CHAGUIANT: 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.
CHAGUIANT
Largest movements
- Financial fixed assets -€150,000
no longer reported in 2025 (was €150,000)
- Tangible fixed assets -€33,820
down €33,820 (-5.9%), from €573,974 to €540,154
of which Leasing and similar rights: -€22,200
- Deferred charges and accrued income -€12,581
down €12,581 (-79.3%), from €15,858 to €3,277
- Cash -€10,150
down €10,150 (-14.4%), from €70,310 to €60,160
mainly Debts after one year (-€118,977) and Net result for the year (-€75,308)
- Debts after one year -€118,977
down €118,977 (-18.3%), from €649,297 to €530,320
of which Other amounts payable: -€117,166
- Profit (loss) carried forward -€75,308
down €75,308 (-1900.7%), from -€3,962 to -€79,271
- Provisions -€14,923
down €14,923 (-7.7%), from €192,710 to €177,787
- Financial charges +€150,739
up €150,739 (+417.2%), from €36,132 to €186,871
of which Non-recurring financial charges: +€150,000
- Financial income +€142,013
up €142,013 (+78734.4%), from €180 to €142,194
of which Non-recurring financial income: +€142,000
- Gross operating margin -€6,479
down €6,479 (-4.0%), from €162,849 to €156,370
- Other operating charges +€5,872
up €5,872 (+164.5%), from €3,569 to €9,440
- Depreciation -€3,078
down €3,078 (-8.0%), from €38,338 to €35,260
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 | €870,968 | €658,373 | -€212,595 | -24.4% |
| Fixed assets | 21/28 | €723,974 | €540,154 | -€183,820 | -25.4% |
| Tangible fixed assets | 22/27 | €573,974 | €540,154 | -€33,820 | -5.9% |
| Land and buildings | 22 | €203,330 | €199,737 | -€3,594 | -1.8% |
| Plant, machinery and equipment | 23 | €76,508 | €69,195 | -€7,313 | -9.6% |
| Furniture and vehicles | 24 | €5,048 | €4,334 | -€714 | -14.1% |
| Leasing and similar rights | 25 | €289,089 | €266,889 | -€22,200 | -7.7% |
| Financial fixed assets | 28 | €150,000 | - | -€150,000 | |
| Current assets | 29/58 | €146,994 | €118,219 | -€28,775 | -19.6% |
| Amounts receivable within one year | 40/41 | €60,826 | €54,782 | -€6,044 | -9.9% |
| Trade receivables | 40 | €13,012 | €13,478 | +€466 | +3.6% |
| Other amounts receivable | 41 | €47,814 | €41,304 | -€6,510 | -13.6% |
| Cash at bank and in hand | 54/58 | €70,310 | €60,160 | -€10,150 | -14.4% |
| Deferred charges and accrued income | 490/1 | €15,858 | €3,277 | -€12,581 | -79.3% |
| Total equity and liabilities | 10/49 | €870,968 | €658,373 | -€212,595 | -24.4% |
| Equity | 10/15 | €16,498 | -€58,811 | -€75,308 | |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,962 | -€79,271 | -€75,308 | -1900.7% |
| Provisions and deferred taxes | 16 | €192,710 | €177,787 | -€14,923 | -7.7% |
| Provisions for liabilities and charges | 160/5 | €192,710 | €177,787 | -€14,923 | -7.7% |
| Pensions and similar obligations | 160 | €98,171 | €98,171 | = | 0.0% |
| Other liabilities and charges | 164/5 | €94,539 | €79,616 | -€14,923 | -15.8% |
| Amounts payable | 17/49 | €661,761 | €539,397 | -€122,364 | -18.5% |
| Amounts payable after more than one year | 17 | €649,297 | €530,320 | -€118,977 | -18.3% |
| Financial debts | 170/4 | €32,075 | €30,264 | -€1,811 | -5.6% |
| Other amounts payable | 178/9 | €617,221 | €500,055 | -€117,166 | -19.0% |
| Amounts payable within one year | 42/48 | €12,451 | €9,052 | -€3,399 | -27.3% |
| Current portion of amounts payable after more than one year | 42 | €1,725 | €1,811 | +€86 | +5.0% |
| Trade debts | 44 | €4,216 | €738 | -€3,478 | -82.5% |
| Suppliers | 440/4 | €4,216 | €738 | -€3,478 | -82.5% |
| Taxes, remuneration and social security | 45 | €6,510 | €6,502 | -€8 | -0.1% |
| Taxes | 450/3 | €6,510 | €6,502 | -€8 | -0.1% |
| Accrued charges and deferred income | 492/3 | €14 | €26 | +€12 | +87.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,338 | €35,260 | -€3,078 | -8.0% |
| Other operating charges | 640/8 | €3,569 | €9,440 | +€5,872 | +164.5% |
| Non-recurring operating charges | 66A | - | €142,000 | +€142,000 | |
| Gross operating margin | 9900 | €162,849 | €156,370 | -€6,479 | -4.0% |
| Operating profit (loss) | 9901 | €120,942 | -€30,331 | -€151,273 | |
| Financial income | 75/76B | €180 | €142,194 | +€142,013 | +78734.4% |
| Recurring financial income | 75 | €180 | €194 | +€13 | +7.3% |
| Non-recurring financial income | 76B | - | €142,000 | +€142,000 | |
| Financial charges | 65/66B | €36,132 | €186,871 | +€150,739 | +417.2% |
| Recurring financial charges | 65 | €36,132 | €36,871 | +€739 | +2.0% |
| Non-recurring financial charges | 66B | - | €150,000 | +€150,000 | |
| Profit (loss) for the period before taxes | 9903 | €84,991 | -€75,008 | -€159,999 | |
| Income taxes | 67/77 | -€235 | €300 | +€535 | |
| Profit (loss) for the period | 9904 | €85,225 | -€75,308 | -€160,534 | |
| Profit (loss) for the period to be appropriated | 9905 | €85,225 | -€75,308 | -€160,534 |
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.