CHALOUSA: 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.
CHALOUSA
Largest movements
- Receivables within one year +€10,247
up €10,247 (+310.9%), from €3,296 to €13,543
of which Trade receivables: +€10,250
- Stocks and contracts -€8,451
down €8,451 (-45.7%), from €18,504 to €10,053
- Cash -€2,647
down €2,647 (-81.0%), from €3,266 to €619
mainly Trade debts (-€23,194) and Receivables within one year (-€10,247)
- Deferred charges and accrued income +€506
new in 2025: €506
- Trade debts -€23,194
down €23,194 (-62.0%), from €37,437 to €14,243
- Other debts +€21,902
up €21,902 (+532.0%), from €4,117 to €26,020
- Tax, wage and social debts +€14,665
up €14,665 (+381.3%), from €3,846 to €18,511
of which Remuneration and social security: +€13,000
- Debts after one year -€10,000
down €10,000 (-66.7%), from €15,000 to €5,000
- Profit (loss) carried forward -€3,718
down €3,718 (-10.0%), from -€37,335 to -€41,053
- Gross operating margin +€11,139
up €11,139, from -€11,001 to €138
- Financial charges +€331
up €331 (+35.8%), from €926 to €1,257
- Financial income +€286
up €286 (+145.4%), from €197 to €482
- Taxes +€219
up €219 (+54.5%), from €401 to €620
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 | €25,066 | €24,721 | -€345 | -1.4% |
| Current assets | 29/58 | €25,066 | €24,721 | -€345 | -1.4% |
| Stocks and contracts in progress | 3 | €18,504 | €10,053 | -€8,451 | -45.7% |
| Stocks | 30/36 | €18,504 | €10,053 | -€8,451 | -45.7% |
| Amounts receivable within one year | 40/41 | €3,296 | €13,543 | +€10,247 | +310.9% |
| Trade receivables | 40 | €3,293 | €13,543 | +€10,250 | +311.3% |
| Other amounts receivable | 41 | €3 | - | -€3 | |
| Cash at bank and in hand | 54/58 | €3,266 | €619 | -€2,647 | -81.0% |
| Deferred charges and accrued income | 490/1 | - | €506 | +€506 | |
| Total equity and liabilities | 10/49 | €25,066 | €24,721 | -€345 | -1.4% |
| Equity | 10/15 | -€35,335 | -€39,053 | -€3,718 | -10.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,335 | -€41,053 | -€3,718 | -10.0% |
| Amounts payable | 17/49 | €60,401 | €63,774 | +€3,374 | +5.6% |
| Amounts payable after more than one year | 17 | €15,000 | €5,000 | -€10,000 | -66.7% |
| Financial debts | 170/4 | €15,000 | €5,000 | -€10,000 | -66.7% |
| Amounts payable within one year | 42/48 | €45,401 | €58,774 | +€13,374 | +29.5% |
| Trade debts | 44 | €37,437 | €14,243 | -€23,194 | -62.0% |
| Suppliers | 440/4 | €37,437 | €14,243 | -€23,194 | -62.0% |
| Taxes, remuneration and social security | 45 | €3,846 | €18,511 | +€14,665 | +381.3% |
| Taxes | 450/3 | €3,846 | €5,511 | +€1,665 | +43.3% |
| Remuneration and social security | 454/9 | - | €13,000 | +€13,000 | |
| Other amounts payable | 47/48 | €4,117 | €26,020 | +€21,902 | +532.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21 | - | -€21 | |
| Other operating charges | 640/8 | €2,471 | €2,462 | -€8 | -0.3% |
| Gross operating margin | 9900 | -€11,001 | €138 | +€11,139 | |
| Operating profit (loss) | 9901 | -€13,492 | -€2,324 | +€11,169 | +82.8% |
| Financial income | 75/76B | €197 | €482 | +€286 | +145.4% |
| Recurring financial income | 75 | €197 | €482 | +€286 | +145.4% |
| Financial charges | 65/66B | €926 | €1,257 | +€331 | +35.8% |
| Recurring financial charges | 65 | €926 | €1,257 | +€331 | +35.8% |
| Profit (loss) for the period before taxes | 9903 | -€14,222 | -€3,099 | +€11,123 | +78.2% |
| Income taxes | 67/77 | €401 | €620 | +€219 | +54.5% |
| Profit (loss) for the period | 9904 | -€14,623 | -€3,718 | +€10,905 | +74.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,623 | -€3,718 | +€10,905 | +74.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.