CHACOÊ: 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.
CHACOÊ
Largest movements
- Cash -€4,578
down €4,578 (-41.7%), from €10,968 to €6,390
mainly Investment in fixed assets (net) (-€5,743) and Trade debts (-€2,065)
- Tangible fixed assets +€3,019
up €3,019 (+31.6%), from €9,563 to €12,582
of which Plant, machinery and equipment: +€4,090
- Trade debts -€2,065
down €2,065 (-94.9%), from €2,177 to €112
- Tax, wage and social debts +€670
up €670 (+42.9%), from €1,561 to €2,231
- Gross operating margin +€2,607
up €2,607 (+265.5%), from €982 to €3,589
- Depreciation +€534
up €534 (+24.4%), from €2,190 to €2,724
- Financial income -€57
down €57 (-51.8%), from €110 to €53
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 | €47,836 | €46,762 | -€1,074 | -2.2% |
| Fixed assets | 21/28 | €9,563 | €12,582 | +€3,019 | +31.6% |
| Tangible fixed assets | 22/27 | €9,563 | €12,582 | +€3,019 | +31.6% |
| Plant, machinery and equipment | 23 | €578 | €4,668 | +€4,090 | +707.6% |
| Furniture and vehicles | 24 | €3,673 | €3,518 | -€155 | -4.2% |
| Other tangible fixed assets | 26 | €5,312 | €4,396 | -€916 | -17.2% |
| Current assets | 29/58 | €38,273 | €34,180 | -€4,093 | -10.7% |
| Stocks and contracts in progress | 3 | €12,221 | €12,458 | +€237 | +1.9% |
| Stocks | 30/36 | €12,221 | €12,458 | +€237 | +1.9% |
| Amounts receivable within one year | 40/41 | €14,541 | €14,882 | +€341 | +2.3% |
| Other amounts receivable | 41 | €14,541 | €14,882 | +€341 | +2.3% |
| Cash at bank and in hand | 54/58 | €10,968 | €6,390 | -€4,578 | -41.7% |
| Deferred charges and accrued income | 490/1 | €543 | €450 | -€93 | -17.1% |
| Total equity and liabilities | 10/49 | €47,836 | €46,762 | -€1,074 | -2.2% |
| Equity | 10/15 | €44,098 | €44,419 | +€321 | +0.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €19,860 | €19,860 | = | 0.0% |
| Distributable reserves | 133 | €19,860 | €19,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,838 | €12,159 | +€321 | +2.7% |
| Amounts payable | 17/49 | €3,738 | €2,343 | -€1,395 | -37.3% |
| Amounts payable within one year | 42/48 | €3,738 | €2,343 | -€1,395 | -37.3% |
| Trade debts | 44 | €2,177 | €112 | -€2,065 | -94.9% |
| Suppliers | 440/4 | €2,177 | €112 | -€2,065 | -94.9% |
| Taxes, remuneration and social security | 45 | €1,561 | €2,231 | +€670 | +42.9% |
| Taxes | 450/3 | €1,561 | €2,231 | +€670 | +42.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,190 | €2,724 | +€534 | +24.4% |
| Other operating charges | 640/8 | €579 | €597 | +€18 | +3.1% |
| Gross operating margin | 9900 | €982 | €3,589 | +€2,607 | +265.5% |
| Operating profit (loss) | 9901 | -€1,787 | €268 | +€2,055 | |
| Financial income | 75/76B | €110 | €53 | -€57 | -51.8% |
| Recurring financial income | 75 | €110 | €53 | -€57 | -51.8% |
| Financial charges | 65/66B | €1 | - | -€1 | |
| Recurring financial charges | 65 | €1 | - | -€1 | |
| Profit (loss) for the period before taxes | 9903 | -€1,678 | €321 | +€1,999 | |
| Income taxes | 67/77 | €20 | - | -€20 | |
| Profit (loss) for the period | 9904 | -€1,698 | €321 | +€2,019 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,698 | €321 | +€2,019 |
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 4 October 2026 via checked.be.