CHAN HANDA: 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.
CHAN HANDA
Largest movements
- Receivables within one year -€1,500
down €1,500 (-100.0%), from €1,500 to €0
- Cash +€202
up €202 (+27.0%), from €749 to €951
mainly Trade debts (+€1,921) and Receivables within one year (+€1,500)
- Tax, wage and social debts -€2,455
down €2,455 (-34.1%), from €7,197 to €4,742
- Trade debts +€1,921
up €1,921 (+123.7%), from €1,553 to €3,474
- Profit (loss) carried forward -€1,474
down €1,474 (-18.1%), from -€8,128 to -€9,602
- Other debts +€710
up €710 (+559.1%), from €127 to €837
- Financial charges -€1,628
down €1,628 (-91.3%), from €1,783 to €155
- Gross operating margin +€1,261
up €1,261 (+58.3%), from -€2,164 to -€903
- Other operating charges -€96
down €96 (-18.8%), from €512 to €416
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 | €2,249 | €951 | -€1,298 | -57.7% |
| Current assets | 29/58 | €2,249 | €951 | -€1,298 | -57.7% |
| Amounts receivable within one year | 40/41 | €1,500 | €0 | -€1,500 | -100.0% |
| Other amounts receivable | 41 | €1,500 | €0 | -€1,500 | -100.0% |
| Cash at bank and in hand | 54/58 | €749 | €951 | +€202 | +27.0% |
| Total equity and liabilities | 10/49 | €2,249 | €951 | -€1,298 | -57.7% |
| Equity | 10/15 | -€6,628 | -€8,102 | -€1,474 | -22.2% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,128 | -€9,602 | -€1,474 | -18.1% |
| Amounts payable | 17/49 | €8,877 | €9,053 | +€176 | +2.0% |
| Amounts payable within one year | 42/48 | €8,877 | €9,053 | +€176 | +2.0% |
| Trade debts | 44 | €1,553 | €3,474 | +€1,921 | +123.7% |
| Suppliers | 440/4 | €1,553 | €3,474 | +€1,921 | +123.7% |
| Taxes, remuneration and social security | 45 | €7,197 | €4,742 | -€2,455 | -34.1% |
| Taxes | 450/3 | €7,197 | €4,742 | -€2,455 | -34.1% |
| Other amounts payable | 47/48 | €127 | €837 | +€710 | +559.1% |
| Other operating charges | 640/8 | €512 | €416 | -€96 | -18.8% |
| Gross operating margin | 9900 | -€2,164 | -€903 | +€1,261 | +58.3% |
| Operating profit (loss) | 9901 | -€2,676 | -€1,319 | +€1,357 | +50.7% |
| Financial charges | 65/66B | €1,783 | €155 | -€1,628 | -91.3% |
| Recurring financial charges | 65 | €1,783 | €155 | -€1,628 | -91.3% |
| Profit (loss) for the period before taxes | 9903 | -€4,459 | -€1,474 | +€2,985 | +66.9% |
| Profit (loss) for the period | 9904 | -€4,459 | -€1,474 | +€2,985 | +66.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,459 | -€1,474 | +€2,985 | +66.9% |
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.