CHANASE BERRABANE: 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.
CHANASE BERRABANE
Largest movements
- Tangible fixed assets -€9,653
down €9,653 (-24.9%), from €38,690 to €29,037
- Cash -€8,588
down €8,588 (-47.0%), from €18,285 to €9,697
mainly Other debts (-€11,641) and Debts after one year (-€6,234)
- Receivables within one year +€5,554
up €5,554 (+178.3%), from €3,115 to €8,669
of which Trade receivables: +€4,797
- Intangible fixed assets -€4,000
down €4,000 (-11.3%), from €35,551 to €31,551
- Other debts -€11,641
down €11,641 (-33.9%), from €34,365 to €22,724
- Debts after one year -€6,234
down €6,234 (-16.8%), from €37,132 to €30,897
- Tax, wage and social debts +€1,200
new in 2025: €1,200
of which Remuneration and social security: +€975
- Gross operating margin -€2,665
down €2,665 (-12.3%), from €21,671 to €19,005
- Other operating charges -€2,017
down €2,017 (-52.7%), from €3,828 to €1,811
- Taxes +€493
up €493 (+70.4%), from €700 to €1,193
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 | €95,938 | €79,344 | -€16,593 | -17.3% |
| Fixed assets | 21/28 | €74,241 | €60,588 | -€13,653 | -18.4% |
| Intangible fixed assets | 21 | €35,551 | €31,551 | -€4,000 | -11.3% |
| Tangible fixed assets | 22/27 | €38,690 | €29,037 | -€9,653 | -24.9% |
| Furniture and vehicles | 24 | €38,690 | €29,037 | -€9,653 | -24.9% |
| Current assets | 29/58 | €21,697 | €18,756 | -€2,941 | -13.6% |
| Amounts receivable within one year | 40/41 | €3,115 | €8,669 | +€5,554 | +178.3% |
| Trade receivables | 40 | €1,315 | €6,112 | +€4,797 | +364.7% |
| Other amounts receivable | 41 | €1,800 | €2,557 | +€757 | +42.1% |
| Cash at bank and in hand | 54/58 | €18,285 | €9,697 | -€8,588 | -47.0% |
| Deferred charges and accrued income | 490/1 | €297 | €390 | +€94 | +31.6% |
| Total equity and liabilities | 10/49 | €95,938 | €79,344 | -€16,593 | -17.3% |
| Equity | 10/15 | €17,691 | €17,921 | +€230 | +1.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €12,691 | €12,691 | = | 0.0% |
| Distributable reserves | 133 | €12,691 | €12,691 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €230 | +€230 | |
| Amounts payable | 17/49 | €78,246 | €61,423 | -€16,823 | -21.5% |
| Amounts payable after more than one year | 17 | €37,132 | €30,897 | -€6,234 | -16.8% |
| Financial debts | 170/4 | €37,132 | €30,897 | -€6,234 | -16.8% |
| Amounts payable within one year | 42/48 | €40,765 | €30,526 | -€10,239 | -25.1% |
| Current portion of amounts payable after more than one year | 42 | €5,938 | €6,234 | +€296 | +5.0% |
| Trade debts | 44 | €462 | €368 | -€94 | -20.4% |
| Suppliers | 440/4 | €462 | €368 | -€94 | -20.4% |
| Taxes, remuneration and social security | 45 | - | €1,200 | +€1,200 | |
| Taxes | 450/3 | - | €225 | +€225 | |
| Remuneration and social security | 454/9 | - | €975 | +€975 | |
| Other amounts payable | 47/48 | €34,365 | €22,724 | -€11,641 | -33.9% |
| Accrued charges and deferred income | 492/3 | €350 | - | -€350 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,574 | €13,653 | +€79 | +0.6% |
| Other operating charges | 640/8 | €3,828 | €1,811 | -€2,017 | -52.7% |
| Gross operating margin | 9900 | €21,671 | €19,005 | -€2,665 | -12.3% |
| Operating profit (loss) | 9901 | €4,269 | €3,542 | -€727 | -17.0% |
| Financial income | 75/76B | €0 | €2 | +€2 | +4800.0% |
| Recurring financial income | 75 | €0 | €2 | +€2 | +4800.0% |
| Financial charges | 65/66B | €2,196 | €2,122 | -€74 | -3.4% |
| Recurring financial charges | 65 | €2,196 | €2,122 | -€74 | -3.4% |
| Profit (loss) for the period before taxes | 9903 | €2,074 | €1,422 | -€651 | -31.4% |
| Income taxes | 67/77 | €700 | €1,193 | +€493 | +70.4% |
| Profit (loss) for the period | 9904 | €1,373 | €230 | -€1,144 | -83.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,373 | €230 | -€1,144 | -83.3% |
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 7 October 2026 via checked.be.