CHAGA: 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.
CHAGA
Largest movements
- Receivables within one year -€70,354
down €70,354 (-33.8%), from €207,862 to €137,508
- Other debts -€79,892
down €79,892 (-93.2%), from €85,699 to €5,807
- Financial charges -€35,648
down €35,648 (-97.6%), from €36,525 to €877
- Financial income +€3,935
up €3,935 (+73.5%), from €5,352 to €9,287
- Gross operating margin +€1,832
up €1,832 (+25.7%), from -€7,115 to -€5,283
- Taxes -€334
no longer reported in 2025 (was €334)
- Other operating charges +€139
up €139 (+121%), from €115 to €254
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 | €1,655,395 | €1,577,573 | -€77,822 | -4.7% |
| Fixed assets | 21/28 | €1,440,065 | €1,440,065 | = | 0.0% |
| Tangible fixed assets | 22/27 | €1,440,065 | €1,440,065 | = | 0.0% |
| Land and buildings | 22 | €1,440,065 | €1,440,065 | = | 0.0% |
| Current assets | 29/58 | €215,330 | €137,508 | -€77,822 | -36.1% |
| Amounts receivable within one year | 40/41 | €207,862 | €137,508 | -€70,354 | -33.8% |
| Other amounts receivable | 41 | €207,862 | €137,508 | -€70,354 | -33.8% |
| Cash at bank and in hand | 54/58 | €7,468 | - | -€7,468 | |
| Total equity and liabilities | 10/49 | €1,655,395 | €1,577,573 | -€77,822 | -4.7% |
| Equity | 10/15 | €1,568,729 | €1,571,602 | +€2,873 | +0.2% |
| Contributions | 10/11 | €62,590 | €62,590 | = | 0.0% |
| Reserves | 13 | €1,428,841 | €1,428,841 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,453 | €6,453 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,453 | €6,453 | = | 0.0% |
| Tax-exempt reserves | 132 | €51,646 | €51,646 | = | 0.0% |
| Distributable reserves | 133 | €1,370,741 | €1,370,741 | = | 0.0% |
| Profit (loss) carried forward | 14 | €77,299 | €80,171 | +€2,873 | +3.7% |
| Amounts payable | 17/49 | €86,666 | €5,971 | -€80,695 | -93.1% |
| Amounts payable within one year | 42/48 | €86,666 | €5,971 | -€80,695 | -93.1% |
| Trade debts | 44 | €968 | €164 | -€803 | -83.0% |
| Suppliers | 440/4 | €968 | €164 | -€803 | -83.0% |
| Other amounts payable | 47/48 | €85,699 | €5,807 | -€79,892 | -93.2% |
| Other operating charges | 640/8 | €115 | €254 | +€139 | +121% |
| Gross operating margin | 9900 | -€7,115 | -€5,283 | +€1,832 | +25.7% |
| Operating profit (loss) | 9901 | -€7,230 | -€5,537 | +€1,693 | +23.4% |
| Financial income | 75/76B | €5,352 | €9,287 | +€3,935 | +73.5% |
| Recurring financial income | 75 | €5,352 | €9,287 | +€3,935 | +73.5% |
| Financial charges | 65/66B | €36,525 | €877 | -€35,648 | -97.6% |
| Recurring financial charges | 65 | €36,525 | €877 | -€35,648 | -97.6% |
| Profit (loss) for the period before taxes | 9903 | -€38,403 | €2,873 | +€41,276 | |
| Income taxes | 67/77 | €334 | - | -€334 | |
| Profit (loss) for the period | 9904 | -€38,738 | €2,873 | +€41,610 | |
| Profit (loss) for the period to be appropriated | 9905 | -€38,738 | €2,873 | +€41,610 |
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 14 October 2026 via checked.be.