CHANDI'S: 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.
CHANDI'S
Largest movements
- Cash -€2,362
down €2,362 (-17.0%), from €13,933 to €11,570
mainly Net result for the year (-€2,608) and Receivables within one year (-€1,743)
- Receivables within one year +€1,743
up €1,743 (+5.8%), from €30,250 to €31,993
of which Other amounts receivable: +€1,654
- Profit (loss) carried forward -€2,608
down €2,608 (-10.4%), from -€24,998 to -€27,605
- Trade debts +€1,797
up €1,797 (+128.2%), from €1,402 to €3,199
- Depreciation -€3,441
no longer reported in 2024 (was €3,441)
- Taxes +€2,220
up €2,220 (+71.6%), from €3,100 to €5,320
- Other operating charges +€1,767
up €1,767 (+348.3%), from €507 to €2,275
- Financial charges +€1,148
up €1,148 (+356.1%), from €322 to €1,470
- Financial income +€674
up €674 (+1752.7%), from €38 to €712
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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €53,802 | €53,483 | -€319 | -0.6% |
| Fixed assets | 21/28 | €349 | €649 | +€300 | +86.1% |
| Tangible fixed assets | 22/27 | €0 | €0 | = | 0.0% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | 0.0% |
| Furniture and vehicles | 24 | €0 | €0 | = | 0.0% |
| Financial fixed assets | 28 | €349 | €649 | +€300 | +86.1% |
| Current assets | 29/58 | €53,453 | €52,834 | -€619 | -1.2% |
| Amounts receivable after more than one year | 29 | €9,271 | €9,271 | = | 0.0% |
| Other amounts receivable | 291 | €9,271 | €9,271 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €30,250 | €31,993 | +€1,743 | +5.8% |
| Trade receivables | 40 | €14,045 | €14,134 | +€89 | +0.6% |
| Other amounts receivable | 41 | €16,205 | €17,859 | +€1,654 | +10.2% |
| Cash at bank and in hand | 54/58 | €13,933 | €11,570 | -€2,362 | -17.0% |
| Total equity and liabilities | 10/49 | €53,802 | €53,483 | -€319 | -0.6% |
| Equity | 10/15 | -€2,998 | -€5,605 | -€2,608 | -87.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €20,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Legal reserve | 130 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,998 | -€27,605 | -€2,608 | -10.4% |
| Amounts payable | 17/49 | €56,800 | €59,088 | +€2,288 | +4.0% |
| Amounts payable after more than one year | 17 | €34,461 | €34,461 | = | 0.0% |
| Financial debts | 170/4 | €34,461 | €34,461 | = | 0.0% |
| Amounts payable within one year | 42/48 | €22,339 | €24,627 | +€2,288 | +10.2% |
| Trade debts | 44 | €1,402 | €3,199 | +€1,797 | +128.2% |
| Suppliers | 440/4 | €1,402 | €3,199 | +€1,797 | +128.2% |
| Advances received on contracts in progress | 46 | €2,725 | €2,725 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €612 | €1,103 | +€491 | +80.2% |
| Taxes | 450/3 | €523 | €1,013 | +€491 | +93.9% |
| Remuneration and social security | 454/9 | €89 | €89 | = | 0.0% |
| Other amounts payable | 47/48 | €17,600 | €17,600 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €106 | - | -€106 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,441 | - | -€3,441 | |
| Other operating charges | 640/8 | €507 | €2,275 | +€1,767 | +348.3% |
| Gross operating margin | 9900 | €5,323 | €5,745 | +€422 | +7.9% |
| Operating profit (loss) | 9901 | €1,268 | €3,470 | +€2,202 | +173.6% |
| Financial income | 75/76B | €38 | €712 | +€674 | +1752.7% |
| Recurring financial income | 75 | €38 | €712 | +€674 | +1752.7% |
| Financial charges | 65/66B | €322 | €1,470 | +€1,148 | +356.1% |
| Recurring financial charges | 65 | €322 | €1,470 | +€1,148 | +356.1% |
| Profit (loss) for the period before taxes | 9903 | €985 | €2,713 | +€1,728 | +175.5% |
| Income taxes | 67/77 | €3,100 | €5,320 | +€2,220 | +71.6% |
| Profit (loss) for the period | 9904 | -€2,116 | -€2,608 | -€492 | -23.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,116 | -€2,608 | -€492 | -23.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.