CHACHA JI: 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.
CHACHA JI
Largest movements
- Cash -€13,088
down €13,088 (-94.4%), from €13,866 to €778
mainly Net result for the year (-€12,363) and Tax, wage and social debts (-€6,090)
- Tangible fixed assets -€7,527
down €7,527 (-22.4%), from €33,671 to €26,144
of which Furniture and vehicles: -€6,924
- Receivables within one year -€2,317
down €2,317 (-92.7%), from €2,500 to €183
- Profit (loss) carried forward -€12,363
down €12,363, from €7,147 to -€5,216
- Tax, wage and social debts -€6,090
down €6,090 (-49.0%), from €12,421 to €6,332
of which Remuneration and social security: -€4,816
- Debts after one year -€2,841
down €2,841 (-13.3%), from €21,369 to €18,528
- Other debts -€1,791
down €1,791 (-56.1%), from €3,191 to €1,401
- Other operating charges -€5,114
down €5,114 (-85.5%), from €5,983 to €869
- Depreciation +€4,769
up €4,769 (+173%), from €2,757 to €7,527
- Gross operating margin -€3,242
down €3,242 (-12.4%), from €26,050 to €22,808
- Financial charges +€1,593
up €1,593 (+120%), from €1,327 to €2,920
- Staff costs +€879
up €879 (+3.9%), from €22,372 to €23,251
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 | €53,637 | €30,706 | -€22,932 | -42.8% |
| Fixed assets | 21/28 | €37,271 | €29,744 | -€7,527 | -20.2% |
| Tangible fixed assets | 22/27 | €33,671 | €26,144 | -€7,527 | -22.4% |
| Plant, machinery and equipment | 23 | €1,321 | €718 | -€603 | -45.6% |
| Furniture and vehicles | 24 | €32,350 | €25,426 | -€6,924 | -21.4% |
| Financial fixed assets | 28 | €3,600 | €3,600 | = | 0.0% |
| Current assets | 29/58 | €16,366 | €962 | -€15,405 | -94.1% |
| Amounts receivable within one year | 40/41 | €2,500 | €183 | -€2,317 | -92.7% |
| Trade receivables | 40 | €2,500 | €183 | -€2,317 | -92.7% |
| Cash at bank and in hand | 54/58 | €13,866 | €778 | -€13,088 | -94.4% |
| Total equity and liabilities | 10/49 | €53,637 | €30,706 | -€22,932 | -42.8% |
| Equity | 10/15 | €13,967 | €1,604 | -€12,363 | -88.5% |
| Reserves | 13 | €6,820 | €6,820 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,820 | €6,820 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,820 | €6,820 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,147 | -€5,216 | -€12,363 | |
| Amounts payable | 17/49 | €39,670 | €29,102 | -€10,568 | -26.6% |
| Amounts payable after more than one year | 17 | €21,369 | €18,528 | -€2,841 | -13.3% |
| Financial debts | 170/4 | €21,369 | €18,528 | -€2,841 | -13.3% |
| Amounts payable within one year | 42/48 | €18,301 | €10,574 | -€7,727 | -42.2% |
| Financial debts | 43 | €2,580 | €2,841 | +€261 | +10.1% |
| Other loans | 439 | €2,580 | €2,841 | +€261 | +10.1% |
| Trade debts | 44 | €108 | - | -€108 | |
| Suppliers | 440/4 | €108 | - | -€108 | |
| Taxes, remuneration and social security | 45 | €12,421 | €6,332 | -€6,090 | -49.0% |
| Taxes | 450/3 | €5,436 | €4,162 | -€1,273 | -23.4% |
| Remuneration and social security | 454/9 | €6,986 | €2,170 | -€4,816 | -68.9% |
| Other amounts payable | 47/48 | €3,191 | €1,401 | -€1,791 | -56.1% |
| Remuneration, social security and pensions | 62 | €22,372 | €23,251 | +€879 | +3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,757 | €7,527 | +€4,769 | +173% |
| Other operating charges | 640/8 | €5,983 | €869 | -€5,114 | -85.5% |
| Non-recurring operating charges | 66A | €2,997 | - | -€2,997 | |
| Gross operating margin | 9900 | €26,050 | €22,808 | -€3,242 | -12.4% |
| Operating profit (loss) | 9901 | -€8,059 | -€8,839 | -€780 | -9.7% |
| Financial income | 75/76B | €402 | €22 | -€379 | -94.5% |
| Recurring financial income | 75 | €402 | €22 | -€379 | -94.5% |
| Financial charges | 65/66B | €1,327 | €2,920 | +€1,593 | +120% |
| Recurring financial charges | 65 | €1,327 | €2,920 | +€1,593 | +120% |
| Profit (loss) for the period before taxes | 9903 | -€8,985 | -€11,737 | -€2,752 | -30.6% |
| Income taxes | 67/77 | -€53 | €627 | +€680 | |
| Profit (loss) for the period | 9904 | -€8,932 | -€12,363 | -€3,432 | -38.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,932 | -€12,363 | -€3,432 | -38.4% |
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 19 October 2026 via checked.be.