CHANDERNAGOR: 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.
CHANDERNAGOR
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts +€1.3m
up €1.3m (+77.5%), from €1.7m to €3.0m
- Short-term financial debts -€1.3m
no longer reported in 2024 (was €1.3m)
- Profit (loss) carried forward -€46,387
down €46,387 (-6.4%), from -€730,290 to -€776,677
- Trade debts +€34,365
up €34,365 (+483%), from €7,117 to €41,482
- Other operating charges +€30,342
new in 2024: €30,342
- Financial charges -€28,232
down €28,232 (-69.1%), from €40,873 to €12,641
- Gross operating margin -€2,631
down €2,631 (-381%), from -€690 to -€3,321
From the 2023 result to the 2024 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,262,961 | €2,263,580 | +€619 | 0.0% |
| Current assets | 29/58 | €2,262,961 | €2,263,580 | +€619 | 0.0% |
| Stocks and contracts in progress | 3 | €2,226,660 | €2,226,660 | = | 0.0% |
| Stocks | 30/36 | €2,226,660 | €2,226,660 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €36,301 | €36,920 | +€619 | +1.7% |
| Other amounts receivable | 41 | €36,301 | €36,920 | +€619 | +1.7% |
| Total equity and liabilities | 10/49 | €2,262,961 | €2,263,580 | +€619 | 0.0% |
| Equity | 10/15 | -€724,090 | -€770,477 | -€46,387 | -6.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€730,290 | -€776,677 | -€46,387 | -6.4% |
| Amounts payable | 17/49 | €2,987,051 | €3,034,057 | +€47,006 | +1.6% |
| Amounts payable within one year | 42/48 | €2,987,051 | €3,034,057 | +€47,006 | +1.6% |
| Financial debts | 43 | €1,293,866 | - | -€1.3m | |
| Credit institutions | 430/8 | €1,293,866 | - | -€1.3m | |
| Trade debts | 44 | €7,117 | €41,482 | +€34,365 | +483% |
| Suppliers | 440/4 | €7,117 | €41,482 | +€34,365 | +483% |
| Other amounts payable | 47/48 | €1,686,068 | €2,992,575 | +€1.3m | +77.5% |
| Other operating charges | 640/8 | - | €30,342 | +€30,342 | |
| Non-recurring operating charges | 66A | - | €83 | +€83 | |
| Gross operating margin | 9900 | -€690 | -€3,321 | -€2,631 | -381% |
| Operating profit (loss) | 9901 | -€690 | -€33,746 | -€33,056 | -4,791% |
| Financial charges | 65/66B | €40,873 | €12,641 | -€28,232 | -69.1% |
| Recurring financial charges | 65 | €40,873 | €12,641 | -€28,232 | -69.1% |
| Profit (loss) for the period before taxes | 9903 | -€41,563 | -€46,387 | -€4,824 | -11.6% |
| Profit (loss) for the period | 9904 | -€41,563 | -€46,387 | -€4,824 | -11.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€41,563 | -€46,387 | -€4,824 | -11.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.