CHAKROUN FRERES: 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.
CHAKROUN FRERES
Largest movements
- Cash -€13,671
down €13,671 (-30.0%), from €45,498 to €31,827
mainly Net result for the year (-€8,239) and Receivables within one year (-€5,331)
- Receivables within one year +€5,331
up €5,331 (+365%), from €1,460 to €6,792
of which Trade receivables: +€2,843
- Profit (loss) carried forward -€8,239
down €8,239 (-31.6%), from €26,065 to €17,826
- Purchases and services -€38,492
no longer reported in 2025 (was €38,492)
- Gross operating margin +€4,439
up €4,439 (+43.3%), from -€10,254 to -€5,816
- Other operating charges +€499
up €499 (+26.6%), from €1,877 to €2,375
- Financial income +€114
new in 2025: €114
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 | €46,958 | €38,650 | -€8,308 | -17.7% |
| Current assets | 29/58 | €46,958 | €38,650 | -€8,308 | -17.7% |
| Amounts receivable within one year | 40/41 | €1,460 | €6,792 | +€5,331 | +365% |
| Trade receivables | 40 | €1,271 | €4,114 | +€2,843 | +224% |
| Other amounts receivable | 41 | €190 | €2,677 | +€2,488 | +1,312% |
| Cash at bank and in hand | 54/58 | €45,498 | €31,827 | -€13,671 | -30.0% |
| Deferred charges and accrued income | 490/1 | - | €31 | +€31 | |
| Total equity and liabilities | 10/49 | €46,958 | €38,650 | -€8,308 | -17.7% |
| Equity | 10/15 | €46,516 | €38,277 | -€8,239 | -17.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,065 | €17,826 | -€8,239 | -31.6% |
| Amounts payable | 17/49 | €442 | €373 | -€69 | -15.6% |
| Amounts payable within one year | 42/48 | €442 | €373 | -€69 | -15.6% |
| Trade debts | 44 | €255 | - | -€255 | |
| Suppliers | 440/4 | €255 | - | -€255 | |
| Advances received on contracts in progress | 46 | - | €373 | +€373 | |
| Taxes, remuneration and social security | 45 | €186 | - | -€186 | |
| Taxes | 450/3 | €186 | - | -€186 | |
| Goods, raw materials, services and sundry goods | 60/61 | €38,492 | - | -€38,492 | |
| Other operating charges | 640/8 | €1,877 | €2,375 | +€499 | +26.6% |
| Gross operating margin | 9900 | -€10,254 | -€5,816 | +€4,439 | +43.3% |
| Operating profit (loss) | 9901 | -€12,131 | -€8,191 | +€3,940 | +32.5% |
| Financial income | 75/76B | - | €114 | +€114 | |
| Recurring financial income | 75 | - | €114 | +€114 | |
| Financial charges | 65/66B | €120 | €163 | +€43 | +35.7% |
| Recurring financial charges | 65 | €120 | €163 | +€43 | +35.7% |
| Profit (loss) for the period before taxes | 9903 | -€12,251 | -€8,239 | +€4,012 | +32.7% |
| Profit (loss) for the period | 9904 | -€12,251 | -€8,239 | +€4,012 | +32.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,251 | -€8,239 | +€4,012 | +32.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.