CHAPAU: 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.
CHAPAU
Largest movements
- Tangible fixed assets -€23,494
down €23,494 (-2.9%), from €821,953 to €798,459
of which Land and buildings: -€22,630
- Contributions +€80,000
up €80,000 (+400.0%), from €20,000 to €100,000
- Other debts -€70,412
down €70,412 (-13.7%), from €513,774 to €443,362
- Debts after one year -€30,751
down €30,751 (-12.4%), from €248,474 to €217,723
- Gross operating margin +€4,134
up €4,134 (+10.1%), from €40,969 to €45,103
- Financial charges +€2,229
up €2,229 (+22.2%), from €10,041 to €12,270
of which Non-recurring financial charges: +€3,326
- Taxes +€791
up €791 (+58.2%), from €1,359 to €2,149
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 | €858,971 | €841,553 | -€17,417 | -2.0% |
| Fixed assets | 21/28 | €821,953 | €798,459 | -€23,494 | -2.9% |
| Tangible fixed assets | 22/27 | €821,953 | €798,459 | -€23,494 | -2.9% |
| Land and buildings | 22 | €817,202 | €794,572 | -€22,630 | -2.8% |
| Furniture and vehicles | 24 | €4,751 | €3,887 | -€864 | -18.2% |
| Current assets | 29/58 | €37,018 | €43,094 | +€6,076 | +16.4% |
| Amounts receivable within one year | 40/41 | €35,879 | €42,363 | +€6,483 | +18.1% |
| Trade receivables | 40 | €34,735 | €42,363 | +€7,628 | +22.0% |
| Other amounts receivable | 41 | €1,145 | - | -€1,145 | |
| Cash at bank and in hand | 54/58 | €1,139 | €732 | -€407 | -35.7% |
| Total equity and liabilities | 10/49 | €858,971 | €841,553 | -€17,417 | -2.0% |
| Equity | 10/15 | €56,126 | €142,030 | +€85,904 | +153.1% |
| Contributions | 10/11 | €20,000 | €100,000 | +€80,000 | +400.0% |
| Profit (loss) carried forward | 14 | €36,126 | €42,030 | +€5,904 | +16.3% |
| Amounts payable | 17/49 | €802,845 | €699,524 | -€103,321 | -12.9% |
| Amounts payable after more than one year | 17 | €248,474 | €217,723 | -€30,751 | -12.4% |
| Financial debts | 170/4 | €248,474 | €217,723 | -€30,751 | -12.4% |
| Amounts payable within one year | 42/48 | €550,257 | €481,801 | -€68,456 | -12.4% |
| Current portion of amounts payable after more than one year | 42 | €33,466 | €30,751 | -€2,715 | -8.1% |
| Trade debts | 44 | €1,659 | €1,699 | +€41 | +2.5% |
| Suppliers | 440/4 | €1,659 | €1,699 | +€41 | +2.5% |
| Taxes, remuneration and social security | 45 | €1,359 | €5,989 | +€4,630 | +340.8% |
| Taxes | 450/3 | €1,359 | €5,989 | +€4,630 | +340.8% |
| Other amounts payable | 47/48 | €513,774 | €443,362 | -€70,412 | -13.7% |
| Accrued charges and deferred income | 492/3 | €4,115 | - | -€4,115 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,494 | €23,494 | = | 0.0% |
| Other operating charges | 640/8 | €1,255 | €1,285 | +€31 | +2.5% |
| Gross operating margin | 9900 | €40,969 | €45,103 | +€4,134 | +10.1% |
| Operating profit (loss) | 9901 | €16,221 | €20,324 | +€4,103 | +25.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €10,041 | €12,270 | +€2,229 | +22.2% |
| Recurring financial charges | 65 | €10,041 | €8,945 | -€1,097 | -10.9% |
| Non-recurring financial charges | 66B | - | €3,326 | +€3,326 | |
| Profit (loss) for the period before taxes | 9903 | €6,180 | €8,053 | +€1,874 | +30.3% |
| Income taxes | 67/77 | €1,359 | €2,149 | +€791 | +58.2% |
| Profit (loss) for the period | 9904 | €4,821 | €5,904 | +€1,083 | +22.5% |
| Profit (loss) for the period to be appropriated | 9905 | €4,821 | €5,904 | +€1,083 | +22.5% |
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 7 October 2026 via checked.be.