CHAI: 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.
CHAI
Largest movements
- Cash -€9,373
down €9,373 (-40.2%), from €23,290 to €13,917
mainly Receivables within one year (-€5,885) and Net result for the year (-€3,060)
- Receivables within one year +€5,885
up €5,885 (+162.4%), from €3,623 to €9,508
- Profit (loss) carried forward -€3,060
down €3,060 (-14.6%), from €21,016 to €17,956
- Turnover +€124,125
new in 2025: €124,125
- Purchases and services +€102,358
new in 2025: €102,358
- Gross operating margin -€41,415
down €41,415 (-68.8%), from €60,181 to €18,767
- Other operating charges -€28,110
down €28,110 (-93.4%), from €30,089 to €1,979
- Staff costs +€11,900
up €11,900 (+149.7%), from €7,948 to €19,848
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 | €26,913 | €23,424 | -€3,489 | -13.0% |
| Current assets | 29/58 | €26,913 | €23,424 | -€3,489 | -13.0% |
| Amounts receivable within one year | 40/41 | €3,623 | €9,508 | +€5,885 | +162.4% |
| Other amounts receivable | 41 | €3,623 | €9,508 | +€5,885 | +162.4% |
| Cash at bank and in hand | 54/58 | €23,290 | €13,917 | -€9,373 | -40.2% |
| Total equity and liabilities | 10/49 | €26,913 | €23,424 | -€3,489 | -13.0% |
| Equity | 10/15 | €24,016 | €20,956 | -€3,060 | -12.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,016 | €17,956 | -€3,060 | -14.6% |
| Amounts payable | 17/49 | €2,897 | €2,468 | -€429 | -14.8% |
| Amounts payable within one year | 42/48 | €2,897 | €2,468 | -€429 | -14.8% |
| Trade debts | 44 | €1,571 | €1,339 | -€232 | -14.8% |
| Suppliers | 440/4 | €1,571 | €1,339 | -€232 | -14.8% |
| Taxes, remuneration and social security | 45 | €1,326 | €1,130 | -€197 | -14.8% |
| Taxes | 450/3 | €1,326 | €1,130 | -€197 | -14.8% |
| Turnover | 70 | - | €124,125 | +€124,125 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €102,358 | +€102,358 | |
| Remuneration, social security and pensions | 62 | €7,948 | €19,848 | +€11,900 | +149.7% |
| Other operating charges | 640/8 | €30,089 | €1,979 | -€28,110 | -93.4% |
| Gross operating margin | 9900 | €60,181 | €18,767 | -€41,415 | -68.8% |
| Operating profit (loss) | 9901 | €22,145 | -€3,060 | -€25,205 | |
| Financial charges | 65/66B | €1,129 | - | -€1,129 | |
| Recurring financial charges | 65 | €1,129 | - | -€1,129 | |
| Profit (loss) for the period before taxes | 9903 | €21,016 | -€3,060 | -€24,076 | |
| Profit (loss) for the period | 9904 | €21,016 | -€3,060 | -€24,076 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,016 | -€3,060 | -€24,076 |
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 1 October 2026 via checked.be.