CHANCE MANAGEMENT: 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 MANAGEMENT
Largest movements
- Receivables within one year +€19,526
up €19,526 (+39.3%), from €49,656 to €69,183
of which Other amounts receivable: +€18,601
- Cash +€8,701
up €8,701 (+50.6%), from €17,191 to €25,892
mainly Debts after one year (+€21,872) and Net result for the year (+€7,543)
- Deferred charges and accrued income -€5,032
down €5,032 (-56.1%), from €8,973 to €3,940
- Debts after one year +€21,872
new in 2025: €21,872
- Profit (loss) carried forward +€7,543
up €7,543 (+42.0%), from €17,954 to €25,496
- Tax, wage and social debts -€4,978
down €4,978 (-33.6%), from €14,833 to €9,855
- Current portion of long-term debt +€2,057
new in 2025: €2,057
- Other debts -€2,000
no longer reported in 2025 (was €2,000)
- Gross operating margin -€21,330
down €21,330 (-65.0%), from €32,838 to €11,508
- Taxes -€4,117
down €4,117 (-43.2%), from €9,539 to €5,422
- Financial charges -€3,857
down €3,857 (-84.9%), from €4,545 to €687
- Financial income +€1,143
up €1,143 (+57.2%), from €2,000 to €3,143
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 | €77,075 | €99,952 | +€22,877 | +29.7% |
| Fixed assets | 21/28 | €1,254 | €937 | -€317 | -25.3% |
| Tangible fixed assets | 22/27 | €1,254 | €937 | -€317 | -25.3% |
| Furniture and vehicles | 24 | €1,254 | €937 | -€317 | -25.3% |
| Current assets | 29/58 | €75,820 | €99,015 | +€23,195 | +30.6% |
| Amounts receivable within one year | 40/41 | €49,656 | €69,183 | +€19,526 | +39.3% |
| Trade receivables | 40 | €9,075 | €10,000 | +€925 | +10.2% |
| Other amounts receivable | 41 | €40,581 | €59,183 | +€18,601 | +45.8% |
| Cash at bank and in hand | 54/58 | €17,191 | €25,892 | +€8,701 | +50.6% |
| Deferred charges and accrued income | 490/1 | €8,973 | €3,940 | -€5,032 | -56.1% |
| Total equity and liabilities | 10/49 | €77,075 | €99,952 | +€22,877 | +29.7% |
| Equity | 10/15 | €53,754 | €61,296 | +€7,543 | +14.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €34,800 | €34,800 | = | 0.0% |
| Distributable reserves | 133 | €34,800 | €34,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,954 | €25,496 | +€7,543 | +42.0% |
| Amounts payable | 17/49 | €23,321 | €38,656 | +€15,334 | +65.8% |
| Amounts payable after more than one year | 17 | - | €21,872 | +€21,872 | |
| Financial debts | 170/4 | - | €21,872 | +€21,872 | |
| Amounts payable within one year | 42/48 | €23,321 | €16,784 | -€6,537 | -28.0% |
| Current portion of amounts payable after more than one year | 42 | - | €2,057 | +€2,057 | |
| Trade debts | 44 | €6,488 | €4,872 | -€1,616 | -24.9% |
| Suppliers | 440/4 | €6,488 | €4,872 | -€1,616 | -24.9% |
| Taxes, remuneration and social security | 45 | €14,833 | €9,855 | -€4,978 | -33.6% |
| Taxes | 450/3 | €14,833 | €9,855 | -€4,978 | -33.6% |
| Other amounts payable | 47/48 | €2,000 | - | -€2,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16 | €317 | +€302 | +1,933% |
| Other operating charges | 640/8 | €786 | €682 | -€103 | -13.2% |
| Gross operating margin | 9900 | €32,838 | €11,508 | -€21,330 | -65.0% |
| Operating profit (loss) | 9901 | €32,037 | €10,509 | -€21,528 | -67.2% |
| Financial income | 75/76B | €2,000 | €3,143 | +€1,143 | +57.2% |
| Recurring financial income | 75 | €2,000 | €3,143 | +€1,143 | +57.2% |
| Financial charges | 65/66B | €4,545 | €687 | -€3,857 | -84.9% |
| Recurring financial charges | 65 | €4,545 | €687 | -€3,857 | -84.9% |
| Profit (loss) for the period before taxes | 9903 | €29,492 | €12,965 | -€16,527 | -56.0% |
| Income taxes | 67/77 | €9,539 | €5,422 | -€4,117 | -43.2% |
| Profit (loss) for the period | 9904 | €19,954 | €7,543 | -€12,411 | -62.2% |
| Profit (loss) for the period to be appropriated | 9905 | €19,954 | €7,543 | -€12,411 | -62.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.