CHAPA MODE: 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.
CHAPA MODE
Largest movements
- Cash +€12,386
up €12,386 (+40.3%), from €30,740 to €43,126
mainly Other debts (+€10,905) and Tax, wage and social debts (+€5,148)
- Receivables within one year -€1,973
down €1,973 (-15.1%), from €13,032 to €11,060
of which Trade receivables: -€1,004
- Other debts +€10,905
up €10,905 (+1,030%), from €1,059 to €11,964
- Reserves -€7,300
down €7,300 (-56.8%), from €12,860 to €5,560
- Tax, wage and social debts +€5,148
up €5,148 (+52.1%), from €9,882 to €15,029
of which Taxes: +€5,806
- Trade debts +€1,209
up €1,209 (+661%), from €183 to €1,391
- Gross operating margin +€8,823
up €8,823 (+14.1%), from €62,383 to €71,206
- Staff costs -€3,810
down €3,810 (-5.7%), from €66,626 to €62,815
- Taxes +€2,737
up €2,737 (+468%), from €585 to €3,321
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 | €45,123 | €55,109 | +€9,986 | +22.1% |
| Fixed assets | 21/28 | €1,124 | €689 | -€435 | -38.7% |
| Tangible fixed assets | 22/27 | €1,124 | €689 | -€435 | -38.7% |
| Furniture and vehicles | 24 | €1,124 | €689 | -€435 | -38.7% |
| Current assets | 29/58 | €43,999 | €54,420 | +€10,421 | +23.7% |
| Amounts receivable within one year | 40/41 | €13,032 | €11,060 | -€1,973 | -15.1% |
| Trade receivables | 40 | €12,062 | €11,058 | -€1,004 | -8.3% |
| Other amounts receivable | 41 | €970 | €1 | -€969 | -99.9% |
| Cash at bank and in hand | 54/58 | €30,740 | €43,126 | +€12,386 | +40.3% |
| Deferred charges and accrued income | 490/1 | €227 | €234 | +€7 | +3.2% |
| Total equity and liabilities | 10/49 | €45,123 | €55,109 | +€9,986 | +22.1% |
| Equity | 10/15 | €34,000 | €26,724 | -€7,275 | -21.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €12,860 | €5,560 | -€7,300 | -56.8% |
| Distributable reserves | 133 | €12,860 | €5,560 | -€7,300 | -56.8% |
| Profit (loss) carried forward | 14 | €14,940 | €14,964 | +€25 | +0.2% |
| Amounts payable | 17/49 | €11,123 | €28,385 | +€17,261 | +155% |
| Amounts payable within one year | 42/48 | €11,123 | €28,385 | +€17,261 | +155% |
| Trade debts | 44 | €183 | €1,391 | +€1,209 | +661% |
| Suppliers | 440/4 | €183 | €1,391 | +€1,209 | +661% |
| Taxes, remuneration and social security | 45 | €9,882 | €15,029 | +€5,148 | +52.1% |
| Taxes | 450/3 | €3,332 | €9,138 | +€5,806 | +174% |
| Remuneration and social security | 454/9 | €6,550 | €5,891 | -€658 | -10.1% |
| Other amounts payable | 47/48 | €1,059 | €11,964 | +€10,905 | +1,030% |
| Remuneration, social security and pensions | 62 | €66,626 | €62,815 | -€3,810 | -5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €885 | €435 | -€450 | -50.8% |
| Other operating charges | 640/8 | €114 | €387 | +€273 | +238% |
| Gross operating margin | 9900 | €62,383 | €71,206 | +€8,823 | +14.1% |
| Operating profit (loss) | 9901 | -€5,242 | €7,568 | +€12,810 | |
| Financial income | 75/76B | €2 | €2 | +€0 | +6.3% |
| Recurring financial income | 75 | €2 | €2 | +€0 | +6.3% |
| Financial charges | 65/66B | €257 | €524 | +€266 | +104% |
| Recurring financial charges | 65 | €257 | €524 | +€266 | +104% |
| Profit (loss) for the period before taxes | 9903 | -€5,498 | €7,046 | +€12,544 | |
| Income taxes | 67/77 | €585 | €3,321 | +€2,737 | +468% |
| Profit (loss) for the period | 9904 | -€6,082 | €3,725 | +€9,807 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,082 | €3,725 | +€9,807 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.