CHACON: 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.
What changed
CHACON
NACE 56.111, Full-service restaurants
financial year 2023 against 2024filed annual accounts (NBB)
Net result for the year
-€42,055
2023 · €400,419-€442,474
Equity
€534,420
2023 · €576,475-€42,055
Cash
€292,088
2023 · €291,727+€360
Balance sheet total
€751,393
2023 · €768,662-€17,269
Largest movements
Assets
- Receivables within one year -€29,074
down €29,074 (-6.2%), from €470,494 to €441,421
of which Other amounts receivable: -€32,609
- Stocks and contracts +€9,607
up €9,607 (+308.7%), from €3,112 to €12,719
Equity and liabilities
- Profit (loss) carried forward -€42,055
down €42,055 (-21.7%), from -€193,673 to -€235,728
- Other debts +€18,253
up €18,253 (+138.0%), from €13,226 to €31,479
Income statement
- Gross operating margin -€618,080
down €618,080, from €580,421 to -€37,659
From the 2023 result to the 2024 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.
Result 2023
€400,419
Gross operating margin
-€618,080
Depreciation
-€880
Other operating charges
+€193
Financial income
-€13
Financial charges
+€1,873
Taxes
+€70
Deferred taxes and other
+€174,363
Result 2024
-€42,055
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€3,492
Investment
-€3,133
Financing
+€1
Cash 2023
€291,727
From operations (derived)
+€3,492
Net result for the year
-€42,055
Depreciation
+€1,305
Stocks and contracts
-€9,607
Receivables within one year
+€29,074
Deferred charges and accrued income
-€10
Trade debts
+€6,849
Tax, wage and social debts
-€317
Other debts
+€18,253
Investment (derived)
-€3,133
Investment in fixed assets (net)
-€3,133
Financing
+€1
Short-term financial debts
+€1
Cash 2024
€292,088
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €768,662 | €751,393 | -€17,269 | -2.2% |
| Fixed assets | 21/28 | €3,023 | €4,851 | +€1,828 | +60.5% |
| Tangible fixed assets | 22/27 | €2,249 | €4,077 | +€1,828 | +81.3% |
| Plant, machinery and equipment | 23 | €2,249 | €4,077 | +€1,828 | +81.3% |
| Financial fixed assets | 28 | €775 | €775 | = | 0.0% |
| Current assets | 29/58 | €765,639 | €746,542 | -€19,097 | -2.5% |
| Stocks and contracts in progress | 3 | €3,112 | €12,719 | +€9,607 | +308.7% |
| Stocks | 30/36 | €3,112 | €12,719 | +€9,607 | +308.7% |
| Amounts receivable within one year | 40/41 | €470,494 | €441,421 | -€29,074 | -6.2% |
| Trade receivables | 40 | €6,235 | €9,771 | +€3,535 | +56.7% |
| Other amounts receivable | 41 | €464,259 | €431,650 | -€32,609 | -7.0% |
| Cash at bank and in hand | 54/58 | €291,727 | €292,088 | +€360 | +0.1% |
| Deferred charges and accrued income | 490/1 | €305 | €315 | +€10 | +3.1% |
| Total equity and liabilities | 10/49 | €768,662 | €751,393 | -€17,269 | -2.2% |
| Equity | 10/15 | €576,475 | €534,420 | -€42,055 | -7.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €751,556 | €751,556 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | - | -€1,859 | |
| Reserves not available under the articles | 1311 | €1,859 | - | -€1,859 | |
| Tax-exempt reserves | 132 | €541,840 | €541,840 | = | 0.0% |
| Distributable reserves | 133 | €207,857 | €209,716 | +€1,859 | +0.9% |
| Profit (loss) carried forward | 14 | -€193,673 | -€235,728 | -€42,055 | -21.7% |
| Provisions and deferred taxes | 16 | €174,363 | €174,363 | = | 0.0% |
| Deferred taxes | 168 | €174,363 | €174,363 | = | 0.0% |
| Amounts payable | 17/49 | €17,824 | €42,610 | +€24,786 | +139.1% |
| Amounts payable within one year | 42/48 | €17,824 | €42,610 | +€24,786 | +139.1% |
| Financial debts | 43 | €1,704 | €1,704 | +€1 | 0.0% |
| Credit institutions | 430/8 | €1,704 | €1,704 | +€1 | 0.0% |
| Trade debts | 44 | - | €6,849 | +€6,849 | |
| Suppliers | 440/4 | - | €6,849 | +€6,849 | |
| Taxes, remuneration and social security | 45 | €2,895 | €2,578 | -€317 | -11.0% |
| Remuneration and social security | 454/9 | €2,895 | €2,578 | -€317 | -11.0% |
| Other amounts payable | 47/48 | €13,226 | €31,479 | +€18,253 | +138.0% |
| Non-recurring operating income | 76A | €699,715 | - | -€699,715 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €424 | €1,305 | +€880 | +207.4% |
| Other operating charges | 640/8 | €243 | €50 | -€193 | -79.4% |
| Gross operating margin | 9900 | €580,421 | -€37,659 | -€618,080 | |
| Operating profit (loss) | 9901 | €579,753 | -€39,014 | -€618,767 | |
| Financial income | 75/76B | €13 | €0 | -€13 | -99.3% |
| Recurring financial income | 75 | €13 | €0 | -€13 | -99.3% |
| Financial charges | 65/66B | €4,914 | €3,041 | -€1,873 | -38.1% |
| Recurring financial charges | 65 | €4,914 | €3,041 | -€1,873 | -38.1% |
| Profit (loss) for the period before taxes | 9903 | €574,853 | -€42,055 | -€616,908 | |
| Transfer to deferred taxes | 680 | €174,363 | - | -€174,363 | |
| Income taxes | 67/77 | €70 | - | -€70 | |
| Profit (loss) for the period | 9904 | €400,419 | -€42,055 | -€442,474 | |
| Transfer to tax-exempt reserves | 689 | €523,090 | - | -€523,090 | |
| Profit (loss) for the period to be appropriated | 9905 | -€122,670 | -€42,055 | +€80,615 | +65.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.