CHANNY: 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.
CHANNY
Largest movements
- Receivables within one year -€67,350
down €67,350 (-99.3%), from €67,850 to €500
of which Trade receivables: -€67,350
- Cash +€7,874
up €7,874 (+2,374%), from €332 to €8,205
mainly Receivables within one year (+€67,350) and Net result for the year (+€4,886)
- Tangible fixed assets -€3,873
down €3,873 (-3.3%), from €116,414 to €112,540
of which Land and buildings: -€2,769
- Debts after one year -€62,000
down €62,000 (-100%), from €62,000 to €0
- Tax, wage and social debts -€8,636
down €8,636 (-75.0%), from €11,511 to €2,874
of which Taxes: -€6,676
- Other debts +€4,313
up €4,313 (+53.2%), from €8,113 to €12,426
- Profit (loss) carried forward +€3,220
up €3,220 (+11.2%), from €28,766 to €31,986
- Gross operating margin -€32,780
down €32,780 (-69.8%), from €46,961 to €14,181
- Taxes -€6,639
down €6,639 (-81.1%), from €8,188 to €1,549
- Financial charges -€1,288
down €1,288 (-58.3%), from €2,211 to €923
- Other operating charges +€487
up €487 (+19.7%), from €2,464 to €2,950
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 | €184,996 | €121,633 | -€63,363 | -34.3% |
| Fixed assets | 21/28 | €116,464 | €112,590 | -€3,873 | -3.3% |
| Tangible fixed assets | 22/27 | €116,414 | €112,540 | -€3,873 | -3.3% |
| Land and buildings | 22 | €114,757 | €111,988 | -€2,769 | -2.4% |
| Plant, machinery and equipment | 23 | €288 | €0 | -€288 | -100% |
| Furniture and vehicles | 24 | €1,368 | €552 | -€816 | -59.6% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €68,532 | €9,042 | -€59,490 | -86.8% |
| Amounts receivable within one year | 40/41 | €67,850 | €500 | -€67,350 | -99.3% |
| Trade receivables | 40 | €67,850 | €500 | -€67,350 | -99.3% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €332 | €8,205 | +€7,874 | +2,374% |
| Deferred charges and accrued income | 490/1 | €351 | €337 | -€14 | -4.0% |
| Total equity and liabilities | 10/49 | €184,996 | €121,633 | -€63,363 | -34.3% |
| Equity | 10/15 | €102,751 | €105,971 | +€3,220 | +3.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €67,785 | €67,785 | = | 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% |
| Distributable reserves | 133 | €65,925 | €65,925 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,766 | €31,986 | +€3,220 | +11.2% |
| Amounts payable | 17/49 | €82,245 | €15,661 | -€66,583 | -81.0% |
| Amounts payable after more than one year | 17 | €62,000 | €0 | -€62,000 | -100% |
| Other amounts payable | 178/9 | €62,000 | €0 | -€62,000 | -100% |
| Amounts payable within one year | 42/48 | €20,245 | €15,661 | -€4,583 | -22.6% |
| Trade debts | 44 | €621 | €360 | -€261 | -42.0% |
| Suppliers | 440/4 | €621 | €360 | -€261 | -42.0% |
| Taxes, remuneration and social security | 45 | €11,511 | €2,874 | -€8,636 | -75.0% |
| Taxes | 450/3 | €9,550 | €2,874 | -€6,676 | -69.9% |
| Remuneration and social security | 454/9 | €1,960 | €0 | -€1,960 | -100% |
| Other amounts payable | 47/48 | €8,113 | €12,426 | +€4,313 | +53.2% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €250 | €0 | -€250 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,199 | €3,873 | -€326 | -7.8% |
| Other operating charges | 640/8 | €2,464 | €2,950 | +€487 | +19.7% |
| Gross operating margin | 9900 | €46,961 | €14,181 | -€32,780 | -69.8% |
| Operating profit (loss) | 9901 | €40,048 | €7,357 | -€32,691 | -81.6% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €2,211 | €923 | -€1,288 | -58.3% |
| Recurring financial charges | 65 | €2,211 | €923 | -€1,288 | -58.3% |
| Profit (loss) for the period before taxes | 9903 | €37,838 | €6,435 | -€31,403 | -83.0% |
| Income taxes | 67/77 | €8,188 | €1,549 | -€6,639 | -81.1% |
| Profit (loss) for the period | 9904 | €29,650 | €4,886 | -€24,763 | -83.5% |
| Profit (loss) for the period to be appropriated | 9905 | €29,650 | €4,886 | -€24,763 | -83.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.