CHACALY: 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.
CHACALY
Largest movements
- Tangible fixed assets -€4,142
down €4,142 (-74.3%), from €5,577 to €1,435
of which Furniture and vehicles: -€2,965
- Receivables within one year -€2,788
down €2,788 (-34.2%), from €8,155 to €5,367
of which Other amounts receivable: -€2,135
- Current investments -€850
down €850 (-15.6%), from €5,455 to €4,605
- Cash +€731
up €731 (+103.1%), from €709 to €1,440
mainly Depreciation (+€4,142) and Net result for the year (+€3,414)
- Deferred charges and accrued income +€361
up €361 (+40.9%), from €881 to €1,242
- Profit (loss) carried forward -€7,586
down €7,586 (-96.9%), from €7,830 to €243
- Other debts +€978
up €978 (+19.6%), from €5,000 to €5,978
- Tax, wage and social debts -€789
down €789 (-32.3%), from €2,439 to €1,650
- Trade debts +€708
up €708 (+139.2%), from €509 to €1,217
- Gross operating margin -€4,913
down €4,913 (-32.8%), from €14,997 to €10,084
- Taxes -€1,364
down €1,364 (-39.0%), from €3,496 to €2,132
- Depreciation -€157
down €157 (-3.6%), from €4,299 to €4,142
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 | €20,777 | €14,088 | -€6,689 | -32.2% |
| Fixed assets | 21/28 | €5,577 | €1,435 | -€4,142 | -74.3% |
| Tangible fixed assets | 22/27 | €5,577 | €1,435 | -€4,142 | -74.3% |
| Plant, machinery and equipment | 23 | €2,235 | €1,057 | -€1,178 | -52.7% |
| Furniture and vehicles | 24 | €3,342 | €377 | -€2,965 | -88.7% |
| Current assets | 29/58 | €15,199 | €12,653 | -€2,546 | -16.8% |
| Amounts receivable within one year | 40/41 | €8,155 | €5,367 | -€2,788 | -34.2% |
| Trade receivables | 40 | €653 | - | -€653 | |
| Other amounts receivable | 41 | €7,501 | €5,367 | -€2,135 | -28.5% |
| Current investments | 50/53 | €5,455 | €4,605 | -€850 | -15.6% |
| Cash at bank and in hand | 54/58 | €709 | €1,440 | +€731 | +103.1% |
| Deferred charges and accrued income | 490/1 | €881 | €1,242 | +€361 | +40.9% |
| Total equity and liabilities | 10/49 | €20,777 | €14,088 | -€6,689 | -32.2% |
| Equity | 10/15 | €12,830 | €5,243 | -€7,586 | -59.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,830 | €243 | -€7,586 | -96.9% |
| Amounts payable | 17/49 | €7,947 | €8,844 | +€897 | +11.3% |
| Amounts payable within one year | 42/48 | €7,947 | €8,844 | +€897 | +11.3% |
| Trade debts | 44 | €509 | €1,217 | +€708 | +139.2% |
| Suppliers | 440/4 | €509 | €1,217 | +€708 | +139.2% |
| Taxes, remuneration and social security | 45 | €2,439 | €1,650 | -€789 | -32.3% |
| Taxes | 450/3 | €2,439 | €1,650 | -€789 | -32.3% |
| Other amounts payable | 47/48 | €5,000 | €5,978 | +€978 | +19.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,299 | €4,142 | -€157 | -3.6% |
| Other operating charges | 640/8 | €177 | €183 | +€6 | +3.4% |
| Non-recurring operating charges | 66A | €192 | - | -€192 | |
| Gross operating margin | 9900 | €14,997 | €10,084 | -€4,913 | -32.8% |
| Operating profit (loss) | 9901 | €10,329 | €5,759 | -€4,570 | -44.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €191 | €213 | +€22 | +11.7% |
| Recurring financial charges | 65 | €191 | €213 | +€22 | +11.7% |
| Profit (loss) for the period before taxes | 9903 | €10,138 | €5,546 | -€4,592 | -45.3% |
| Income taxes | 67/77 | €3,496 | €2,132 | -€1,364 | -39.0% |
| Profit (loss) for the period | 9904 | €6,642 | €3,414 | -€3,229 | -48.6% |
| Profit (loss) for the period to be appropriated | 9905 | €6,642 | €3,414 | -€3,229 | -48.6% |
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 3 October 2026 via checked.be.