Chakana: 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.
Chakana
Largest movements
- Receivables within one year +€8,806
up €8,806 (+13.3%), from €66,120 to €74,926
of which Trade receivables: +€6,486
- Deferred charges and accrued income +€4,931
up €4,931 (+146%), from €3,379 to €8,310
- Tangible fixed assets +€4,337
up €4,337 (+85.0%), from €5,102 to €9,439
of which Furniture and vehicles: +€4,690
- Accrued charges and deferred income +€33,333
new in 2025: €33,333
- Profit (loss) carried forward -€9,971
down €9,971 (-25.4%), from €39,224 to €29,253
- Advances received -€5,000
no longer reported in 2025 (was €5,000)
- Trade debts +€4,784
up €4,784 (+353%), from €1,356 to €6,140
- Tax, wage and social debts -€4,744
down €4,744 (-20.4%), from €23,292 to €18,548
of which Taxes: -€4,744
- Gross operating margin -€34,469
down €34,469, from €32,798 to -€1,671
- Taxes -€5,790
down €5,790 (-97.6%), from €5,931 to €141
- Depreciation +€1,177
up €1,177 (+71.8%), from €1,639 to €2,816
- Financial charges +€492
up €492 (+22.6%), from €2,177 to €2,669
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 | €75,354 | €93,474 | +€18,120 | +24.0% |
| Fixed assets | 21/28 | €5,102 | €9,439 | +€4,337 | +85.0% |
| Tangible fixed assets | 22/27 | €5,102 | €9,439 | +€4,337 | +85.0% |
| Furniture and vehicles | 24 | €2,883 | €7,573 | +€4,690 | +163% |
| Other tangible fixed assets | 26 | €2,219 | €1,866 | -€353 | -15.9% |
| Current assets | 29/58 | €70,252 | €84,034 | +€13,782 | +19.6% |
| Amounts receivable within one year | 40/41 | €66,120 | €74,926 | +€8,806 | +13.3% |
| Trade receivables | 40 | €39,151 | €45,637 | +€6,486 | +16.6% |
| Other amounts receivable | 41 | €26,969 | €29,289 | +€2,320 | +8.6% |
| Cash at bank and in hand | 54/58 | €753 | €798 | +€45 | +6.0% |
| Deferred charges and accrued income | 490/1 | €3,379 | €8,310 | +€4,931 | +146% |
| Total equity and liabilities | 10/49 | €75,354 | €93,474 | +€18,120 | +24.0% |
| Equity | 10/15 | €45,424 | €35,453 | -€9,971 | -22.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,224 | €29,253 | -€9,971 | -25.4% |
| Amounts payable | 17/49 | €29,930 | €58,021 | +€28,091 | +93.9% |
| Amounts payable within one year | 42/48 | €29,930 | €24,688 | -€5,242 | -17.5% |
| Current portion of amounts payable after more than one year | 42 | €282 | - | -€282 | |
| Trade debts | 44 | €1,356 | €6,140 | +€4,784 | +353% |
| Suppliers | 440/4 | €1,356 | €6,140 | +€4,784 | +353% |
| Advances received on contracts in progress | 46 | €5,000 | - | -€5,000 | |
| Taxes, remuneration and social security | 45 | €23,292 | €18,548 | -€4,744 | -20.4% |
| Taxes | 450/3 | €18,792 | €14,048 | -€4,744 | -25.2% |
| Remuneration and social security | 454/9 | €4,500 | €4,500 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €33,333 | +€33,333 | |
| Non-recurring operating income | 76A | - | €5,294 | +€5,294 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,639 | €2,816 | +€1,177 | +71.8% |
| Other operating charges | 640/8 | €4,540 | €4,288 | -€251 | -5.5% |
| Gross operating margin | 9900 | €32,798 | -€1,671 | -€34,469 | |
| Operating profit (loss) | 9901 | €26,620 | -€8,775 | -€35,395 | |
| Financial income | 75/76B | €1,618 | €1,614 | -€4 | -0.3% |
| Recurring financial income | 75 | €1,618 | €1,614 | -€4 | -0.3% |
| Financial charges | 65/66B | €2,177 | €2,669 | +€492 | +22.6% |
| Recurring financial charges | 65 | €2,177 | €2,669 | +€492 | +22.6% |
| Profit (loss) for the period before taxes | 9903 | €26,061 | -€9,830 | -€35,891 | |
| Income taxes | 67/77 | €5,931 | €141 | -€5,790 | -97.6% |
| Profit (loss) for the period | 9904 | €20,130 | -€9,971 | -€30,101 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,130 | -€9,971 | -€30,101 |
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.