CHANCE: 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.
CHANCE
Largest movements
- Receivables within one year +€30,328
up €30,328 (+117%), from €25,840 to €56,168
of which Other amounts receivable: +€22,852
- Cash -€17,695
down €17,695 (-23.1%), from €76,546 to €58,851
mainly Net result for the year (-€44,888) and Receivables within one year (-€30,328)
- Tangible fixed assets -€14,979
down €14,979 (-27.7%), from €54,128 to €39,148
of which Other tangible fixed assets: -€8,275
- Deferred charges and accrued income -€5,698
down €5,698 (-21.1%), from €26,960 to €21,262
- Trade debts +€61,390
up €61,390 (+57.5%), from €106,807 to €168,197
- Profit (loss) carried forward -€44,888
down €44,888, from €36,286 to -€8,602
- Debts after one year -€15,482
no longer reported in 2025 (was €15,482)
- Accrued charges and deferred income -€8,716
down €8,716 (-58.1%), from €14,995 to €6,278
- Current portion of long-term debt -€3,755
down €3,755 (-19.5%), from €19,237 to €15,482
- Gross operating margin -€72,471
down €72,471 (-35.7%), from €202,795 to €130,324
- Staff costs -€41,299
down €41,299 (-22.5%), from €183,774 to €142,474
- Financial charges +€2,466
up €2,466 (+19.7%), from €12,533 to €15,000
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 | €237,616 | €229,538 | -€8,078 | -3.4% |
| Fixed assets | 21/28 | €54,128 | €39,148 | -€14,979 | -27.7% |
| Tangible fixed assets | 22/27 | €54,128 | €39,148 | -€14,979 | -27.7% |
| Plant, machinery and equipment | 23 | €20,827 | €14,768 | -€6,058 | -29.1% |
| Furniture and vehicles | 24 | €832 | €185 | -€647 | -77.8% |
| Other tangible fixed assets | 26 | €32,469 | €24,195 | -€8,275 | -25.5% |
| Current assets | 29/58 | €183,489 | €190,390 | +€6,901 | +3.8% |
| Stocks and contracts in progress | 3 | €54,143 | €54,108 | -€35 | -0.1% |
| Stocks | 30/36 | €54,143 | €54,108 | -€35 | -0.1% |
| Amounts receivable within one year | 40/41 | €25,840 | €56,168 | +€30,328 | +117% |
| Trade receivables | 40 | €84 | €7,561 | +€7,476 | +8,870% |
| Other amounts receivable | 41 | €25,756 | €48,608 | +€22,852 | +88.7% |
| Cash at bank and in hand | 54/58 | €76,546 | €58,851 | -€17,695 | -23.1% |
| Deferred charges and accrued income | 490/1 | €26,960 | €21,262 | -€5,698 | -21.1% |
| Total equity and liabilities | 10/49 | €237,616 | €229,538 | -€8,078 | -3.4% |
| Equity | 10/15 | €61,537 | €16,649 | -€44,888 | -72.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | - | -€6,200 | |
| Other | 1109/19 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €19,051 | €19,051 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €17,191 | €17,191 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,286 | -€8,602 | -€44,888 | |
| Amounts payable | 17/49 | €176,079 | €212,889 | +€36,810 | +20.9% |
| Amounts payable after more than one year | 17 | €15,482 | - | -€15,482 | |
| Financial debts | 170/4 | €15,482 | - | -€15,482 | |
| Amounts payable within one year | 42/48 | €145,603 | €206,611 | +€61,008 | +41.9% |
| Current portion of amounts payable after more than one year | 42 | €19,237 | €15,482 | -€3,755 | -19.5% |
| Trade debts | 44 | €106,807 | €168,197 | +€61,390 | +57.5% |
| Suppliers | 440/4 | €106,807 | €168,197 | +€61,390 | +57.5% |
| Taxes, remuneration and social security | 45 | €19,559 | €22,932 | +€3,373 | +17.2% |
| Taxes | 450/3 | €559 | €1,478 | +€919 | +165% |
| Remuneration and social security | 454/9 | €19,000 | €21,454 | +€2,454 | +12.9% |
| Accrued charges and deferred income | 492/3 | €14,995 | €6,278 | -€8,716 | -58.1% |
| Remuneration, social security and pensions | 62 | €183,774 | €142,474 | -€41,299 | -22.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,586 | €15,550 | -€1,037 | -6.3% |
| Other operating charges | 640/8 | €4,286 | €2,593 | -€1,693 | -39.5% |
| Gross operating margin | 9900 | €202,795 | €130,324 | -€72,471 | -35.7% |
| Operating profit (loss) | 9901 | -€1,852 | -€30,294 | -€28,442 | -1,536% |
| Financial income | 75/76B | €3,104 | €2,085 | -€1,019 | -32.8% |
| Recurring financial income | 75 | €3,104 | €2,085 | -€1,019 | -32.8% |
| Financial charges | 65/66B | €12,533 | €15,000 | +€2,466 | +19.7% |
| Recurring financial charges | 65 | €12,533 | €15,000 | +€2,466 | +19.7% |
| Profit (loss) for the period before taxes | 9903 | -€11,281 | -€43,208 | -€31,927 | -283% |
| Income taxes | 67/77 | €347 | €1,680 | +€1,333 | +384% |
| Profit (loss) for the period | 9904 | -€11,628 | -€44,888 | -€33,260 | -286% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,628 | -€44,888 | -€33,260 | -286% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.