CHAJANI-PROJECTS: 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.
CHAJANI-PROJECTS
Largest movements
- Intangible fixed assets -€7,750
down €7,750 (-12.9%), from €60,301 to €52,551
- Tangible fixed assets +€3,892
new in 2025: €3,892
- Stocks and contracts +€2,380
up €2,380 (+31.9%), from €7,455 to €9,836
- Cash -€1,257
down €1,257 (-4.8%), from €26,396 to €25,138
mainly Investment in fixed assets (net) (-€4,709) and Net result for the year (-€3,938)
- Profit (loss) carried forward -€3,938
down €3,938 (-4.8%), from -€82,742 to -€86,680
- Trade debts +€3,120
up €3,120 (+220.8%), from €1,413 to €4,533
- Tax, wage and social debts -€1,714
down €1,714 (-18.5%), from €9,278 to €7,564
of which Taxes: -€2,315
- Gross operating margin -€12,054
down €12,054 (-25.2%), from €47,878 to €35,824
- Other operating charges -€3,759
down €3,759 (-29.4%), from €12,799 to €9,040
- Staff costs -€3,109
down €3,109 (-12.4%), from €25,138 to €22,030
- Depreciation +€817
up €817 (+10.5%), from €7,750 to €8,567
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 | €98,532 | €95,823 | -€2,709 | -2.7% |
| Fixed assets | 21/28 | €62,449 | €58,591 | -€3,858 | -6.2% |
| Intangible fixed assets | 21 | €60,301 | €52,551 | -€7,750 | -12.9% |
| Tangible fixed assets | 22/27 | - | €3,892 | +€3,892 | |
| Plant, machinery and equipment | 23 | - | €3,892 | +€3,892 | |
| Financial fixed assets | 28 | €2,147 | €2,147 | = | 0.0% |
| Current assets | 29/58 | €36,083 | €37,232 | +€1,149 | +3.2% |
| Stocks and contracts in progress | 3 | €7,455 | €9,836 | +€2,380 | +31.9% |
| Stocks | 30/36 | €7,455 | €9,836 | +€2,380 | +31.9% |
| Amounts receivable within one year | 40/41 | €1,581 | €1,509 | -€72 | -4.6% |
| Trade receivables | 40 | €1,467 | €795 | -€672 | -45.8% |
| Other amounts receivable | 41 | €114 | €714 | +€600 | +526.2% |
| Cash at bank and in hand | 54/58 | €26,396 | €25,138 | -€1,257 | -4.8% |
| Deferred charges and accrued income | 490/1 | €651 | €749 | +€98 | +15.1% |
| Total equity and liabilities | 10/49 | €98,532 | €95,823 | -€2,709 | -2.7% |
| Equity | 10/15 | -€45,943 | -€49,882 | -€3,938 | -8.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €18,198 | €18,198 | = | 0.0% |
| Distributable reserves | 133 | €18,198 | €18,198 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€82,742 | -€86,680 | -€3,938 | -4.8% |
| Amounts payable | 17/49 | €144,475 | €145,704 | +€1,229 | +0.9% |
| Amounts payable after more than one year | 17 | €120,500 | €120,500 | = | 0.0% |
| Financial debts | 170/4 | €120,500 | €120,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €15,691 | €17,096 | +€1,405 | +9.0% |
| Trade debts | 44 | €1,413 | €4,533 | +€3,120 | +220.8% |
| Suppliers | 440/4 | €1,413 | €4,533 | +€3,120 | +220.8% |
| Taxes, remuneration and social security | 45 | €9,278 | €7,564 | -€1,714 | -18.5% |
| Taxes | 450/3 | €7,939 | €5,624 | -€2,315 | -29.2% |
| Remuneration and social security | 454/9 | €1,339 | €1,940 | +€601 | +44.9% |
| Other amounts payable | 47/48 | €5,000 | €5,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €8,285 | €8,108 | -€177 | -2.1% |
| Remuneration, social security and pensions | 62 | €25,138 | €22,030 | -€3,109 | -12.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,750 | €8,567 | +€817 | +10.5% |
| Other operating charges | 640/8 | €12,799 | €9,040 | -€3,759 | -29.4% |
| Gross operating margin | 9900 | €47,878 | €35,824 | -€12,054 | -25.2% |
| Operating profit (loss) | 9901 | €2,190 | -€3,813 | -€6,003 | |
| Financial income | 75/76B | €0 | €0 | +€0 | +157.1% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +157.1% |
| Financial charges | 65/66B | €127 | €126 | -€1 | -0.9% |
| Recurring financial charges | 65 | €127 | €126 | -€1 | -0.9% |
| Profit (loss) for the period before taxes | 9903 | €2,064 | -€3,938 | -€6,002 | |
| Profit (loss) for the period | 9904 | €2,064 | -€3,938 | -€6,002 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,064 | -€3,938 | -€6,002 |
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 2 October 2026 via checked.be.