CHAKEVA: 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.
CHAKEVA
Largest movements
- Cash -€114,887
down €114,887 (-80.2%), from €143,242 to €28,354
mainly Investment in fixed assets (net) (-€125,723) and Receivables within one year (-€52,277)
- Tangible fixed assets +€89,123
up €89,123 (+27.1%), from €328,443 to €417,566
of which Land and buildings: +€80,884
- Receivables within one year +€52,277
up €52,277 (+176.3%), from €29,645 to €81,922
of which Trade receivables: +€31,731
- Trade debts +€49,600
up €49,600 (+766.6%), from €6,470 to €56,071
- Debts after one year -€29,593
down €29,593 (-9.0%), from €328,655 to €299,062
- Advances received -€17,787
down €17,787 (-93.6%), from €19,000 to €1,213
- Profit (loss) carried forward +€16,810
up €16,810 (+12.3%), from €136,673 to €153,482
- Gross operating margin -€27,885
down €27,885 (-28.4%), from €98,060 to €70,175
- Depreciation +€17,136
up €17,136 (+88.0%), from €19,464 to €36,600
- Taxes -€10,977
down €10,977 (-67.5%), from €16,254 to €5,277
- Financial income -€4,441
no longer reported in 2025 (was €4,441)
of which Non-recurring financial income: -€4,000
- Financial charges +€4,206
up €4,206 (+88.6%), from €4,746 to €8,953
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 | €555,193 | €576,352 | +€21,158 | +3.8% |
| Fixed assets | 21/28 | €353,443 | €442,566 | +€89,123 | +25.2% |
| Tangible fixed assets | 22/27 | €328,443 | €417,566 | +€89,123 | +27.1% |
| Land and buildings | 22 | €265,689 | €346,573 | +€80,884 | +30.4% |
| Plant, machinery and equipment | 23 | €572 | €114 | -€458 | -80.1% |
| Furniture and vehicles | 24 | €9,844 | €14,538 | +€4,694 | +47.7% |
| Other tangible fixed assets | 26 | €52,339 | €56,341 | +€4,002 | +7.6% |
| Financial fixed assets | 28 | €25,000 | €25,000 | = | 0.0% |
| Current assets | 29/58 | €201,750 | €133,786 | -€67,965 | -33.7% |
| Amounts receivable within one year | 40/41 | €29,645 | €81,922 | +€52,277 | +176.3% |
| Trade receivables | 40 | €22,848 | €54,579 | +€31,731 | +138.9% |
| Other amounts receivable | 41 | €6,797 | €27,343 | +€20,546 | +302.3% |
| Cash at bank and in hand | 54/58 | €143,242 | €28,354 | -€114,887 | -80.2% |
| Deferred charges and accrued income | 490/1 | €28,864 | €23,509 | -€5,354 | -18.6% |
| Total equity and liabilities | 10/49 | €555,193 | €576,352 | +€21,158 | +3.8% |
| Equity | 10/15 | €164,173 | €180,982 | +€16,810 | +10.2% |
| Contributions | 10/11 | €27,500 | €27,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €136,673 | €153,482 | +€16,810 | +12.3% |
| Amounts payable | 17/49 | €391,021 | €395,369 | +€4,349 | +1.1% |
| Amounts payable after more than one year | 17 | €328,655 | €299,062 | -€29,593 | -9.0% |
| Financial debts | 170/4 | €328,655 | €299,062 | -€29,593 | -9.0% |
| Amounts payable within one year | 42/48 | €62,366 | €96,307 | +€33,942 | +54.4% |
| Current portion of amounts payable after more than one year | 42 | €28,913 | €29,593 | +€680 | +2.4% |
| Trade debts | 44 | €6,470 | €56,071 | +€49,600 | +766.6% |
| Suppliers | 440/4 | €6,470 | €56,071 | +€49,600 | +766.6% |
| Advances received on contracts in progress | 46 | €19,000 | €1,213 | -€17,787 | -93.6% |
| Taxes, remuneration and social security | 45 | €6,298 | €2,082 | -€4,216 | -66.9% |
| Taxes | 450/3 | €4,241 | - | -€4,241 | |
| Remuneration and social security | 454/9 | €2,057 | €2,082 | +€25 | +1.2% |
| Other amounts payable | 47/48 | €1,684 | €7,348 | +€5,664 | +336.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,464 | €36,600 | +€17,136 | +88.0% |
| Other operating charges | 640/8 | €3,349 | €2,536 | -€813 | -24.3% |
| Gross operating margin | 9900 | €98,060 | €70,175 | -€27,885 | -28.4% |
| Operating profit (loss) | 9901 | €75,248 | €31,039 | -€44,209 | -58.8% |
| Financial income | 75/76B | €4,441 | - | -€4,441 | |
| Recurring financial income | 75 | €442 | - | -€442 | |
| Non-recurring financial income | 76B | €4,000 | - | -€4,000 | |
| Financial charges | 65/66B | €4,746 | €8,953 | +€4,206 | +88.6% |
| Recurring financial charges | 65 | €4,746 | €8,953 | +€4,206 | +88.6% |
| Profit (loss) for the period before taxes | 9903 | €74,943 | €22,087 | -€52,856 | -70.5% |
| Income taxes | 67/77 | €16,254 | €5,277 | -€10,977 | -67.5% |
| Profit (loss) for the period | 9904 | €58,689 | €16,810 | -€41,879 | -71.4% |
| Profit (loss) for the period to be appropriated | 9905 | €58,689 | €16,810 | -€41,879 | -71.4% |
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 8 October 2026 via checked.be.