CHANAB: 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.
CHANAB
Largest movements
- Cash -€8,944
down €8,944 (-85.4%), from €10,473 to €1,528
mainly Net result for the year (-€35,714) and Trade debts (-€5,132)
- Stocks and contracts -€7,995
down €7,995 (-20.1%), from €39,868 to €31,872
- Deferred charges and accrued income -€967
down €967 (-54.0%), from €1,791 to €824
- Profit (loss) carried forward -€35,714
down €35,714 (-73.0%), from -€48,938 to -€84,652
- Debts after one year +€17,929
up €17,929 (+27.4%), from €65,403 to €83,331
- Short-term financial debts +€5,612
up €5,612 (+60.7%), from €9,238 to €14,850
- Trade debts -€5,132
down €5,132 (-76.7%), from €6,691 to €1,559
- Tax, wage and social debts -€692
down €692 (-11.3%), from €6,139 to €5,446
of which Taxes: -€700
- Gross operating margin -€22,829
down €22,829 (-376.8%), from -€6,059 to -€28,888
- Financial charges +€658
up €658 (+20.5%), from €3,207 to €3,865
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 | €52,793 | €34,794 | -€17,999 | -34.1% |
| Fixed assets | 21/28 | €570 | €570 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €570 | €570 | = | 0.0% |
| Current assets | 29/58 | €52,223 | €34,224 | -€17,999 | -34.5% |
| Stocks and contracts in progress | 3 | €39,868 | €31,872 | -€7,995 | -20.1% |
| Stocks | 30/36 | €39,868 | €31,872 | -€7,995 | -20.1% |
| Amounts receivable within one year | 40/41 | €92 | - | -€92 | |
| Other amounts receivable | 41 | €92 | - | -€92 | |
| Cash at bank and in hand | 54/58 | €10,473 | €1,528 | -€8,944 | -85.4% |
| Deferred charges and accrued income | 490/1 | €1,791 | €824 | -€967 | -54.0% |
| Total equity and liabilities | 10/49 | €52,793 | €34,794 | -€17,999 | -34.1% |
| Equity | 10/15 | -€34,678 | -€70,392 | -€35,714 | -103.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Outside capital | 11 | €12,400 | - | -€12,400 | |
| Share premium | 1100/10 | €12,400 | - | -€12,400 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,938 | -€84,652 | -€35,714 | -73.0% |
| Amounts payable | 17/49 | €87,471 | €105,186 | +€17,715 | +20.3% |
| Amounts payable after more than one year | 17 | €65,403 | €83,331 | +€17,929 | +27.4% |
| Financial debts | 170/4 | €65,403 | €83,331 | +€17,929 | +27.4% |
| Amounts payable within one year | 42/48 | €22,068 | €21,855 | -€213 | -1.0% |
| Financial debts | 43 | €9,238 | €14,850 | +€5,612 | +60.7% |
| Credit institutions | 430/8 | €9,238 | €14,850 | +€5,612 | +60.7% |
| Trade debts | 44 | €6,691 | €1,559 | -€5,132 | -76.7% |
| Suppliers | 440/4 | €6,691 | €1,559 | -€5,132 | -76.7% |
| Taxes, remuneration and social security | 45 | €6,139 | €5,446 | -€692 | -11.3% |
| Taxes | 450/3 | €1,399 | €699 | -€700 | -50.0% |
| Remuneration and social security | 454/9 | €4,739 | €4,747 | +€7 | +0.2% |
| Other operating charges | 640/8 | €2,751 | €2,961 | +€209 | +7.6% |
| Gross operating margin | 9900 | -€6,059 | -€28,888 | -€22,829 | -376.8% |
| Operating profit (loss) | 9901 | -€8,811 | -€31,849 | -€23,038 | -261.5% |
| Financial charges | 65/66B | €3,207 | €3,865 | +€658 | +20.5% |
| Recurring financial charges | 65 | €3,207 | €3,865 | +€658 | +20.5% |
| Profit (loss) for the period before taxes | 9903 | -€12,018 | -€35,714 | -€23,696 | -197.2% |
| Profit (loss) for the period | 9904 | -€12,018 | -€35,714 | -€23,696 | -197.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,018 | -€35,714 | -€23,696 | -197.2% |
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 29 September 2026 via checked.be.