CHACOGES: 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.
CHACOGES
Largest movements
- Cash +€42,759
up €42,759 (+140.6%), from €30,406 to €73,166
mainly Net result for the year (+€32,032) and Depreciation (+€10,076)
- Tangible fixed assets -€9,239
down €9,239 (-19.9%), from €46,325 to €37,086
- Reserves +€31,173
up €31,173 (+28.5%), from €109,420 to €140,593
- Tax, wage and social debts +€3,335
up €3,335 (+43.5%), from €7,671 to €11,006
of which Taxes: +€5,703
- Financial income +€8,669
up €8,669 (+19.3%), from €44,843 to €53,512
- Gross operating margin +€7,587
up €7,587 (+64.4%), from -€11,779 to -€4,193
- Depreciation +€7,431
up €7,431 (+281.0%), from €2,644 to €10,076
- Taxes +€707
up €707 (+27.7%), from €2,553 to €3,260
- Other operating charges +€545
up €545 (+275.3%), from €198 to €743
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 | €167,844 | €200,925 | +€33,082 | +19.7% |
| Fixed assets | 21/28 | €85,528 | €76,289 | -€9,239 | -10.8% |
| Tangible fixed assets | 22/27 | €46,325 | €37,086 | -€9,239 | -19.9% |
| Furniture and vehicles | 24 | €46,325 | €37,086 | -€9,239 | -19.9% |
| Financial fixed assets | 28 | €39,203 | €39,203 | = | 0.0% |
| Current assets | 29/58 | €82,316 | €124,636 | +€42,321 | +51.4% |
| Amounts receivable within one year | 40/41 | €79 | - | -€79 | |
| Other amounts receivable | 41 | €79 | - | -€79 | |
| Current investments | 50/53 | €50,000 | €50,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €30,406 | €73,166 | +€42,759 | +140.6% |
| Deferred charges and accrued income | 490/1 | €1,831 | €1,471 | -€360 | -19.7% |
| Total equity and liabilities | 10/49 | €167,844 | €200,925 | +€33,082 | +19.7% |
| Equity | 10/15 | €111,420 | €142,593 | +€31,173 | +28.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €109,420 | €140,593 | +€31,173 | +28.5% |
| Distributable reserves | 133 | €109,420 | €140,593 | +€31,173 | +28.5% |
| Amounts payable | 17/49 | €56,423 | €58,333 | +€1,909 | +3.4% |
| Amounts payable within one year | 42/48 | €53,675 | €55,123 | +€1,449 | +2.7% |
| Trade debts | 44 | €854 | €285 | -€569 | -66.6% |
| Suppliers | 440/4 | €854 | €285 | -€569 | -66.6% |
| Taxes, remuneration and social security | 45 | €7,671 | €11,006 | +€3,335 | +43.5% |
| Taxes | 450/3 | €5,303 | €11,006 | +€5,703 | +107.5% |
| Remuneration and social security | 454/9 | €2,368 | - | -€2,368 | |
| Other amounts payable | 47/48 | €45,150 | €43,832 | -€1,317 | -2.9% |
| Accrued charges and deferred income | 492/3 | €2,749 | €3,209 | +€460 | +16.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,644 | €10,076 | +€7,431 | +281.0% |
| Other operating charges | 640/8 | €198 | €743 | +€545 | +275.3% |
| Gross operating margin | 9900 | -€11,779 | -€4,193 | +€7,587 | +64.4% |
| Operating profit (loss) | 9901 | -€14,621 | -€15,011 | -€389 | -2.7% |
| Financial income | 75/76B | €44,843 | €53,512 | +€8,669 | +19.3% |
| Recurring financial income | 75 | €44,843 | €53,512 | +€8,669 | +19.3% |
| Financial charges | 65/66B | €2,768 | €3,209 | +€441 | +15.9% |
| Recurring financial charges | 65 | €2,768 | €3,209 | +€441 | +15.9% |
| Profit (loss) for the period before taxes | 9903 | €27,454 | €35,292 | +€7,838 | +28.5% |
| Income taxes | 67/77 | €2,553 | €3,260 | +€707 | +27.7% |
| Profit (loss) for the period | 9904 | €24,901 | €32,032 | +€7,131 | +28.6% |
| Profit (loss) for the period to be appropriated | 9905 | €24,901 | €32,032 | +€7,131 | +28.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.