CHAFLORE: 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.
CHAFLORE
Largest movements
- Tangible fixed assets -€21,784
down €21,784 (-7.1%), from €306,973 to €285,189
of which Land and buildings: -€15,414
- Receivables within one year -€7,887
down €7,887 (-96.8%), from €8,148 to €261
of which Trade receivables: -€7,260
- Debts after one year -€56,306
down €56,306 (-9.3%), from €603,774 to €547,468
- Other debts +€29,300
up €29,300 (+41.9%), from €70,005 to €99,305
- Gross operating margin +€8,559
up €8,559 (+28.3%), from €30,236 to €38,794
- Depreciation -€4,813
down €4,813 (-14.9%), from €32,248 to €27,436
- Financial charges -€2,043
down €2,043 (-16.9%), from €12,073 to €10,030
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 | €321,846 | €294,134 | -€27,713 | -8.6% |
| Fixed assets | 21/28 | €310,018 | €287,646 | -€22,372 | -7.2% |
| Intangible fixed assets | 21 | €2,326 | €1,738 | -€588 | -25.3% |
| Tangible fixed assets | 22/27 | €306,973 | €285,189 | -€21,784 | -7.1% |
| Land and buildings | 22 | €285,296 | €269,882 | -€15,414 | -5.4% |
| Plant, machinery and equipment | 23 | €11,789 | €8,706 | -€3,083 | -26.2% |
| Furniture and vehicles | 24 | €9,888 | €6,601 | -€3,287 | -33.2% |
| Financial fixed assets | 28 | €719 | €719 | = | 0.0% |
| Current assets | 29/58 | €11,828 | €6,488 | -€5,341 | -45.1% |
| Amounts receivable within one year | 40/41 | €8,148 | €261 | -€7,887 | -96.8% |
| Trade receivables | 40 | €7,260 | €0 | -€7,260 | -100.0% |
| Other amounts receivable | 41 | €888 | €261 | -€627 | -70.6% |
| Cash at bank and in hand | 54/58 | €1,178 | €3,681 | +€2,504 | +212.6% |
| Deferred charges and accrued income | 490/1 | €2,503 | €2,546 | +€43 | +1.7% |
| Total equity and liabilities | 10/49 | €321,846 | €294,134 | -€27,713 | -8.6% |
| Equity | 10/15 | -€412,785 | -€413,864 | -€1,079 | -0.3% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€462,785 | -€463,864 | -€1,079 | -0.2% |
| Amounts payable | 17/49 | €734,631 | €707,998 | -€26,634 | -3.6% |
| Amounts payable after more than one year | 17 | €603,774 | €547,468 | -€56,306 | -9.3% |
| Financial debts | 170/4 | €603,774 | €547,468 | -€56,306 | -9.3% |
| Amounts payable within one year | 42/48 | €130,361 | €160,530 | +€30,168 | +23.1% |
| Current portion of amounts payable after more than one year | 42 | €54,191 | €56,306 | +€2,115 | +3.9% |
| Trade debts | 44 | €6,165 | €4,919 | -€1,246 | -20.2% |
| Suppliers | 440/4 | €6,165 | €4,919 | -€1,246 | -20.2% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €70,005 | €99,305 | +€29,300 | +41.9% |
| Accrued charges and deferred income | 492/3 | €497 | €0 | -€497 | -100.0% |
| Remuneration, social security and pensions | 62 | €356 | €0 | -€356 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,248 | €27,436 | -€4,813 | -14.9% |
| Other operating charges | 640/8 | €2,121 | €2,411 | +€290 | +13.7% |
| Gross operating margin | 9900 | €30,236 | €38,794 | +€8,559 | +28.3% |
| Operating profit (loss) | 9901 | -€4,490 | €8,948 | +€13,438 | |
| Financial income | 75/76B | €3 | €4 | +€1 | +50.9% |
| Recurring financial income | 75 | €3 | €4 | +€1 | +50.9% |
| Financial charges | 65/66B | €12,073 | €10,030 | -€2,043 | -16.9% |
| Recurring financial charges | 65 | €12,073 | €10,030 | -€2,043 | -16.9% |
| Profit (loss) for the period before taxes | 9903 | -€16,560 | -€1,079 | +€15,482 | +93.5% |
| Profit (loss) for the period | 9904 | -€16,560 | -€1,079 | +€15,482 | +93.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,560 | -€1,079 | +€15,482 | +93.5% |
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 29 September 2026 via checked.be.