CHAFLEUR: 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.
CHAFLEUR
Largest movements
- Receivables within one year +€10,709
up €10,709 (+95.7%), from €11,191 to €21,901
of which Trade receivables: +€8,641
- Tangible fixed assets -€5,455
down €5,455 (-26.0%), from €20,999 to €15,544
- Cash -€4,957
down €4,957 (-5.4%), from €91,728 to €86,771
mainly Contributions, distributions and other (-€26,000) and Receivables within one year (-€10,709)
- Reserves -€26,000
down €26,000 (-21.9%), from €118,600 to €92,600
- Other debts +€14,083
up €14,083 (+118%), from €11,906 to €25,989
- Profit (loss) carried forward +€13,993
up €13,993 (+49.7%), from -€28,162 to -€14,168
- Tax, wage and social debts +€3,445
up €3,445 (+315%), from €1,093 to €4,538
of which Taxes: +€3,445
- Debts after one year -€3,076
down €3,076 (-51.1%), from €6,019 to €2,943
- Financial income -€12,204
down €12,204 (-98.9%), from €12,344 to €140
of which Non-recurring financial income: -€12,344
- Gross operating margin -€8,531
down €8,531 (-24.2%), from €35,220 to €26,690
- Taxes -€5,555
down €5,555 (-53.8%), from €10,330 to €4,774
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 | €124,361 | €125,909 | +€1,549 | +1.2% |
| Fixed assets | 21/28 | €20,999 | €15,544 | -€5,455 | -26.0% |
| Tangible fixed assets | 22/27 | €20,999 | €15,544 | -€5,455 | -26.0% |
| Furniture and vehicles | 24 | €20,999 | €15,544 | -€5,455 | -26.0% |
| Current assets | 29/58 | €103,362 | €110,365 | +€7,003 | +6.8% |
| Amounts receivable within one year | 40/41 | €11,191 | €21,901 | +€10,709 | +95.7% |
| Trade receivables | 40 | €5,967 | €14,607 | +€8,641 | +145% |
| Other amounts receivable | 41 | €5,225 | €7,294 | +€2,069 | +39.6% |
| Cash at bank and in hand | 54/58 | €91,728 | €86,771 | -€4,957 | -5.4% |
| Deferred charges and accrued income | 490/1 | €443 | €1,693 | +€1,251 | +283% |
| Total equity and liabilities | 10/49 | €124,361 | €125,909 | +€1,549 | +1.2% |
| Equity | 10/15 | €96,638 | €84,632 | -€12,007 | -12.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €118,600 | €92,600 | -€26,000 | -21.9% |
| Distributable reserves | 133 | €118,600 | €92,600 | -€26,000 | -21.9% |
| Profit (loss) carried forward | 14 | -€28,162 | -€14,168 | +€13,993 | +49.7% |
| Amounts payable | 17/49 | €27,722 | €41,277 | +€13,555 | +48.9% |
| Amounts payable after more than one year | 17 | €6,019 | €2,943 | -€3,076 | -51.1% |
| Financial debts | 170/4 | €6,019 | €2,943 | -€3,076 | -51.1% |
| Amounts payable within one year | 42/48 | €21,467 | €38,302 | +€16,836 | +78.4% |
| Current portion of amounts payable after more than one year | 42 | €4,941 | €5,076 | +€135 | +2.7% |
| Trade debts | 44 | €3,526 | €2,699 | -€828 | -23.5% |
| Suppliers | 440/4 | €3,526 | €2,699 | -€828 | -23.5% |
| Taxes, remuneration and social security | 45 | €1,093 | €4,538 | +€3,445 | +315% |
| Taxes | 450/3 | €1,093 | €4,538 | +€3,445 | +315% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €11,906 | €25,989 | +€14,083 | +118% |
| Accrued charges and deferred income | 492/3 | €236 | €32 | -€205 | -86.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,455 | €5,455 | = | 0.0% |
| Other operating charges | 640/8 | €590 | €716 | +€126 | +21.3% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €35,220 | €26,690 | -€8,531 | -24.2% |
| Operating profit (loss) | 9901 | €29,175 | €20,519 | -€8,657 | -29.7% |
| Financial income | 75/76B | €12,344 | €140 | -€12,204 | -98.9% |
| Recurring financial income | 75 | €0 | €140 | +€140 | +700,950% |
| Non-recurring financial income | 76B | €12,344 | €0 | -€12,344 | -100% |
| Financial charges | 65/66B | €2,047 | €1,891 | -€155 | -7.6% |
| Recurring financial charges | 65 | €2,047 | €1,891 | -€155 | -7.6% |
| Profit (loss) for the period before taxes | 9903 | €39,473 | €18,767 | -€20,705 | -52.5% |
| Income taxes | 67/77 | €10,330 | €4,774 | -€5,555 | -53.8% |
| Profit (loss) for the period | 9904 | €29,143 | €13,993 | -€15,150 | -52.0% |
| Profit (loss) for the period to be appropriated | 9905 | €29,143 | €13,993 | -€15,150 | -52.0% |
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 28 October 2026 via checked.be.