CHALAU: 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.
CHALAU
Largest movements
- Receivables within one year -€15,994
down €15,994 (-97.2%), from €16,455 to €461
of which Other amounts receivable: -€16,031
- Deferred charges and accrued income -€5,642
down €5,642 (-66.5%), from €8,484 to €2,841
- Cash -€2,660
down €2,660 (-39.6%), from €6,724 to €4,064
mainly Net result for the year (-€18,842) and Trade debts (-€8,932)
- Profit (loss) carried forward -€18,842
down €18,842 (-35.0%), from -€53,818 to -€72,660
- Trade debts -€8,932
down €8,932 (-95.3%), from €9,368 to €437
- Other debts +€4,040
up €4,040 (+8.1%), from €50,047 to €54,087
- Tax, wage and social debts -€859
down €859 (-29.7%), from €2,893 to €2,034
- Financial income -€14,907
no longer reported in 2025 (was €14,907)
of which Non-recurring financial income: -€14,815
- Gross operating margin -€4,664
down €4,664 (-48.9%), from -€9,544 to -€14,207
- Taxes -€1,830
down €1,830 (-94.5%), from €1,936 to €106
- Other operating charges +€395
up €395 (+22.6%), from €1,749 to €2,145
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 | €70,464 | €45,871 | -€24,593 | -34.9% |
| Fixed assets | 21/28 | €38,801 | €38,505 | -€296 | -0.8% |
| Tangible fixed assets | 22/27 | €686 | €390 | -€296 | -43.2% |
| Furniture and vehicles | 24 | €686 | €390 | -€296 | -43.2% |
| Financial fixed assets | 28 | €38,115 | €38,115 | = | 0.0% |
| Current assets | 29/58 | €31,663 | €7,366 | -€24,297 | -76.7% |
| Amounts receivable within one year | 40/41 | €16,455 | €461 | -€15,994 | -97.2% |
| Trade receivables | 40 | - | €37 | +€37 | |
| Other amounts receivable | 41 | €16,455 | €424 | -€16,031 | -97.4% |
| Cash at bank and in hand | 54/58 | €6,724 | €4,064 | -€2,660 | -39.6% |
| Deferred charges and accrued income | 490/1 | €8,484 | €2,841 | -€5,642 | -66.5% |
| Total equity and liabilities | 10/49 | €70,464 | €45,871 | -€24,593 | -34.9% |
| Equity | 10/15 | €8,155 | -€10,687 | -€18,842 | |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€53,818 | -€72,660 | -€18,842 | -35.0% |
| Amounts payable | 17/49 | €62,309 | €56,558 | -€5,751 | -9.2% |
| Amounts payable within one year | 42/48 | €62,309 | €56,558 | -€5,751 | -9.2% |
| Trade debts | 44 | €9,368 | €437 | -€8,932 | -95.3% |
| Suppliers | 440/4 | €9,368 | €437 | -€8,932 | -95.3% |
| Taxes, remuneration and social security | 45 | €2,893 | €2,034 | -€859 | -29.7% |
| Taxes | 450/3 | €2,893 | €2,034 | -€859 | -29.7% |
| Other amounts payable | 47/48 | €50,047 | €54,087 | +€4,040 | +8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €296 | €296 | = | 0.0% |
| Other operating charges | 640/8 | €1,749 | €2,145 | +€395 | +22.6% |
| Gross operating margin | 9900 | -€9,544 | -€14,207 | -€4,664 | -48.9% |
| Operating profit (loss) | 9901 | -€11,589 | -€16,648 | -€5,059 | -43.7% |
| Financial income | 75/76B | €14,907 | - | -€14,907 | |
| Recurring financial income | 75 | €92 | - | -€92 | |
| Non-recurring financial income | 76B | €14,815 | - | -€14,815 | |
| Financial charges | 65/66B | €2,002 | €2,088 | +€86 | +4.3% |
| Recurring financial charges | 65 | €2,002 | €2,088 | +€86 | +4.3% |
| Profit (loss) for the period before taxes | 9903 | €1,315 | -€18,736 | -€20,051 | |
| Income taxes | 67/77 | €1,936 | €106 | -€1,830 | -94.5% |
| Profit (loss) for the period | 9904 | -€621 | -€18,842 | -€18,222 | -2,936% |
| Profit (loss) for the period to be appropriated | 9905 | -€621 | -€18,842 | -€18,222 | -2,936% |
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 13 October 2026 via checked.be.