CHANAZA: 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.
CHANAZA
Largest movements
- Cash -€7,612
down €7,612 (-75.0%), from €10,156 to €2,544
mainly Net result for the year (-€5,116) and Tax, wage and social debts (-€2,159)
- Tangible fixed assets -€1,653
down €1,653 (-50.0%), from €3,306 to €1,653
- Receivables within one year +€1,295
up €1,295 (+286%), from €453 to €1,748
of which Trade receivables: +€1,550
- Profit (loss) carried forward -€5,116
down €5,116 (-85.8%), from €5,966 to €850
- Tax, wage and social debts -€2,159
no longer reported in 2025 (was €2,159)
- Trade debts -€695
down €695 (-88.0%), from €790 to €95
- Gross operating margin -€15,793
down €15,793, from €13,859 to -€1,934
- Write-downs -€2,155
no longer reported in 2025 (was €2,155)
- Financial income +€1,906
new in 2025: €1,906
of which Financial income: +€1,906
- Taxes +€1,889
new in 2025: €1,889
- Other operating charges +€607
up €607 (+77.2%), from €786 to €1,393
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 | €13,915 | €5,945 | -€7,970 | -57.3% |
| Fixed assets | 21/28 | €3,306 | €1,653 | -€1,653 | -50.0% |
| Tangible fixed assets | 22/27 | €3,306 | €1,653 | -€1,653 | -50.0% |
| Furniture and vehicles | 24 | €3,306 | €1,653 | -€1,653 | -50.0% |
| Current assets | 29/58 | €10,609 | €4,292 | -€6,317 | -59.5% |
| Amounts receivable within one year | 40/41 | €453 | €1,748 | +€1,295 | +286% |
| Trade receivables | 40 | - | €1,550 | +€1,550 | |
| Other amounts receivable | 41 | €453 | €198 | -€255 | -56.3% |
| Cash at bank and in hand | 54/58 | €10,156 | €2,544 | -€7,612 | -75.0% |
| Total equity and liabilities | 10/49 | €13,915 | €5,945 | -€7,970 | -57.3% |
| Equity | 10/15 | €10,966 | €5,850 | -€5,116 | -46.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,966 | €850 | -€5,116 | -85.8% |
| Amounts payable | 17/49 | €2,949 | €95 | -€2,854 | -96.8% |
| Amounts payable within one year | 42/48 | €2,949 | €95 | -€2,854 | -96.8% |
| Trade debts | 44 | €790 | €95 | -€695 | -88.0% |
| Suppliers | 440/4 | €790 | €95 | -€695 | -88.0% |
| Taxes, remuneration and social security | 45 | €2,159 | - | -€2,159 | |
| Taxes | 450/3 | €2,159 | - | -€2,159 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,653 | €1,653 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,155 | - | -€2,155 | |
| Other operating charges | 640/8 | €786 | €1,393 | +€607 | +77.2% |
| Non-recurring operating charges | 66A | €8,404 | - | -€8,404 | |
| Gross operating margin | 9900 | €13,859 | -€1,934 | -€15,793 | |
| Operating profit (loss) | 9901 | €861 | -€4,980 | -€5,841 | |
| Financial income | 75/76B | - | €1,906 | +€1,906 | |
| Recurring financial income | 75 | - | €1,906 | +€1,906 | |
| Non-recurring financial income | 76B | - | €1,906 | +€1,906 | |
| Financial charges | 65/66B | €122 | €153 | +€31 | +25.4% |
| Recurring financial charges | 65 | €122 | €153 | +€31 | +25.4% |
| Profit (loss) for the period before taxes | 9903 | €739 | -€3,227 | -€3,966 | |
| Income taxes | 67/77 | - | €1,889 | +€1,889 | |
| Profit (loss) for the period | 9904 | €739 | -€5,116 | -€5,855 | |
| Profit (loss) for the period to be appropriated | 9905 | €739 | -€5,116 | -€5,855 |
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 21 October 2026 via checked.be.