CHANVRE&CO: 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.
CHANVRE&CO
Largest movements
- Cash +€9,797
up €9,797 (+40.3%), from €24,304 to €34,101
mainly Trade debts (+€11,007) and Net result for the year (+€8,997)
- Receivables within one year +€9,699
up €9,699 (+80.5%), from €12,042 to €21,742
of which Other amounts receivable: +€5,419
- Tangible fixed assets -€8,082
down €8,082 (-58.4%), from €13,848 to €5,766
of which Furniture and vehicles: -€7,403
- Trade debts +€11,007
up €11,007 (+508%), from €2,168 to €13,175
- Reserves +€7,329
up €7,329 (+28.5%), from €25,726 to €33,055
- Current portion of long-term debt -€4,787
down €4,787 (-100%), from €4,787 to €0
- Tax, wage and social debts -€2,293
down €2,293 (-63.8%), from €3,595 to €1,302
of which Taxes: -€1,918
- Other debts +€719
up €719 (+232%), from €309 to €1,028
- Gross operating margin -€14,097
down €14,097 (-38.8%), from €36,360 to €22,263
- Staff costs -€2,896
no longer reported in 2025 (was €2,896)
- Taxes -€2,193
down €2,193 (-37.1%), from €5,905 to €3,712
- Depreciation +€462
up €462 (+5.8%), from €7,952 to €8,413
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 | €55,186 | €67,173 | +€11,987 | +21.7% |
| Fixed assets | 21/28 | €14,411 | €6,328 | -€8,082 | -56.1% |
| Tangible fixed assets | 22/27 | €13,848 | €5,766 | -€8,082 | -58.4% |
| Plant, machinery and equipment | 23 | €1,280 | €600 | -€680 | -53.1% |
| Furniture and vehicles | 24 | €12,568 | €5,166 | -€7,403 | -58.9% |
| Financial fixed assets | 28 | €563 | €563 | = | 0.0% |
| Current assets | 29/58 | €40,775 | €60,845 | +€20,070 | +49.2% |
| Stocks and contracts in progress | 3 | €3,400 | €3,468 | +€69 | +2.0% |
| Stocks | 30/36 | €3,400 | €3,468 | +€69 | +2.0% |
| Amounts receivable within one year | 40/41 | €12,042 | €21,742 | +€9,699 | +80.5% |
| Trade receivables | 40 | €4,076 | €8,357 | +€4,281 | +105% |
| Other amounts receivable | 41 | €7,966 | €13,384 | +€5,419 | +68.0% |
| Cash at bank and in hand | 54/58 | €24,304 | €34,101 | +€9,797 | +40.3% |
| Deferred charges and accrued income | 490/1 | €1,029 | €1,534 | +€505 | +49.1% |
| Total equity and liabilities | 10/49 | €55,186 | €67,173 | +€11,987 | +21.7% |
| Equity | 10/15 | €44,326 | €51,655 | +€7,329 | +16.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €25,726 | €33,055 | +€7,329 | +28.5% |
| Distributable reserves | 133 | €25,726 | €33,055 | +€7,329 | +28.5% |
| Amounts payable | 17/49 | €10,860 | €15,518 | +€4,658 | +42.9% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €10,860 | €15,505 | +€4,646 | +42.8% |
| Current portion of amounts payable after more than one year | 42 | €4,787 | €0 | -€4,787 | -100% |
| Trade debts | 44 | €2,168 | €13,175 | +€11,007 | +508% |
| Suppliers | 440/4 | €2,168 | €13,175 | +€11,007 | +508% |
| Taxes, remuneration and social security | 45 | €3,595 | €1,302 | -€2,293 | -63.8% |
| Taxes | 450/3 | €3,221 | €1,302 | -€1,918 | -59.6% |
| Remuneration and social security | 454/9 | €375 | €0 | -€375 | -100% |
| Other amounts payable | 47/48 | €309 | €1,028 | +€719 | +232% |
| Accrued charges and deferred income | 492/3 | €0 | €13 | +€13 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €2,896 | - | -€2,896 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,952 | €8,413 | +€462 | +5.8% |
| Other operating charges | 640/8 | €658 | €636 | -€22 | -3.3% |
| Gross operating margin | 9900 | €36,360 | €22,263 | -€14,097 | -38.8% |
| Operating profit (loss) | 9901 | €24,855 | €13,214 | -€11,641 | -46.8% |
| Financial income | 75/76B | €1 | €32 | +€31 | +2,930% |
| Recurring financial income | 75 | €1 | €32 | +€31 | +2,930% |
| Financial charges | 65/66B | €604 | €536 | -€68 | -11.3% |
| Recurring financial charges | 65 | €604 | €536 | -€68 | -11.3% |
| Profit (loss) for the period before taxes | 9903 | €24,251 | €12,709 | -€11,542 | -47.6% |
| Income taxes | 67/77 | €5,905 | €3,712 | -€2,193 | -37.1% |
| Profit (loss) for the period | 9904 | €18,346 | €8,997 | -€9,349 | -51.0% |
| Profit (loss) for the period to be appropriated | 9905 | €18,346 | €8,997 | -€9,349 | -51.0% |
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 19 October 2026 via checked.be.