CHAI & BAR: 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 & BAR
Largest movements
- Receivables within one year -€244,960
down €244,960 (-13.5%), from €1.8m to €1.6m
of which Trade receivables: -€170,666
- Tangible fixed assets +€244,625
up €244,625 (+2085.0%), from €11,732 to €256,358
of which Assets under construction and advance payments: +€210,951
- Stocks and contracts -€128,425
down €128,425 (-9.3%), from €1.4m to €1.3m
- Advances received -€165,227
down €165,227 (-41.9%), from €394,118 to €228,891
- Trade debts +€84,374
up €84,374 (+10.7%), from €789,943 to €874,317
- Tax, wage and social debts -€38,486
down €38,486 (-44.1%), from €87,192 to €48,706
of which Remuneration and social security: -€41,725
- Gross operating margin -€70,892
down €70,892 (-13.0%), from €545,970 to €475,078
- Provisions -€29,383
down €29,383, from €5,463 to -€23,920
- Staff costs -€29,320
down €29,320 (-9.9%), from €295,060 to €265,740
- Other operating charges -€20,703
down €20,703 (-19.2%), from €107,930 to €87,227
- Financial income -€6,476
down €6,476 (-10.5%), from €61,575 to €55,100
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 | €3,466,161 | €3,327,757 | -€138,403 | -4.0% |
| Fixed assets | 21/28 | €22,716 | €270,328 | +€247,613 | +1090.1% |
| Intangible fixed assets | 21 | €6,733 | €9,721 | +€2,988 | +44.4% |
| Tangible fixed assets | 22/27 | €11,732 | €256,358 | +€244,625 | +2085.0% |
| Plant, machinery and equipment | 23 | €1,592 | €35,267 | +€33,675 | +2114.8% |
| Assets under construction and advance payments | 27 | €10,140 | €221,091 | +€210,951 | +2080.4% |
| Financial fixed assets | 28 | €4,250 | €4,250 | = | 0.0% |
| Current assets | 29/58 | €3,443,445 | €3,057,429 | -€386,016 | -11.2% |
| Stocks and contracts in progress | 3 | €1,385,521 | €1,257,096 | -€128,425 | -9.3% |
| Stocks | 30/36 | €1,385,521 | €1,257,096 | -€128,425 | -9.3% |
| Amounts receivable within one year | 40/41 | €1,820,207 | €1,575,247 | -€244,960 | -13.5% |
| Trade receivables | 40 | €355,486 | €184,820 | -€170,666 | -48.0% |
| Other amounts receivable | 41 | €1,464,721 | €1,390,426 | -€74,295 | -5.1% |
| Cash at bank and in hand | 54/58 | €234,202 | €220,963 | -€13,238 | -5.7% |
| Deferred charges and accrued income | 490/1 | €3,515 | €4,123 | +€607 | +17.3% |
| Total equity and liabilities | 10/49 | €3,466,161 | €3,327,757 | -€138,403 | -4.0% |
| Equity | 10/15 | €2,013,892 | €2,021,872 | +€7,981 | +0.4% |
| Contributions | 10/11 | €1,824,610 | €1,824,610 | = | 0.0% |
| Capital | 10 | €1,824,610 | €1,824,610 | = | 0.0% |
| Issued capital | 100 | €1,824,610 | €1,824,610 | = | 0.0% |
| Reserves | 13 | €72,064 | €80,044 | +€7,981 | +11.1% |
| Non-distributable reserves | 130/1 | €72,064 | €80,044 | +€7,981 | +11.1% |
| Legal reserve | 130 | €72,064 | €80,044 | +€7,981 | +11.1% |
| Profit (loss) carried forward | 14 | €117,218 | €117,218 | = | 0.0% |
| Provisions and deferred taxes | 16 | €26,261 | €2,341 | -€23,920 | -91.1% |
| Provisions for liabilities and charges | 160/5 | €26,261 | €2,341 | -€23,920 | -91.1% |
| Other liabilities and charges | 164/5 | €26,261 | €2,341 | -€23,920 | -91.1% |
| Amounts payable | 17/49 | €1,426,008 | €1,303,544 | -€122,464 | -8.6% |
| Amounts payable within one year | 42/48 | €1,425,766 | €1,303,544 | -€122,222 | -8.6% |
| Trade debts | 44 | €789,943 | €874,317 | +€84,374 | +10.7% |
| Suppliers | 440/4 | €789,943 | €874,317 | +€84,374 | +10.7% |
| Advances received on contracts in progress | 46 | €394,118 | €228,891 | -€165,227 | -41.9% |
| Taxes, remuneration and social security | 45 | €87,192 | €48,706 | -€38,486 | -44.1% |
| Taxes | 450/3 | - | €3,240 | +€3,240 | |
| Remuneration and social security | 454/9 | €87,192 | €45,467 | -€41,725 | -47.9% |
| Other amounts payable | 47/48 | €154,513 | €151,630 | -€2,884 | -1.9% |
| Accrued charges and deferred income | 492/3 | €242 | - | -€242 | |
| Remuneration, social security and pensions | 62 | €295,060 | €265,740 | -€29,320 | -9.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,575 | €9,712 | +€4,136 | +74.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€110 | -€110 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €5,463 | -€23,920 | -€29,383 | |
| Other operating charges | 640/8 | €107,930 | €87,227 | -€20,703 | -19.2% |
| Gross operating margin | 9900 | €545,970 | €475,078 | -€70,892 | -13.0% |
| Operating profit (loss) | 9901 | €131,941 | €136,430 | +€4,489 | +3.4% |
| Financial income | 75/76B | €61,575 | €55,100 | -€6,476 | -10.5% |
| Recurring financial income | 75 | €61,575 | €55,100 | -€6,476 | -10.5% |
| Financial charges | 65/66B | €30,802 | €31,748 | +€947 | +3.1% |
| Recurring financial charges | 65 | €30,802 | €31,748 | +€947 | +3.1% |
| Profit (loss) for the period before taxes | 9903 | €162,715 | €159,781 | -€2,934 | -1.8% |
| Income taxes | 67/77 | €70 | €171 | +€101 | +145.9% |
| Profit (loss) for the period | 9904 | €162,646 | €159,610 | -€3,035 | -1.9% |
| Profit (loss) for the period to be appropriated | 9905 | €162,646 | €159,610 | -€3,035 | -1.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.