CHAHIN: 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.
CHAHIN
Largest movements
- Receivables within one year -€33,137
down €33,137 (-86.2%), from €38,424 to €5,287
of which Trade receivables: -€32,650
- Cash +€8,320
up €8,320 (+44.2%), from €18,814 to €27,134
mainly Receivables within one year (+€33,137) and Depreciation (+€2,153)
- Tangible fixed assets -€2,153
down €2,153 (-25.9%), from €8,325 to €6,172
of which Plant, machinery and equipment: -€1,921
- Advances received -€18,660
no longer reported in 2025 (was €18,660)
- Tax, wage and social debts -€8,825
down €8,825 (-66.4%), from €13,300 to €4,475
of which Remuneration and social security: -€8,515
- Trade debts +€809
up €809 (+3.3%), from €24,205 to €25,014
- Gross operating margin -€3,826
down €3,826 (-7.2%), from €53,027 to €49,201
- Other operating charges -€3,215
down €3,215 (-80.1%), from €4,015 to €799
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 | €66,771 | €39,802 | -€26,969 | -40.4% |
| Fixed assets | 21/28 | €9,296 | €7,144 | -€2,153 | -23.2% |
| Tangible fixed assets | 22/27 | €8,325 | €6,172 | -€2,153 | -25.9% |
| Plant, machinery and equipment | 23 | €6,364 | €4,443 | -€1,921 | -30.2% |
| Furniture and vehicles | 24 | €1,961 | €1,729 | -€231 | -11.8% |
| Financial fixed assets | 28 | €972 | €972 | = | 0.0% |
| Current assets | 29/58 | €57,475 | €32,658 | -€24,817 | -43.2% |
| Amounts receivable within one year | 40/41 | €38,424 | €5,287 | -€33,137 | -86.2% |
| Trade receivables | 40 | €37,185 | €4,534 | -€32,650 | -87.8% |
| Other amounts receivable | 41 | €1,239 | €753 | -€486 | -39.2% |
| Cash at bank and in hand | 54/58 | €18,814 | €27,134 | +€8,320 | +44.2% |
| Deferred charges and accrued income | 490/1 | €236 | €236 | = | 0.0% |
| Total equity and liabilities | 10/49 | €66,771 | €39,802 | -€26,969 | -40.4% |
| Equity | 10/15 | €10,605 | €10,313 | -€293 | -2.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €460 | €460 | = | 0.0% |
| Non-distributable reserves | 130/1 | €460 | €460 | = | 0.0% |
| Reserves not available under the articles | 1311 | €460 | €460 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,447 | -€8,740 | -€293 | -3.5% |
| Amounts payable | 17/49 | €56,166 | €29,489 | -€26,676 | -47.5% |
| Amounts payable within one year | 42/48 | €56,166 | €29,489 | -€26,676 | -47.5% |
| Trade debts | 44 | €24,205 | €25,014 | +€809 | +3.3% |
| Suppliers | 440/4 | €24,205 | €25,014 | +€809 | +3.3% |
| Advances received on contracts in progress | 46 | €18,660 | - | -€18,660 | |
| Taxes, remuneration and social security | 45 | €13,300 | €4,475 | -€8,825 | -66.4% |
| Taxes | 450/3 | €310 | - | -€310 | |
| Remuneration and social security | 454/9 | €12,990 | €4,475 | -€8,515 | -65.5% |
| Remuneration, social security and pensions | 62 | €47,052 | €46,537 | -€515 | -1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,612 | €2,153 | -€460 | -17.6% |
| Other operating charges | 640/8 | €4,015 | €799 | -€3,215 | -80.1% |
| Gross operating margin | 9900 | €53,027 | €49,201 | -€3,826 | -7.2% |
| Operating profit (loss) | 9901 | -€652 | -€288 | +€364 | +55.8% |
| Financial charges | 65/66B | €38 | €5 | -€34 | -88.2% |
| Recurring financial charges | 65 | €38 | €5 | -€34 | -88.2% |
| Profit (loss) for the period before taxes | 9903 | -€691 | -€293 | +€398 | +57.6% |
| Income taxes | 67/77 | €508 | - | -€508 | |
| Profit (loss) for the period | 9904 | -€1,198 | -€293 | +€906 | +75.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,198 | -€293 | +€906 | +75.6% |
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 8 October 2026 via checked.be.