CHAK: 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.
CHAK
Largest movements
- Receivables within one year +€19,872
up €19,872 (+82.1%), from €24,200 to €44,072
of which Trade receivables: +€19,360
- Cash -€14,315
down €14,315 (-83.5%), from €17,134 to €2,820
mainly Receivables within one year (-€19,872) and Other debts (-€8,500)
- Profit (loss) carried forward +€12,737
up €12,737 (+77.0%), from €16,534 to €29,271
- Other debts -€8,500
no longer reported in 2025 (was €8,500)
- Tax, wage and social debts +€1,305
up €1,305 (+9.8%), from €13,300 to €14,605
of which Taxes: +€6,034
- Gross operating margin -€13,519
down €13,519 (-45.3%), from €29,856 to €16,337
- Taxes -€949
down €949 (-21.4%), from €4,437 to €3,488
- Other operating charges -€384
no longer reported in 2025 (was €384)
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 | €41,334 | €46,892 | +€5,558 | +13.4% |
| Current assets | 29/58 | €41,334 | €46,892 | +€5,558 | +13.4% |
| Amounts receivable within one year | 40/41 | €24,200 | €44,072 | +€19,872 | +82.1% |
| Trade receivables | 40 | €24,200 | €43,560 | +€19,360 | +80.0% |
| Other amounts receivable | 41 | - | €512 | +€512 | |
| Cash at bank and in hand | 54/58 | €17,134 | €2,820 | -€14,315 | -83.5% |
| Total equity and liabilities | 10/49 | €41,334 | €46,892 | +€5,558 | +13.4% |
| Equity | 10/15 | €19,534 | €32,271 | +€12,737 | +65.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,534 | €29,271 | +€12,737 | +77.0% |
| Amounts payable | 17/49 | €21,800 | €14,621 | -€7,179 | -32.9% |
| Amounts payable within one year | 42/48 | €21,800 | €14,621 | -€7,179 | -32.9% |
| Trade debts | 44 | - | €16 | +€16 | |
| Suppliers | 440/4 | - | €16 | +€16 | |
| Taxes, remuneration and social security | 45 | €13,300 | €14,605 | +€1,305 | +9.8% |
| Taxes | 450/3 | €5,382 | €11,416 | +€6,034 | +112.1% |
| Remuneration and social security | 454/9 | €7,918 | €3,189 | -€4,729 | -59.7% |
| Other amounts payable | 47/48 | €8,500 | - | -€8,500 | |
| Other operating charges | 640/8 | €384 | - | -€384 | |
| Gross operating margin | 9900 | €29,856 | €16,337 | -€13,519 | -45.3% |
| Operating profit (loss) | 9901 | €29,471 | €16,337 | -€13,135 | -44.6% |
| Financial charges | 65/66B | - | €113 | +€113 | |
| Recurring financial charges | 65 | - | €113 | +€113 | |
| Profit (loss) for the period before taxes | 9903 | €29,471 | €16,224 | -€13,247 | -44.9% |
| Income taxes | 67/77 | €4,437 | €3,488 | -€949 | -21.4% |
| Profit (loss) for the period | 9904 | €25,034 | €12,737 | -€12,298 | -49.1% |
| Profit (loss) for the period to be appropriated | 9905 | €25,034 | €12,737 | -€12,298 | -49.1% |
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 30 September 2026 via checked.be.