Chapau: 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.
Chapau
Largest movements
- Cash +€12,105
up €12,105 (+147%), from €8,248 to €20,354
mainly Trade debts (+€10,289) and Receivables within one year (+€2,383)
- Receivables within one year -€2,383
down €2,383 (-4.5%), from €52,387 to €50,004
of which Other amounts receivable: -€2,383
- Trade debts +€10,289
up €10,289 (+20.8%), from €49,481 to €59,770
- Gross operating margin -€7,417
down €7,417 (-72.5%), from €10,224 to €2,807
- Financial charges -€1,702
down €1,702 (-59.9%), from €2,844 to €1,141
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €193,636 | €203,358 | +€9,722 | +5.0% |
| Fixed assets | 21/28 | €133,000 | €133,000 | = | 0.0% |
| Financial fixed assets | 28 | €133,000 | €133,000 | = | 0.0% |
| Current assets | 29/58 | €60,636 | €70,358 | +€9,722 | +16.0% |
| Amounts receivable within one year | 40/41 | €52,387 | €50,004 | -€2,383 | -4.5% |
| Trade receivables | 40 | €48,400 | €48,400 | = | 0.0% |
| Other amounts receivable | 41 | €3,987 | €1,604 | -€2,383 | -59.8% |
| Cash at bank and in hand | 54/58 | €8,248 | €20,354 | +€12,105 | +147% |
| Total equity and liabilities | 10/49 | €193,636 | €203,358 | +€9,722 | +5.0% |
| Equity | 10/15 | €121,449 | €122,587 | +€1,138 | +0.9% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €81,449 | €82,587 | +€1,138 | +1.4% |
| Distributable reserves | 133 | €81,449 | €82,587 | +€1,138 | +1.4% |
| Amounts payable | 17/49 | €72,186 | €80,770 | +€8,584 | +11.9% |
| Amounts payable after more than one year | 17 | €20,000 | €20,000 | = | 0.0% |
| Financial debts | 170/4 | €20,000 | €20,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €52,186 | €60,770 | +€8,584 | +16.4% |
| Trade debts | 44 | €49,481 | €59,770 | +€10,289 | +20.8% |
| Suppliers | 440/4 | €49,481 | €59,770 | +€10,289 | +20.8% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €2,705 | €1,000 | -€1,705 | -63.0% |
| Other operating charges | 640/8 | €513 | €528 | +€14 | +2.8% |
| Gross operating margin | 9900 | €10,224 | €2,807 | -€7,417 | -72.5% |
| Operating profit (loss) | 9901 | €9,711 | €2,279 | -€7,431 | -76.5% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,844 | €1,141 | -€1,702 | -59.9% |
| Recurring financial charges | 65 | €2,844 | €1,141 | -€1,702 | -59.9% |
| Profit (loss) for the period before taxes | 9903 | €6,867 | €1,138 | -€5,729 | -83.4% |
| Profit (loss) for the period | 9904 | €6,867 | €1,138 | -€5,729 | -83.4% |
| Profit (loss) for the period to be appropriated | 9905 | €6,867 | €1,138 | -€5,729 | -83.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.