Chaland: 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.
Chaland
Largest movements
- Cash +€186,894
up €186,894 (+161.6%), from €115,663 to €302,558
mainly Stocks and contracts (+€120,050) and Net result for the year (+€86,842)
- Stocks and contracts -€120,050
down €120,050 (-100.0%), from €120,050 to €0
- Receivables within one year -€45,455
down €45,455 (-20.1%), from €226,344 to €180,889
of which Other amounts receivable: -€45,539
- Tangible fixed assets -€17,907
down €17,907 (-5.3%), from €338,372 to €320,465
of which Furniture and vehicles: -€9,608
- Profit (loss) carried forward +€86,842
up €86,842 (+27.8%), from €312,379 to €399,220
- Other debts -€55,947
down €55,947 (-22.7%), from €246,875 to €190,928
- Debts after one year -€22,810
down €22,810 (-13.2%), from €172,824 to €150,014
- Gross operating margin +€48,744
up €48,744 (+29.6%), from €164,900 to €213,644
- Taxes +€9,770
up €9,770 (+74.7%), from €13,073 to €22,843
- Staff costs +€2,426
up €2,426 (+4.2%), from €58,289 to €60,715
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 | €804,506 | €806,910 | +€2,405 | +0.3% |
| Fixed assets | 21/28 | €338,422 | €320,515 | -€17,907 | -5.3% |
| Tangible fixed assets | 22/27 | €338,372 | €320,465 | -€17,907 | -5.3% |
| Land and buildings | 22 | €274,476 | €266,177 | -€8,299 | -3.0% |
| Furniture and vehicles | 24 | €63,897 | €54,288 | -€9,608 | -15.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €466,083 | €486,395 | +€20,312 | +4.4% |
| Stocks and contracts in progress | 3 | €120,050 | €0 | -€120,050 | -100.0% |
| Stocks | 30/36 | €120,050 | €0 | -€120,050 | -100.0% |
| Amounts receivable within one year | 40/41 | €226,344 | €180,889 | -€45,455 | -20.1% |
| Trade receivables | 40 | €34,240 | €34,324 | +€84 | +0.2% |
| Other amounts receivable | 41 | €192,104 | €146,565 | -€45,539 | -23.7% |
| Cash at bank and in hand | 54/58 | €115,663 | €302,558 | +€186,894 | +161.6% |
| Deferred charges and accrued income | 490/1 | €4,026 | €2,949 | -€1,077 | -26.8% |
| Total equity and liabilities | 10/49 | €804,506 | €806,910 | +€2,405 | +0.3% |
| Equity | 10/15 | €332,839 | €419,680 | +€86,842 | +26.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €312,379 | €399,220 | +€86,842 | +27.8% |
| Amounts payable | 17/49 | €471,667 | €387,230 | -€84,437 | -17.9% |
| Amounts payable after more than one year | 17 | €172,824 | €150,014 | -€22,810 | -13.2% |
| Financial debts | 170/4 | €172,824 | €150,014 | -€22,810 | -13.2% |
| Amounts payable within one year | 42/48 | €296,843 | €235,216 | -€61,627 | -20.8% |
| Current portion of amounts payable after more than one year | 42 | €22,407 | €22,810 | +€403 | +1.8% |
| Trade debts | 44 | €7,548 | €5,696 | -€1,852 | -24.5% |
| Suppliers | 440/4 | €7,548 | €5,696 | -€1,852 | -24.5% |
| Taxes, remuneration and social security | 45 | €20,013 | €15,782 | -€4,231 | -21.1% |
| Taxes | 450/3 | €12,573 | €8,037 | -€4,536 | -36.1% |
| Remuneration and social security | 454/9 | €7,440 | €7,745 | +€305 | +4.1% |
| Other amounts payable | 47/48 | €246,875 | €190,928 | -€55,947 | -22.7% |
| Accrued charges and deferred income | 492/3 | €2,000 | €2,000 | = | 0.0% |
| Non-recurring operating income | 76A | €0 | €29,801 | +€29,801 | |
| Remuneration, social security and pensions | 62 | €58,289 | €60,715 | +€2,426 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,305 | €25,686 | +€381 | +1.5% |
| Other operating charges | 640/8 | €1,521 | €1,149 | -€373 | -24.5% |
| Gross operating margin | 9900 | €164,900 | €213,644 | +€48,744 | +29.6% |
| Operating profit (loss) | 9901 | €79,785 | €126,094 | +€46,310 | +58.0% |
| Financial income | 75/76B | €2,594 | €3,052 | +€458 | +17.6% |
| Recurring financial income | 75 | €2,594 | €3,052 | +€458 | +17.6% |
| Financial charges | 65/66B | €18,880 | €19,462 | +€582 | +3.1% |
| Recurring financial charges | 65 | €18,880 | €19,462 | +€582 | +3.1% |
| Profit (loss) for the period before taxes | 9903 | €63,499 | €109,684 | +€46,186 | +72.7% |
| Income taxes | 67/77 | €13,073 | €22,843 | +€9,770 | +74.7% |
| Profit (loss) for the period | 9904 | €50,426 | €86,842 | +€36,416 | +72.2% |
| Profit (loss) for the period to be appropriated | 9905 | €50,426 | €86,842 | +€36,416 | +72.2% |
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.