CHANI: 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.
CHANI
Largest movements
- Tangible fixed assets -€24,894
down €24,894 (-3.1%), from €791,213 to €766,319
- Debts after one year -€319,887
down €319,887 (-44.8%), from €713,698 to €393,811
- Short-term financial debts +€299,709
new in 2025: €299,709
- Profit (loss) carried forward -€8,995
down €8,995 (-40.8%), from -€22,075 to -€31,070
- Gross operating margin -€9,638
down €9,638 (-21.2%), from €45,392 to €35,754
- Other operating charges +€1,928
up €1,928 (+67.9%), from €2,841 to €4,769
- Financial charges -€1,288
down €1,288 (-7.9%), from €16,374 to €15,086
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.
Derived cash bridge
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 | €804,344 | €778,202 | -€26,142 | -3.3% |
| Fixed assets | 21/28 | €791,213 | €766,319 | -€24,894 | -3.1% |
| Tangible fixed assets | 22/27 | €791,213 | €766,319 | -€24,894 | -3.1% |
| Land and buildings | 22 | €791,213 | €766,319 | -€24,894 | -3.1% |
| Current assets | 29/58 | €13,130 | €11,882 | -€1,248 | -9.5% |
| Amounts receivable within one year | 40/41 | €10,000 | €10,600 | +€600 | +6.0% |
| Trade receivables | 40 | €10,000 | €10,600 | +€600 | +6.0% |
| Cash at bank and in hand | 54/58 | €2,053 | €165 | -€1,888 | -92.0% |
| Deferred charges and accrued income | 490/1 | €1,077 | €1,117 | +€40 | +3.8% |
| Total equity and liabilities | 10/49 | €804,344 | €778,202 | -€26,142 | -3.3% |
| Equity | 10/15 | €1,925 | -€7,070 | -€8,995 | |
| Contributions | 10/11 | €24,000 | €24,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,075 | -€31,070 | -€8,995 | -40.8% |
| Amounts payable | 17/49 | €802,418 | €785,272 | -€17,146 | -2.1% |
| Amounts payable after more than one year | 17 | €713,698 | €393,811 | -€319,887 | -44.8% |
| Financial debts | 170/4 | €713,698 | €393,811 | -€319,887 | -44.8% |
| Amounts payable within one year | 42/48 | €85,897 | €384,629 | +€298,732 | +348% |
| Current portion of amounts payable after more than one year | 42 | €64,156 | €64,889 | +€734 | +1.1% |
| Financial debts | 43 | - | €299,709 | +€299,709 | |
| Credit institutions | 430/8 | - | €299,709 | +€299,709 | |
| Trade debts | 44 | €1,375 | €1,665 | +€289 | +21.0% |
| Suppliers | 440/4 | €1,375 | €1,665 | +€289 | +21.0% |
| Other amounts payable | 47/48 | €20,365 | €18,365 | -€2,000 | -9.8% |
| Accrued charges and deferred income | 492/3 | €2,824 | €6,833 | +€4,009 | +142% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,894 | €24,894 | = | 0.0% |
| Other operating charges | 640/8 | €2,841 | €4,769 | +€1,928 | +67.9% |
| Gross operating margin | 9900 | €45,392 | €35,754 | -€9,638 | -21.2% |
| Operating profit (loss) | 9901 | €17,657 | €6,091 | -€11,566 | -65.5% |
| Financial charges | 65/66B | €16,374 | €15,086 | -€1,288 | -7.9% |
| Recurring financial charges | 65 | €16,374 | €15,086 | -€1,288 | -7.9% |
| Profit (loss) for the period before taxes | 9903 | €1,283 | -€8,995 | -€10,278 | |
| Profit (loss) for the period | 9904 | €1,283 | -€8,995 | -€10,278 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,283 | -€8,995 | -€10,278 |
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 14 October 2026 via checked.be.