CHANS: what changed
Two fiscal 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.
CHANS
Largest movements
- Current investments -€55,750
down €55,750 (-92.9%), from €60,000 to €4,250
- Tangible fixed assets -€32,999
down €32,999 (-10.8%), from €306,817 to €273,817
of which Land and buildings: -€17,110
- Cash +€28,903
up €28,903 (+147.3%), from €19,621 to €48,525
mainly Current investments (+€55,750) and Depreciation (+€32,999)
- Debts after one year -€38,023
down €38,023 (-78.7%), from €48,341 to €10,318
- Other debts -€18,435
down €18,435 (-20.6%), from €89,612 to €71,177
- Current portion of long-term debt -€7,135
down €7,135 (-15.8%), from €45,158 to €38,023
- Gross operating margin -€13,881
down €13,881 (-22.2%), from €62,485 to €48,604
- Taxes +€3,510
up €3,510 (+554.6%), from €633 to €4,143
- Financial charges -€2,477
down €2,477 (-33.9%), from €7,307 to €4,830
- Other operating charges +€1,989
up €1,989 (+39.6%), from €5,023 to €7,012
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.
Cash bridge derived
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 | €416,238 | €353,718 | -€62,520 | -15.0% |
| Fixed assets | 21/28 | €306,817 | €273,817 | -€32,999 | -10.8% |
| Tangible fixed assets | 22/27 | €306,817 | €273,817 | -€32,999 | -10.8% |
| Land and buildings | 22 | €271,774 | €254,664 | -€17,110 | -6.3% |
| Plant, machinery and equipment | 23 | €4,219 | €3,900 | -€319 | -7.6% |
| Furniture and vehicles | 24 | €30,824 | €15,254 | -€15,570 | -50.5% |
| Current assets | 29/58 | €109,422 | €79,901 | -€29,521 | -27.0% |
| Amounts receivable within one year | 40/41 | €29,800 | €27,126 | -€2,674 | -9.0% |
| Trade receivables | 40 | €15,037 | €25,765 | +€10,728 | +71.3% |
| Other amounts receivable | 41 | €14,763 | €1,361 | -€13,402 | -90.8% |
| Current investments | 50/53 | €60,000 | €4,250 | -€55,750 | -92.9% |
| Cash at bank and in hand | 54/58 | €19,621 | €48,525 | +€28,903 | +147.3% |
| Total equity and liabilities | 10/49 | €416,238 | €353,718 | -€62,520 | -15.0% |
| Equity | 10/15 | €168,522 | €168,582 | +€60 | 0.0% |
| Contributions | 10/11 | €13,473 | €13,473 | = | 0.0% |
| Reserves | 13 | €194,309 | €194,309 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,347 | €1,347 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,347 | €1,347 | = | 0.0% |
| Distributable reserves | 133 | €192,962 | €192,962 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,260 | -€39,200 | +€60 | +0.2% |
| Provisions and deferred taxes | 16 | €55,175 | €55,175 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €55,175 | €55,175 | = | 0.0% |
| Pensions and similar obligations | 160 | €55,175 | €55,175 | = | 0.0% |
| Amounts payable | 17/49 | €192,541 | €129,961 | -€62,580 | -32.5% |
| Amounts payable after more than one year | 17 | €48,341 | €10,318 | -€38,023 | -78.7% |
| Financial debts | 170/4 | €48,341 | €10,318 | -€38,023 | -78.7% |
| Amounts payable within one year | 42/48 | €142,520 | €118,643 | -€23,877 | -16.8% |
| Current portion of amounts payable after more than one year | 42 | €45,158 | €38,023 | -€7,135 | -15.8% |
| Trade debts | 44 | €7,401 | €6,142 | -€1,259 | -17.0% |
| Suppliers | 440/4 | €7,401 | €6,142 | -€1,259 | -17.0% |
| Advances received on contracts in progress | 46 | €349 | €3,301 | +€2,952 | +845.0% |
| Other amounts payable | 47/48 | €89,612 | €71,177 | -€18,435 | -20.6% |
| Accrued charges and deferred income | 492/3 | €1,680 | €1,000 | -€680 | -40.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,209 | €32,999 | -€210 | -0.6% |
| Other operating charges | 640/8 | €5,023 | €7,012 | +€1,989 | +39.6% |
| Gross operating margin | 9900 | €62,485 | €48,604 | -€13,881 | -22.2% |
| Operating profit (loss) | 9901 | €24,252 | €8,593 | -€15,659 | -64.6% |
| Financial income | 75/76B | €461 | €441 | -€20 | -4.3% |
| Recurring financial income | 75 | €461 | €441 | -€20 | -4.3% |
| Financial charges | 65/66B | €7,307 | €4,830 | -€2,477 | -33.9% |
| Recurring financial charges | 65 | €7,307 | €4,830 | -€2,477 | -33.9% |
| Profit (loss) for the period before taxes | 9903 | €17,406 | €4,204 | -€13,203 | -75.9% |
| Income taxes | 67/77 | €633 | €4,143 | +€3,510 | +554.6% |
| Profit (loss) for the period | 9904 | €16,773 | €60 | -€16,713 | -99.6% |
| Profit (loss) for the period to be appropriated | 9905 | €16,773 | €60 | -€16,713 | -99.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.