CHANELIDI: 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.
CHANELIDI
Largest movements
- Tangible fixed assets -€5,755
down €5,755 (-5.2%), from €109,773 to €104,018
- Receivables within one year +€4,606
new in 2025: €4,606
- Cash -€2,906
down €2,906 (-11.9%), from €24,524 to €21,618
mainly Other debts (-€9,614) and Receivables within one year (-€4,606)
- Other debts -€9,614
no longer reported in 2025 (was €9,614)
- Reserves +€5,402
up €5,402 (+4.8%), from €113,054 to €118,457
of which Distributable reserves: +€5,402
- Taxes +€721
up €721 (+35.2%), from €2,046 to €2,766
- Depreciation +€560
up €560 (+10.8%), from €5,195 to €5,755
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 | €134,297 | €130,818 | -€3,479 | -2.6% |
| Fixed assets | 21/28 | €109,773 | €104,018 | -€5,755 | -5.2% |
| Tangible fixed assets | 22/27 | €109,773 | €104,018 | -€5,755 | -5.2% |
| Land and buildings | 22 | €109,773 | €104,018 | -€5,755 | -5.2% |
| Current assets | 29/58 | €24,524 | €26,800 | +€2,276 | +9.3% |
| Amounts receivable within one year | 40/41 | - | €4,606 | +€4,606 | |
| Other amounts receivable | 41 | - | €4,606 | +€4,606 | |
| Cash at bank and in hand | 54/58 | €24,524 | €21,618 | -€2,906 | -11.9% |
| Deferred charges and accrued income | 490/1 | - | €576 | +€576 | |
| Total equity and liabilities | 10/49 | €134,297 | €130,818 | -€3,479 | -2.6% |
| Equity | 10/15 | €122,250 | €127,652 | +€5,402 | +4.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €113,054 | €118,457 | +€5,402 | +4.8% |
| Non-distributable reserves | 130/1 | €21,860 | €21,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €21,860 | €21,860 | = | 0.0% |
| Distributable reserves | 133 | €91,194 | €96,597 | +€5,402 | +5.9% |
| Profit (loss) carried forward | 14 | €2,996 | €2,996 | = | 0.0% |
| Amounts payable | 17/49 | €12,047 | €3,166 | -€8,881 | -73.7% |
| Amounts payable within one year | 42/48 | €12,047 | €3,166 | -€8,881 | -73.7% |
| Trade debts | 44 | €387 | €400 | +€12 | +3.2% |
| Suppliers | 440/4 | €387 | €400 | +€12 | +3.2% |
| Taxes, remuneration and social security | 45 | €2,046 | €2,766 | +€721 | +35.2% |
| Taxes | 450/3 | €2,046 | €2,766 | +€721 | +35.2% |
| Other amounts payable | 47/48 | €9,614 | - | -€9,614 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,195 | €5,755 | +€560 | +10.8% |
| Other operating charges | 640/8 | €1,508 | €1,566 | +€58 | +3.8% |
| Gross operating margin | 9900 | €15,489 | €15,444 | -€45 | -0.3% |
| Operating profit (loss) | 9901 | €8,787 | €8,123 | -€664 | -7.6% |
| Financial income | 75/76B | - | €46 | +€46 | |
| Recurring financial income | 75 | - | €46 | +€46 | |
| Profit (loss) for the period before taxes | 9903 | €8,787 | €8,168 | -€618 | -7.0% |
| Income taxes | 67/77 | €2,046 | €2,766 | +€721 | +35.2% |
| Profit (loss) for the period | 9904 | €6,741 | €5,402 | -€1,339 | -19.9% |
| Profit (loss) for the period to be appropriated | 9905 | €6,741 | €5,402 | -€1,339 | -19.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.