CHALAIN: 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.
CHALAIN
Largest movements
- Stocks and contracts +€178,401
up €178,401 (+469.5%), from €38,000 to €216,401
- Receivables within one year -€175,215
down €175,215 (-58.6%), from €298,801 to €123,586
- Cash -€8,488
down €8,488 (-98.6%), from €8,610 to €122
mainly Stocks and contracts (-€178,401) and Net result for the year (-€10,685)
- Reserves -€10,685
down €10,685 (-11.8%), from €90,852 to €80,167
of which Distributable reserves: -€10,685
- Trade debts +€4,695
up €4,695 (+87.1%), from €5,393 to €10,088
- Write-downs +€5,994
no longer reported in 2024 (was -€5,994)
- Financial income -€296
down €296 (-33.7%), from €880 to €584
- Gross operating margin +€177
up €177 (+1.7%), from -€10,112 to -€9,936
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €346,291 | €340,301 | -€5,990 | -1.7% |
| Current assets | 29/58 | €346,291 | €340,301 | -€5,990 | -1.7% |
| Stocks and contracts in progress | 3 | €38,000 | €216,401 | +€178,401 | +469.5% |
| Stocks | 30/36 | €38,000 | €216,401 | +€178,401 | +469.5% |
| Amounts receivable within one year | 40/41 | €298,801 | €123,586 | -€175,215 | -58.6% |
| Other amounts receivable | 41 | €298,801 | €123,586 | -€175,215 | -58.6% |
| Cash at bank and in hand | 54/58 | €8,610 | €122 | -€8,488 | -98.6% |
| Deferred charges and accrued income | 490/1 | €880 | €192 | -€688 | -78.2% |
| Total equity and liabilities | 10/49 | €346,291 | €340,301 | -€5,990 | -1.7% |
| Equity | 10/15 | €340,852 | €330,167 | -€10,685 | -3.1% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Capital | 10 | €250,000 | €250,000 | = | 0.0% |
| Issued capital | 100 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | €90,852 | €80,167 | -€10,685 | -11.8% |
| Non-distributable reserves | 130/1 | €5,049 | €5,049 | = | 0.0% |
| Legal reserve | 130 | €5,049 | €5,049 | = | 0.0% |
| Distributable reserves | 133 | €85,803 | €75,118 | -€10,685 | -12.5% |
| Amounts payable | 17/49 | €5,439 | €10,134 | +€4,695 | +86.3% |
| Amounts payable within one year | 42/48 | €5,393 | €10,088 | +€4,695 | +87.1% |
| Trade debts | 44 | €5,393 | €10,088 | +€4,695 | +87.1% |
| Suppliers | 440/4 | €5,393 | €10,088 | +€4,695 | +87.1% |
| Accrued charges and deferred income | 492/3 | €46 | €46 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€5,994 | - | +€5,994 | |
| Other operating charges | 640/8 | €653 | €665 | +€12 | +1.9% |
| Gross operating margin | 9900 | -€10,112 | -€9,936 | +€177 | +1.7% |
| Operating profit (loss) | 9901 | -€4,772 | -€10,601 | -€5,830 | -122.2% |
| Financial income | 75/76B | €880 | €584 | -€296 | -33.7% |
| Recurring financial income | 75 | €880 | €584 | -€296 | -33.7% |
| Financial charges | 65/66B | €677 | €667 | -€10 | -1.5% |
| Recurring financial charges | 65 | €677 | €667 | -€10 | -1.5% |
| Profit (loss) for the period before taxes | 9903 | -€4,569 | -€10,685 | -€6,116 | -133.9% |
| Profit (loss) for the period | 9904 | -€4,569 | -€10,685 | -€6,116 | -133.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,569 | -€10,685 | -€6,116 | -133.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.