CHANRY: 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.
CHANRY
Largest movements
- Tangible fixed assets +€252,534
up €252,534 (+122%), from €207,325 to €459,859
of which Plant, machinery and equipment: +€175,510
- Current investments -€21,790
down €21,790 (-16.8%), from €130,000 to €108,210
- Cash +€10,538
up €10,538 (+5.1%), from €204,881 to €215,419
mainly Net result for the year (+€202,535) and Other debts (+€105,761)
- Other debts +€105,761
up €105,761 (+33.7%), from €313,916 to €419,677
- Debts after one year +€88,421
up €88,421 (+147%), from €60,001 to €148,422
- Current portion of long-term debt +€24,721
up €24,721 (+88.1%), from €28,054 to €52,775
- Trade debts +€15,051
up €15,051 (+118%), from €12,727 to €27,778
- Depreciation +€24,073
up €24,073 (+53.6%), from €44,951 to €69,024
- Gross operating margin +€13,574
up €13,574 (+3.2%), from €427,079 to €440,653
- Financial charges +€7,975
up €7,975 (+177%), from €4,499 to €12,474
- Staff costs +€5,234
up €5,234 (+4.4%), from €118,285 to €123,520
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 | €558,682 | €800,488 | +€241,805 | +43.3% |
| Fixed assets | 21/28 | €211,272 | €462,877 | +€251,606 | +119% |
| Intangible fixed assets | 21 | €3,946 | €3,018 | -€928 | -23.5% |
| Tangible fixed assets | 22/27 | €207,325 | €459,859 | +€252,534 | +122% |
| Land and buildings | 22 | €77,243 | €176,318 | +€99,075 | +128% |
| Plant, machinery and equipment | 23 | €44,487 | €219,997 | +€175,510 | +395% |
| Furniture and vehicles | 24 | €85,596 | €63,545 | -€22,052 | -25.8% |
| Current assets | 29/58 | €347,411 | €337,610 | -€9,800 | -2.8% |
| Stocks and contracts in progress | 3 | €4,816 | €3,099 | -€1,718 | -35.7% |
| Stocks | 30/36 | €4,816 | €3,099 | -€1,718 | -35.7% |
| Amounts receivable within one year | 40/41 | €2,765 | €4,917 | +€2,152 | +77.9% |
| Trade receivables | 40 | €36 | €36 | = | 0.0% |
| Other amounts receivable | 41 | €2,729 | €4,881 | +€2,152 | +78.9% |
| Current investments | 50/53 | €130,000 | €108,210 | -€21,790 | -16.8% |
| Cash at bank and in hand | 54/58 | €204,881 | €215,419 | +€10,538 | +5.1% |
| Deferred charges and accrued income | 490/1 | €4,949 | €5,965 | +€1,016 | +20.5% |
| Total equity and liabilities | 10/49 | €558,682 | €800,488 | +€241,805 | +43.3% |
| Equity | 10/15 | €126,695 | €129,230 | +€2,535 | +2.0% |
| Contributions | 10/11 | €31,000 | €31,000 | = | 0.0% |
| Reserves | 13 | €95,695 | €98,230 | +€2,535 | +2.6% |
| Distributable reserves | 133 | €95,695 | €98,230 | +€2,535 | +2.6% |
| Amounts payable | 17/49 | €431,987 | €671,258 | +€239,271 | +55.4% |
| Amounts payable after more than one year | 17 | €60,001 | €148,422 | +€88,421 | +147% |
| Financial debts | 170/4 | €60,001 | €148,422 | +€88,421 | +147% |
| Amounts payable within one year | 42/48 | €371,295 | €522,291 | +€150,996 | +40.7% |
| Current portion of amounts payable after more than one year | 42 | €28,054 | €52,775 | +€24,721 | +88.1% |
| Trade debts | 44 | €12,727 | €27,778 | +€15,051 | +118% |
| Suppliers | 440/4 | €12,727 | €27,778 | +€15,051 | +118% |
| Taxes, remuneration and social security | 45 | €16,598 | €22,061 | +€5,463 | +32.9% |
| Taxes | 450/3 | €4,954 | €9,725 | +€4,771 | +96.3% |
| Remuneration and social security | 454/9 | €11,644 | €12,336 | +€692 | +5.9% |
| Other amounts payable | 47/48 | €313,916 | €419,677 | +€105,761 | +33.7% |
| Accrued charges and deferred income | 492/3 | €691 | €545 | -€147 | -21.2% |
| Remuneration, social security and pensions | 62 | €118,285 | €123,520 | +€5,234 | +4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,951 | €69,024 | +€24,073 | +53.6% |
| Other operating charges | 640/8 | €3,413 | €4,560 | +€1,147 | +33.6% |
| Gross operating margin | 9900 | €427,079 | €440,653 | +€13,574 | +3.2% |
| Operating profit (loss) | 9901 | €260,429 | €243,549 | -€16,880 | -6.5% |
| Financial income | 75/76B | €3,455 | €2,516 | -€940 | -27.2% |
| Recurring financial income | 75 | €3,455 | €2,516 | -€940 | -27.2% |
| Financial charges | 65/66B | €4,499 | €12,474 | +€7,975 | +177% |
| Recurring financial charges | 65 | €4,499 | €12,474 | +€7,975 | +177% |
| Profit (loss) for the period before taxes | 9903 | €259,386 | €233,591 | -€25,795 | -9.9% |
| Income taxes | 67/77 | €31,403 | €31,056 | -€347 | -1.1% |
| Profit (loss) for the period | 9904 | €227,983 | €202,535 | -€25,448 | -11.2% |
| Profit (loss) for the period to be appropriated | 9905 | €227,983 | €202,535 | -€25,448 | -11.2% |
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 16 October 2026 via checked.be.