CHANELCA: 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.
CHANELCA
Largest movements
- Cash +€3,882
up €3,882 (+480.1%), from €809 to €4,691
mainly Receivables within one year (+€3,860) and Net result for the year (+€370)
- Receivables within one year -€3,860
down €3,860 (-1.9%), from €200,996 to €197,135
of which Other amounts receivable: -€3,855
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€3,499
up €3,499 (+54.7%), from -€6,397 to -€2,898
- Other operating charges -€197
down €197 (-27.4%), from €716 to €520
- Financial income -€96
down €96 (-2.4%), from €4,061 to €3,965
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.
Cash bridge derived
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 | €204,035 | €204,057 | +€22 | 0.0% |
| Fixed assets | 21/28 | €2,231 | €2,231 | = | 0.0% |
| Financial fixed assets | 28 | €2,231 | €2,231 | = | 0.0% |
| Current assets | 29/58 | €201,804 | €201,826 | +€22 | 0.0% |
| Amounts receivable within one year | 40/41 | €200,996 | €197,135 | -€3,860 | -1.9% |
| Trade receivables | 40 | €340 | €334 | -€6 | -1.7% |
| Other amounts receivable | 41 | €200,656 | €196,801 | -€3,855 | -1.9% |
| Cash at bank and in hand | 54/58 | €809 | €4,691 | +€3,882 | +480.1% |
| Total equity and liabilities | 10/49 | €204,035 | €204,057 | +€22 | 0.0% |
| Equity | 10/15 | €202,247 | €202,617 | +€370 | +0.2% |
| Contributions | 10/11 | €33,478 | €33,478 | = | 0.0% |
| Reserves | 13 | €62,210 | €62,210 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,000 | - | -€3,000 | |
| Reserves not available under the articles | 1311 | €3,000 | - | -€3,000 | |
| Distributable reserves | 133 | €59,210 | €62,210 | +€3,000 | +5.1% |
| Profit (loss) carried forward | 14 | €106,559 | €106,929 | +€370 | +0.3% |
| Amounts payable | 17/49 | €1,788 | €1,440 | -€348 | -19.5% |
| Amounts payable within one year | 42/48 | €400 | - | -€400 | |
| Trade debts | 44 | €400 | - | -€400 | |
| Suppliers | 440/4 | €400 | - | -€400 | |
| Accrued charges and deferred income | 492/3 | €1,388 | €1,440 | +€52 | +3.7% |
| Other operating charges | 640/8 | €716 | €520 | -€197 | -27.4% |
| Gross operating margin | 9900 | -€6,397 | -€2,898 | +€3,499 | +54.7% |
| Operating profit (loss) | 9901 | -€7,113 | -€3,417 | +€3,696 | +52.0% |
| Financial income | 75/76B | €4,061 | €3,965 | -€96 | -2.4% |
| Recurring financial income | 75 | €4,061 | €3,965 | -€96 | -2.4% |
| Financial charges | 65/66B | €178 | €178 | +€0 | +0.2% |
| Recurring financial charges | 65 | €178 | €178 | +€0 | +0.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,229 | €370 | +€3,599 | |
| Profit (loss) for the period | 9904 | -€3,229 | €370 | +€3,599 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,229 | €370 | +€3,599 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.