CHANOEL: 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.
CHANOEL
Largest movements
- Tangible fixed assets -€14,850
down €14,850 (-5.5%), from €272,142 to €257,292
- Debts after one year -€41,945
down €41,945 (-10.6%), from €396,317 to €354,372
- Reserves +€31,079
up €31,079 (+85.5%), from €36,350 to €67,429
- Gross operating margin +€13,888
up €13,888 (+29.3%), from €47,373 to €61,261
- Taxes +€2,832
up €2,832 (+57.1%), from €4,958 to €7,789
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 | €528,918 | €516,144 | -€12,774 | -2.4% |
| Fixed assets | 21/28 | €526,642 | €511,792 | -€14,850 | -2.8% |
| Tangible fixed assets | 22/27 | €272,142 | €257,292 | -€14,850 | -5.5% |
| Land and buildings | 22 | €272,142 | €257,292 | -€14,850 | -5.5% |
| Financial fixed assets | 28 | €254,500 | €254,500 | = | 0.0% |
| Current assets | 29/58 | €2,276 | €4,353 | +€2,076 | +91.2% |
| Amounts receivable within one year | 40/41 | €235 | €4,353 | +€4,117 | +1,750% |
| Trade receivables | 40 | - | €4,353 | +€4,353 | |
| Other amounts receivable | 41 | €235 | - | -€235 | |
| Cash at bank and in hand | 54/58 | €2,041 | - | -€2,041 | |
| Total equity and liabilities | 10/49 | €528,918 | €516,144 | -€12,774 | -2.4% |
| Equity | 10/15 | €41,350 | €72,429 | +€31,079 | +75.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | €5,000 | = | 0.0% |
| Other | 1109/19 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €36,350 | €67,429 | +€31,079 | +85.5% |
| Distributable reserves | 133 | €36,350 | €67,429 | +€31,079 | +85.5% |
| Amounts payable | 17/49 | €487,568 | €443,715 | -€43,853 | -9.0% |
| Amounts payable after more than one year | 17 | €396,317 | €354,372 | -€41,945 | -10.6% |
| Financial debts | 170/4 | €396,317 | €354,372 | -€41,945 | -10.6% |
| Amounts payable within one year | 42/48 | €91,250 | €89,343 | -€1,908 | -2.1% |
| Current portion of amounts payable after more than one year | 42 | €41,474 | €42,746 | +€1,272 | +3.1% |
| Trade debts | 44 | €977 | €982 | +€5 | +0.5% |
| Suppliers | 440/4 | €977 | €982 | +€5 | +0.5% |
| Taxes, remuneration and social security | 45 | €11,367 | €12,493 | +€1,125 | +9.9% |
| Taxes | 450/3 | €11,367 | €12,493 | +€1,125 | +9.9% |
| Other amounts payable | 47/48 | €37,433 | €33,123 | -€4,310 | -11.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,850 | €14,850 | = | 0.0% |
| Other operating charges | 640/8 | €1,616 | €1,884 | +€268 | +16.6% |
| Gross operating margin | 9900 | €47,373 | €61,261 | +€13,888 | +29.3% |
| Operating profit (loss) | 9901 | €30,907 | €44,527 | +€13,620 | +44.1% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €6,118 | €5,659 | -€459 | -7.5% |
| Recurring financial charges | 65 | €6,118 | €5,659 | -€459 | -7.5% |
| Profit (loss) for the period before taxes | 9903 | €24,788 | €38,868 | +€14,080 | +56.8% |
| Income taxes | 67/77 | €4,958 | €7,789 | +€2,832 | +57.1% |
| Profit (loss) for the period | 9904 | €19,831 | €31,079 | +€11,248 | +56.7% |
| Profit (loss) for the period to be appropriated | 9905 | €19,831 | €31,079 | +€11,248 | +56.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.