CHANNI: 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.
CHANNI
Largest movements
- Receivables within one year -€35,431
down €35,431 (-86.5%), from €40,965 to €5,534
of which Other amounts receivable: -€22,165
- Cash +€24,915
up €24,915 (+519%), from €4,805 to €29,719
mainly Receivables within one year (+€35,431) and Trade debts (+€32,455)
- Stocks and contracts +€21,230
up €21,230 (+2,452%), from €866 to €22,096
- Intangible fixed assets +€12,288
new in 2024: €12,288
- Financial fixed assets +€5,700
new in 2024: €5,700
- Trade debts +€32,455
up €32,455 (+3,538%), from €917 to €33,372
- Tax, wage and social debts -€6,898
down €6,898 (-54.9%), from €12,573 to €5,675
of which Remuneration and social security: -€4,660
- Profit (loss) carried forward +€4,986
up €4,986 (+26.4%), from €18,886 to €23,872
- Purchases and services +€230,735
up €230,735 (+263%), from €87,807 to €318,542
- Gross operating margin +€16,101
up €16,101 (+187%), from €8,595 to €24,697
- Staff costs +€5,220
up €5,220 (+131%), from €3,986 to €9,206
- Other operating charges +€3,983
up €3,983 (+2,275%), from €175 to €4,158
- Financial charges +€3,847
up €3,847 (+1,135%), from €339 to €4,186
of which Non-recurring financial charges: +€3,666
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.
Derived cash bridge
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 | €46,636 | €77,179 | +€30,544 | +65.5% |
| Fixed assets | 21/28 | - | €18,835 | +€18,835 | |
| Intangible fixed assets | 21 | - | €12,288 | +€12,288 | |
| Tangible fixed assets | 22/27 | - | €847 | +€847 | |
| Plant, machinery and equipment | 23 | - | €847 | +€847 | |
| Financial fixed assets | 28 | - | €5,700 | +€5,700 | |
| Current assets | 29/58 | €46,636 | €58,345 | +€11,709 | +25.1% |
| Stocks and contracts in progress | 3 | €866 | €22,096 | +€21,230 | +2,452% |
| Stocks | 30/36 | €866 | €22,096 | +€21,230 | +2,452% |
| Amounts receivable within one year | 40/41 | €40,965 | €5,534 | -€35,431 | -86.5% |
| Trade receivables | 40 | €13,266 | €0 | -€13,266 | -100% |
| Other amounts receivable | 41 | €27,699 | €5,534 | -€22,165 | -80.0% |
| Cash at bank and in hand | 54/58 | €4,805 | €29,719 | +€24,915 | +519% |
| Deferred charges and accrued income | 490/1 | - | €995 | +€995 | |
| Total equity and liabilities | 10/49 | €46,636 | €77,179 | +€30,544 | +65.5% |
| Equity | 10/15 | €33,146 | €38,132 | +€4,986 | +15.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,886 | €23,872 | +€4,986 | +26.4% |
| Amounts payable | 17/49 | €13,490 | €39,047 | +€25,557 | +189% |
| Amounts payable within one year | 42/48 | €13,490 | €39,047 | +€25,557 | +189% |
| Trade debts | 44 | €917 | €33,372 | +€32,455 | +3,538% |
| Suppliers | 440/4 | €917 | €33,372 | +€32,455 | +3,538% |
| Taxes, remuneration and social security | 45 | €12,573 | €5,675 | -€6,898 | -54.9% |
| Taxes | 450/3 | €6,907 | €4,669 | -€2,238 | -32.4% |
| Remuneration and social security | 454/9 | €5,665 | €1,006 | -€4,660 | -82.2% |
| Other amounts payable | 47/48 | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €87,807 | €318,542 | +€230,735 | +263% |
| Remuneration, social security and pensions | 62 | €3,986 | €9,206 | +€5,220 | +131% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €549 | €1,065 | +€516 | +93.9% |
| Other operating charges | 640/8 | €175 | €4,158 | +€3,983 | +2,275% |
| Gross operating margin | 9900 | €8,595 | €24,697 | +€16,101 | +187% |
| Operating profit (loss) | 9901 | €3,885 | €10,267 | +€6,382 | +164% |
| Financial income | 75/76B | €838 | €1 | -€837 | -99.9% |
| Recurring financial income | 75 | €838 | €1 | -€837 | -99.9% |
| Financial charges | 65/66B | €339 | €4,186 | +€3,847 | +1,135% |
| Recurring financial charges | 65 | €339 | €520 | +€181 | +53.2% |
| Non-recurring financial charges | 66B | - | €3,666 | +€3,666 | |
| Profit (loss) for the period before taxes | 9903 | €4,384 | €6,082 | +€1,698 | +38.7% |
| Income taxes | 67/77 | - | €1,096 | +€1,096 | |
| Profit (loss) for the period | 9904 | €4,384 | €4,986 | +€602 | +13.7% |
| Profit (loss) for the period to be appropriated | 9905 | €4,384 | €4,986 | +€602 | +13.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.