CHAKALAKA: what changed
Two financial 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.
CHAKALAKA
Largest movements
- Cash +€52,185
up €52,185 (+24.1%), from €216,470 to €268,655
mainly Net result for the year (+€49,274) and Depreciation (+€17,447)
- Tangible fixed assets -€17,447
down €17,447 (-30.3%), from €57,663 to €40,215
of which Furniture and vehicles: -€15,020
- Reserves +€34,173
up €34,173 (+14.6%), from €233,677 to €267,850
- Gross operating margin -€22,438
down €22,438 (-20.1%), from €111,394 to €88,957
- Depreciation -€5,675
down €5,675 (-24.5%), from €23,123 to €17,447
- Taxes -€4,271
down €4,271 (-18.3%), from €23,288 to €19,016
- Financial charges -€1,194
down €1,194 (-29.2%), from €4,084 to €2,891
of which Financial charges: -€1,203
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.
Derived cash bridge
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 | €304,249 | €339,817 | +€35,568 | +11.7% |
| Fixed assets | 21/28 | €58,363 | €40,915 | -€17,447 | -29.9% |
| Tangible fixed assets | 22/27 | €57,663 | €40,215 | -€17,447 | -30.3% |
| Plant, machinery and equipment | 23 | €7,591 | €5,163 | -€2,428 | -32.0% |
| Furniture and vehicles | 24 | €50,072 | €35,052 | -€15,020 | -30.0% |
| Financial fixed assets | 28 | €700 | €700 | = | 0.0% |
| Current assets | 29/58 | €245,886 | €298,902 | +€53,016 | +21.6% |
| Amounts receivable within one year | 40/41 | €29,416 | €30,247 | +€831 | +2.8% |
| Trade receivables | 40 | €29,122 | €30,247 | +€1,125 | +3.9% |
| Other amounts receivable | 41 | €294 | - | -€294 | |
| Cash at bank and in hand | 54/58 | €216,470 | €268,655 | +€52,185 | +24.1% |
| Total equity and liabilities | 10/49 | €304,249 | €339,817 | +€35,568 | +11.7% |
| Equity | 10/15 | €239,877 | €274,050 | +€34,173 | +14.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €233,677 | €267,850 | +€34,173 | +14.6% |
| Distributable reserves | 133 | €233,677 | €267,850 | +€34,173 | +14.6% |
| Amounts payable | 17/49 | €64,372 | €65,767 | +€1,395 | +2.2% |
| Amounts payable within one year | 42/48 | €64,372 | €65,767 | +€1,395 | +2.2% |
| Trade debts | 44 | €2,070 | €2,784 | +€714 | +34.5% |
| Suppliers | 440/4 | €2,070 | €2,784 | +€714 | +34.5% |
| Taxes, remuneration and social security | 45 | €13,429 | €14,805 | +€1,376 | +10.2% |
| Taxes | 450/3 | €13,429 | €14,805 | +€1,376 | +10.2% |
| Other amounts payable | 47/48 | €48,872 | €48,177 | -€695 | -1.4% |
| Non-recurring operating income | 76A | €0 | €0 | -€0 | -95.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,123 | €17,447 | -€5,675 | -24.5% |
| Other operating charges | 640/8 | €573 | €328 | -€245 | -42.7% |
| Gross operating margin | 9900 | €111,394 | €88,957 | -€22,438 | -20.1% |
| Operating profit (loss) | 9901 | €87,698 | €71,181 | -€16,518 | -18.8% |
| Financial income | 75/76B | €7 | - | -€7 | |
| Recurring financial income | 75 | €7 | - | -€7 | |
| Financial charges | 65/66B | €4,084 | €2,891 | -€1,194 | -29.2% |
| Recurring financial charges | 65 | €4,084 | €2,882 | -€1,203 | -29.4% |
| Non-recurring financial charges | 66B | - | €9 | +€9 | |
| Profit (loss) for the period before taxes | 9903 | €83,621 | €68,290 | -€15,331 | -18.3% |
| Income taxes | 67/77 | €23,288 | €19,016 | -€4,271 | -18.3% |
| Profit (loss) for the period | 9904 | €60,334 | €49,274 | -€11,060 | -18.3% |
| Profit (loss) for the period to be appropriated | 9905 | €60,334 | €49,274 | -€11,060 | -18.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.