
- Debts after one year -€27,385
down €27,385 (-17.3%), from €158,453 to €131,068
- Trade debts -€18,377
down €18,377 (-29.0%), from €63,346 to €44,968
- Reserves +€8,262
up €8,262 (+2.7%), from €302,142 to €310,404
of which Distributable reserves: +€8,262
- Gross operating margin -€22,057
down €22,057 (-17.7%), from €124,510 to €102,453
- Staff costs +€16,798
up €16,798 (+39.2%), from €42,877 to €59,675
- Taxes -€9,923
down €9,923 (-74.8%), from €13,263 to €3,339
- Financial income +€2,958
up €2,958 (+332%), from €891 to €3,850
- Write-downs +€1,478
new in 2024: €1,478
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €591,588 | €556,345 | -€35,243 | -6.0% |
| Fixed assets | 21/28 | €359,544 | €334,116 | -€25,428 | -7.1% |
| Tangible fixed assets | 22/27 | €359,544 | €334,116 | -€25,428 | -7.1% |
| Land and buildings | 22 | €352,361 | €329,499 | -€22,863 | -6.5% |
| Plant, machinery and equipment | 23 | €6,926 | €4,617 | -€2,309 | -33.3% |
| Furniture and vehicles | 24 | €257 | - | -€257 | |
| Current assets | 29/58 | €232,045 | €222,230 | -€9,815 | -4.2% |
| Stocks and contracts in progress | 3 | €84,212 | €83,027 | -€1,184 | -1.4% |
| Stocks | 30/36 | €84,212 | €83,027 | -€1,184 | -1.4% |
| Amounts receivable within one year | 40/41 | €117,576 | €87,792 | -€29,785 | -25.3% |
| Trade receivables | 40 | €109,142 | €80,846 | -€28,296 | -25.9% |
| Other amounts receivable | 41 | €8,434 | €6,945 | -€1,489 | -17.7% |
| Cash at bank and in hand | 54/58 | €17,952 | €36,587 | +€18,635 | +104% |
| Deferred charges and accrued income | 490/1 | €12,304 | €14,823 | +€2,519 | +20.5% |
| Total equity and liabilities | 10/49 | €591,588 | €556,345 | -€35,243 | -6.0% |
| Equity | 10/15 | €320,742 | €329,004 | +€8,262 | +2.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €302,142 | €310,404 | +€8,262 | +2.7% |
| Tax-exempt reserves | 132 | €15,921 | €15,921 | = | 0.0% |
| Distributable reserves | 133 | €286,221 | €294,483 | +€8,262 | +2.9% |
| Amounts payable | 17/49 | €270,846 | €227,341 | -€43,505 | -16.1% |
| Amounts payable after more than one year | 17 | €158,453 | €131,068 | -€27,385 | -17.3% |
| Financial debts | 170/4 | €158,453 | €131,068 | -€27,385 | -17.3% |
| Amounts payable within one year | 42/48 | €112,393 | €95,359 | -€17,034 | -15.2% |
| Current portion of amounts payable after more than one year | 42 | €26,770 | €27,385 | +€615 | +2.3% |
| Trade debts | 44 | €63,346 | €44,968 | -€18,377 | -29.0% |
| Suppliers | 440/4 | €63,346 | €44,968 | -€18,377 | -29.0% |
| Taxes, remuneration and social security | 45 | €22,276 | €23,005 | +€729 | +3.3% |
| Taxes | 450/3 | €18,487 | €16,172 | -€2,315 | -12.5% |
| Remuneration and social security | 454/9 | €3,789 | €6,834 | +€3,044 | +80.3% |
| Accrued charges and deferred income | 492/3 | - | €914 | +€914 | |
| Remuneration, social security and pensions | 62 | €42,877 | €59,675 | +€16,798 | +39.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,311 | €25,428 | -€883 | -3.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,478 | +€1,478 | |
| Other operating charges | 640/8 | €3,746 | €3,936 | +€190 | +5.1% |
| Gross operating margin | 9900 | €124,510 | €102,453 | -€22,057 | -17.7% |
| Operating profit (loss) | 9901 | €51,576 | €11,936 | -€39,640 | -76.9% |
| Financial income | 75/76B | €891 | €3,850 | +€2,958 | +332% |
| Recurring financial income | 75 | €891 | €3,850 | +€2,958 | +332% |
| Financial charges | 65/66B | €4,949 | €4,185 | -€764 | -15.4% |
| Recurring financial charges | 65 | €4,949 | €4,185 | -€764 | -15.4% |
| Profit (loss) for the period before taxes | 9903 | €47,518 | €11,601 | -€35,917 | -75.6% |
| Income taxes | 67/77 | €13,263 | €3,339 | -€9,923 | -74.8% |
| Profit (loss) for the period | 9904 | €34,256 | €8,262 | -€25,994 | -75.9% |
| Profit (loss) for the period to be appropriated | 9905 | €34,256 | €8,262 | -€25,994 | -75.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.