CHAOUCH: 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.
CHAOUCH
Largest movements
- Cash +€4,905
up €4,905 (+436.9%), from €1,123 to €6,027
mainly Trade debts (+€16,522) and Depreciation (+€3,746)
- Tangible fixed assets -€2,496
down €2,496 (-42.2%), from €5,921 to €3,425
- Receivables within one year +€2,349
up €2,349 (+123.3%), from €1,906 to €4,255
- Intangible fixed assets -€1,250
down €1,250 (-25.0%), from €5,000 to €3,750
- Trade debts +€16,522
up €16,522 (+34257.5%), from €48 to €16,571
- Other debts -€12,738
down €12,738 (-22.7%), from €56,222 to €43,484
- Tax, wage and social debts -€527
down €527 (-9.4%), from €5,612 to €5,085
of which Taxes: -€1,217
- Accrued charges and deferred income +€241
new in 2025: €241
- Staff costs +€13,307
new in 2025: €13,307
- Taxes -€4,165
down €4,165 (-88.6%), from €4,700 to €535
- Provisions +€2,329
new in 2025: €2,329
- Gross operating margin -€1,322
down €1,322 (-6.1%), from €21,748 to €20,426
- Depreciation +€929
up €929 (+33.0%), from €2,817 to €3,746
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 | €14,407 | €18,027 | +€3,621 | +25.1% |
| Fixed assets | 21/28 | €11,378 | €7,745 | -€3,633 | -31.9% |
| Intangible fixed assets | 21 | €5,000 | €3,750 | -€1,250 | -25.0% |
| Tangible fixed assets | 22/27 | €5,921 | €3,425 | -€2,496 | -42.2% |
| Furniture and vehicles | 24 | €5,921 | €3,425 | -€2,496 | -42.2% |
| Financial fixed assets | 28 | €458 | €570 | +€113 | +24.6% |
| Current assets | 29/58 | €3,028 | €10,282 | +€7,254 | +239.5% |
| Amounts receivable within one year | 40/41 | €1,906 | €4,255 | +€2,349 | +123.3% |
| Trade receivables | 40 | €1,906 | €4,255 | +€2,349 | +123.3% |
| Cash at bank and in hand | 54/58 | €1,123 | €6,027 | +€4,905 | +436.9% |
| Total equity and liabilities | 10/49 | €14,407 | €18,027 | +€3,621 | +25.1% |
| Equity | 10/15 | -€47,476 | -€47,354 | +€122 | +0.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€53,676 | -€53,554 | +€122 | +0.2% |
| Amounts payable | 17/49 | €61,883 | €65,381 | +€3,499 | +5.7% |
| Amounts payable within one year | 42/48 | €61,883 | €65,140 | +€3,258 | +5.3% |
| Trade debts | 44 | €48 | €16,571 | +€16,522 | +34257.5% |
| Suppliers | 440/4 | €48 | €16,571 | +€16,522 | +34257.5% |
| Taxes, remuneration and social security | 45 | €5,612 | €5,085 | -€527 | -9.4% |
| Taxes | 450/3 | €5,612 | €4,395 | -€1,217 | -21.7% |
| Remuneration and social security | 454/9 | - | €690 | +€690 | |
| Other amounts payable | 47/48 | €56,222 | €43,484 | -€12,738 | -22.7% |
| Accrued charges and deferred income | 492/3 | - | €241 | +€241 | |
| Remuneration, social security and pensions | 62 | - | €13,307 | +€13,307 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,817 | €3,746 | +€929 | +33.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €2,329 | +€2,329 | |
| Other operating charges | 640/8 | - | €241 | +€241 | |
| Gross operating margin | 9900 | €21,748 | €20,426 | -€1,322 | -6.1% |
| Operating profit (loss) | 9901 | €18,931 | €803 | -€18,128 | -95.8% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €141 | €146 | +€5 | +3.3% |
| Recurring financial charges | 65 | €141 | €146 | +€5 | +3.3% |
| Profit (loss) for the period before taxes | 9903 | €18,790 | €657 | -€18,133 | -96.5% |
| Income taxes | 67/77 | €4,700 | €535 | -€4,165 | -88.6% |
| Profit (loss) for the period | 9904 | €14,090 | €122 | -€13,968 | -99.1% |
| Profit (loss) for the period to be appropriated | 9905 | €14,090 | €122 | -€13,968 | -99.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.