CHANDRA: 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.
CHANDRA
Largest movements
- Cash +€395,877
up €395,877 (+3256.3%), from €12,157 to €408,034
mainly Net result for the year (+€267,475) and Investment in fixed assets (net) (+€162,270)
- Tangible fixed assets -€193,093
down €193,093 (-18.3%), from €1.1m to €861,433
- Reserves +€148,899
up €148,899 (+2995.8%), from €4,970 to €153,869
- Debts within one year -€122,304
down €122,304 (-18.2%), from €672,207 to €549,903
- Profit (loss) carried forward +€118,576
up €118,576 (+49.1%), from -€241,302 to -€122,725
- Provisions +€76,671
new in 2012: €76,671
- Debts after one year -€18,755
down €18,755 (-4.3%), from €432,494 to €413,739
- Depreciation -€98,990
down €98,990 (-76.3%), from €129,815 to €30,824
- Gross operating margin +€9,875
up €9,875 (+14.3%), from €68,974 to €78,849
From the 2011 result to the 2012 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 2011 and 2012 balance sheets and the 2012 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2011 | 2012 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,066,684 | €1,269,771 | +€203,087 | +19.0% |
| Fixed assets | 21/28 | €1,054,527 | €861,433 | -€193,094 | -18.3% |
| Tangible fixed assets | 22/27 | €1,054,526 | €861,433 | -€193,093 | -18.3% |
| Financial fixed assets | 28 | €1 | - | -€1 | |
| Current assets | 29/58 | €12,157 | €408,338 | +€396,181 | +3258.8% |
| Amounts receivable within one year | 40/41 | - | €305 | +€305 | |
| Cash at bank and in hand | 54/58 | €12,157 | €408,034 | +€395,877 | +3256.3% |
| Total equity and liabilities | 10/49 | €1,066,684 | €1,269,771 | +€203,087 | +19.0% |
| Equity | 10/15 | -€38,017 | €229,458 | +€267,475 | |
| Contributions | 10/11 | €198,315 | €198,315 | = | 0.0% |
| Reserves | 13 | €4,970 | €153,869 | +€148,899 | +2995.8% |
| Profit (loss) carried forward | 14 | -€241,302 | -€122,725 | +€118,576 | +49.1% |
| Provisions and deferred taxes | 16 | - | €76,671 | +€76,671 | |
| Amounts payable | 17/49 | €1,104,701 | €963,642 | -€141,059 | -12.8% |
| Amounts payable after more than one year | 17 | €432,494 | €413,739 | -€18,755 | -4.3% |
| Amounts payable within one year | 42/48 | €672,207 | €549,903 | -€122,304 | -18.2% |
| Trade debts | 44 | €475,078 | €378,433 | -€96,645 | -20.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €129,815 | €30,824 | -€98,990 | -76.3% |
| Gross operating margin | 9900 | €68,974 | €78,849 | +€9,875 | +14.3% |
| Operating profit (loss) | 9901 | -€68,903 | €40,682 | +€109,585 | |
| Recurring financial income | 75 | - | €1,452 | +€1,452 | |
| Recurring financial charges | 65 | €8,295 | €7,359 | -€936 | -11.3% |
| Profit (loss) for the period before taxes | 9903 | -€77,198 | €344,146 | +€421,344 | |
| Profit (loss) for the period | 9904 | -€77,198 | €267,475 | +€344,673 | |
| Profit (loss) for the period to be appropriated | 9905 | -€77,198 | €118,576 | +€195,774 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2011 and 31 December 2012. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.