CHAP: 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.
CHAP
Largest movements
- Tangible fixed assets -€8,020
down €8,020 (-10.6%), from €75,919 to €67,899
- Cash +€2,491
up €2,491 (+50.9%), from €4,894 to €7,385
mainly Depreciation (+€8,020) and Net result for the year (+€3,496)
- Other debts -€9,000
down €9,000 (-6.4%), from €140,701 to €131,701
- Profit (loss) carried forward +€3,496
up €3,496 (+2.9%), from -€121,913 to -€118,417
- Gross operating margin +€1,689
up €1,689 (+14.8%), from €11,451 to €13,140
- Depreciation -€1,272
down €1,272 (-13.7%), from €9,292 to €8,020
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 | €80,813 | €75,283 | -€5,529 | -6.8% |
| Fixed assets | 21/28 | €75,919 | €67,899 | -€8,020 | -10.6% |
| Tangible fixed assets | 22/27 | €75,919 | €67,899 | -€8,020 | -10.6% |
| Land and buildings | 22 | €75,919 | €67,899 | -€8,020 | -10.6% |
| Current assets | 29/58 | €4,894 | €7,385 | +€2,491 | +50.9% |
| Cash at bank and in hand | 54/58 | €4,894 | €7,385 | +€2,491 | +50.9% |
| Total equity and liabilities | 10/49 | €80,813 | €75,283 | -€5,529 | -6.8% |
| Equity | 10/15 | -€59,913 | -€56,417 | +€3,496 | +5.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€121,913 | -€118,417 | +€3,496 | +2.9% |
| Amounts payable | 17/49 | €140,726 | €131,701 | -€9,025 | -6.4% |
| Amounts payable within one year | 42/48 | €140,726 | €131,701 | -€9,025 | -6.4% |
| Trade debts | 44 | €25 | - | -€25 | |
| Suppliers | 440/4 | €25 | - | -€25 | |
| Other amounts payable | 47/48 | €140,701 | €131,701 | -€9,000 | -6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,292 | €8,020 | -€1,272 | -13.7% |
| Other operating charges | 640/8 | €1,615 | €1,666 | +€50 | +3.1% |
| Gross operating margin | 9900 | €11,451 | €13,140 | +€1,689 | +14.8% |
| Operating profit (loss) | 9901 | €544 | €3,454 | +€2,910 | +535% |
| Financial income | 75/76B | €66 | €42 | -€24 | -36.9% |
| Recurring financial income | 75 | €66 | €42 | -€24 | -36.9% |
| Profit (loss) for the period before taxes | 9903 | €610 | €3,496 | +€2,886 | +473% |
| Profit (loss) for the period | 9904 | €610 | €3,496 | +€2,886 | +473% |
| Profit (loss) for the period to be appropriated | 9905 | €610 | €3,496 | +€2,886 | +473% |
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 24 October 2026 via checked.be.