CHALAN: 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.
CHALAN
Largest movements
- Tangible fixed assets -€34,080
down €34,080 (-72.0%), from €47,353 to €13,273
of which Other tangible fixed assets: -€31,939
- Receivables within one year -€9,839
down €9,839 (-19.5%), from €50,566 to €40,728
of which Other amounts receivable: -€7,465
- Profit (loss) carried forward -€24,399
down €24,399 (-66.1%), from €36,937 to €12,539
- Current portion of long-term debt -€8,858
down €8,858 (-58.0%), from €15,268 to €6,410
- Debts after one year -€6,410
down €6,410 (-100%), from €6,410 to €0
- Trade debts -€5,092
down €5,092 (-48.6%), from €10,485 to €5,394
- Tax, wage and social debts +€1,238
up €1,238 (+18.1%), from €6,848 to €8,086
of which Taxes: +€5,411
- Financial charges +€34,048
up €34,048 (+816%), from €4,171 to €38,219
of which Non-recurring financial charges: +€31,917
- Depreciation -€6,832
down €6,832 (-56.0%), from €12,199 to €5,367
- Financial income -€6,804
down €6,804 (-99.1%), from €6,867 to €63
of which Non-recurring financial income: -€6,750
- Gross operating margin -€3,278
down €3,278 (-4.6%), from €71,100 to €67,822
- Taxes -€1,126
down €1,126 (-89.7%), from €1,255 to €129
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.
Derived cash bridge
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 | €109,007 | €65,569 | -€43,437 | -39.8% |
| Fixed assets | 21/28 | €47,353 | €13,273 | -€34,080 | -72.0% |
| Tangible fixed assets | 22/27 | €47,353 | €13,273 | -€34,080 | -72.0% |
| Plant, machinery and equipment | 23 | €10,181 | €8,039 | -€2,141 | -21.0% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €37,172 | €5,233 | -€31,939 | -85.9% |
| Current assets | 29/58 | €61,654 | €52,296 | -€9,357 | -15.2% |
| Stocks and contracts in progress | 3 | €5,000 | €5,000 | = | 0.0% |
| Stocks | 30/36 | €5,000 | €5,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €50,566 | €40,728 | -€9,839 | -19.5% |
| Trade receivables | 40 | €2,787 | €413 | -€2,374 | -85.2% |
| Other amounts receivable | 41 | €47,780 | €40,315 | -€7,465 | -15.6% |
| Cash at bank and in hand | 54/58 | €5,303 | €6,034 | +€731 | +13.8% |
| Deferred charges and accrued income | 490/1 | €784 | €535 | -€249 | -31.8% |
| Total equity and liabilities | 10/49 | €109,007 | €65,569 | -€43,437 | -39.8% |
| Equity | 10/15 | €43,137 | €18,739 | -€24,399 | -56.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,937 | €12,539 | -€24,399 | -66.1% |
| Amounts payable | 17/49 | €65,869 | €46,830 | -€19,039 | -28.9% |
| Amounts payable after more than one year | 17 | €6,410 | €0 | -€6,410 | -100% |
| Financial debts | 170/4 | €6,410 | €0 | -€6,410 | -100% |
| Amounts payable within one year | 42/48 | €57,602 | €45,536 | -€12,067 | -20.9% |
| Current portion of amounts payable after more than one year | 42 | €15,268 | €6,410 | -€8,858 | -58.0% |
| Financial debts | 43 | €25,000 | €25,646 | +€646 | +2.6% |
| Credit institutions | 430/8 | €25,000 | €25,646 | +€646 | +2.6% |
| Trade debts | 44 | €10,485 | €5,394 | -€5,092 | -48.6% |
| Suppliers | 440/4 | €10,485 | €5,394 | -€5,092 | -48.6% |
| Taxes, remuneration and social security | 45 | €6,848 | €8,086 | +€1,238 | +18.1% |
| Taxes | 450/3 | €327 | €5,738 | +€5,411 | +1,655% |
| Remuneration and social security | 454/9 | €6,521 | €2,348 | -€4,173 | -64.0% |
| Accrued charges and deferred income | 492/3 | €1,857 | €1,295 | -€562 | -30.3% |
| Remuneration, social security and pensions | 62 | €47,738 | €47,145 | -€594 | -1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,199 | €5,367 | -€6,832 | -56.0% |
| Other operating charges | 640/8 | €1,788 | €1,422 | -€365 | -20.4% |
| Non-recurring operating charges | 66A | €10,138 | €0 | -€10,138 | -100% |
| Gross operating margin | 9900 | €71,100 | €67,822 | -€3,278 | -4.6% |
| Operating profit (loss) | 9901 | -€763 | €13,887 | +€14,650 | |
| Financial income | 75/76B | €6,867 | €63 | -€6,804 | -99.1% |
| Recurring financial income | 75 | €117 | €63 | -€54 | -46.2% |
| Non-recurring financial income | 76B | €6,750 | €0 | -€6,750 | -100% |
| Financial charges | 65/66B | €4,171 | €38,219 | +€34,048 | +816% |
| Recurring financial charges | 65 | €4,171 | €6,303 | +€2,131 | +51.1% |
| Non-recurring financial charges | 66B | - | €31,917 | +€31,917 | |
| Profit (loss) for the period before taxes | 9903 | €1,933 | -€24,269 | -€26,202 | |
| Income taxes | 67/77 | €1,255 | €129 | -€1,126 | -89.7% |
| Profit (loss) for the period | 9904 | €677 | -€24,399 | -€25,076 | |
| Profit (loss) for the period to be appropriated | 9905 | €677 | -€24,399 | -€25,076 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.