CHAKKAMAKKA: 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.
CHAKKAMAKKA
Largest movements
- Receivables within one year +€5,228
up €5,228 (+24.3%), from €21,525 to €26,753
of which Trade receivables: +€5,120
- Profit (loss) carried forward +€148,630
up €148,630 (+786%), from €18,899 to €167,530
- Other debts -€108,473
down €108,473 (-89.3%), from €121,535 to €13,061
- Debts after one year -€39,286
down €39,286 (-27.9%), from €140,930 to €101,644
- Accrued charges and deferred income -€4,889
down €4,889 (-100%), from €4,889 to €0
- Financial income +€100,113
new in 2025: €100,113
- Gross operating margin +€14,160
up €14,160 (+24.5%), from €57,788 to €71,948
- Taxes +€3,223
up €3,223 (+24.8%), from €12,995 to €16,218
- Financial charges +€1,698
up €1,698 (+30.8%), from €5,515 to €7,213
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 | €349,039 | €350,276 | +€1,237 | +0.4% |
| Fixed assets | 21/28 | €300,000 | €300,000 | = | 0.0% |
| Financial fixed assets | 28 | €300,000 | €300,000 | = | 0.0% |
| Current assets | 29/58 | €49,039 | €50,276 | +€1,237 | +2.5% |
| Amounts receivable within one year | 40/41 | €21,525 | €26,753 | +€5,228 | +24.3% |
| Trade receivables | 40 | €21,525 | €26,645 | +€5,120 | +23.8% |
| Other amounts receivable | 41 | - | €107 | +€107 | |
| Cash at bank and in hand | 54/58 | €24,624 | €21,317 | -€3,307 | -13.4% |
| Deferred charges and accrued income | 490/1 | €2,890 | €2,207 | -€683 | -23.6% |
| Total equity and liabilities | 10/49 | €349,039 | €350,276 | +€1,237 | +0.4% |
| Equity | 10/15 | €20,899 | €169,530 | +€148,630 | +711% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,899 | €167,530 | +€148,630 | +786% |
| Amounts payable | 17/49 | €328,140 | €180,747 | -€147,393 | -44.9% |
| Amounts payable after more than one year | 17 | €140,930 | €101,644 | -€39,286 | -27.9% |
| Financial debts | 170/4 | €140,930 | €101,644 | -€39,286 | -27.9% |
| Amounts payable within one year | 42/48 | €182,321 | €79,103 | -€103,218 | -56.6% |
| Current portion of amounts payable after more than one year | 42 | €37,754 | €39,286 | +€1,532 | +4.1% |
| Trade debts | 44 | €1,433 | €1,937 | +€504 | +35.2% |
| Suppliers | 440/4 | €1,433 | €1,937 | +€504 | +35.2% |
| Taxes, remuneration and social security | 45 | €21,600 | €24,819 | +€3,219 | +14.9% |
| Taxes | 450/3 | €21,600 | €24,819 | +€3,219 | +14.9% |
| Other amounts payable | 47/48 | €121,535 | €13,061 | -€108,473 | -89.3% |
| Accrued charges and deferred income | 492/3 | €4,889 | €0 | -€4,889 | -100% |
| Other operating charges | 640/8 | €379 | €0 | -€379 | -100% |
| Gross operating margin | 9900 | €57,788 | €71,948 | +€14,160 | +24.5% |
| Operating profit (loss) | 9901 | €57,409 | €71,948 | +€14,539 | +25.3% |
| Financial income | 75/76B | - | €100,113 | +€100,113 | |
| Recurring financial income | 75 | - | €100,113 | +€100,113 | |
| Financial charges | 65/66B | €5,515 | €7,213 | +€1,698 | +30.8% |
| Recurring financial charges | 65 | €5,515 | €7,213 | +€1,698 | +30.8% |
| Profit (loss) for the period before taxes | 9903 | €51,894 | €164,848 | +€112,954 | +218% |
| Income taxes | 67/77 | €12,995 | €16,218 | +€3,223 | +24.8% |
| Profit (loss) for the period | 9904 | €38,899 | €148,630 | +€109,731 | +282% |
| Profit (loss) for the period to be appropriated | 9905 | €38,899 | €148,630 | +€109,731 | +282% |
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 28 October 2026 via checked.be.