CHAPE STRUCTURE: 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.
CHAPE STRUCTURE
Largest movements
- Receivables within one year -€135,977
down €135,977 (-70.9%), from €191,901 to €55,924
of which Trade receivables: -€125,406
- Cash -€3,983
down €3,983 (-79.3%), from €5,023 to €1,040
mainly Trade debts (-€88,014) and Tax, wage and social debts (-€56,222)
- Tangible fixed assets +€2,284
new in 2024: €2,284
- Trade debts -€88,014
down €88,014 (-95.5%), from €92,121 to €4,107
- Tax, wage and social debts -€56,222
down €56,222 (-75.1%), from €74,851 to €18,629
of which Remuneration and social security: -€39,109
- Profit (loss) carried forward +€7,032
up €7,032 (+28.4%), from €24,802 to €31,835
- Staff costs +€25,826
new in 2024: €25,826
- Gross operating margin +€11,441
up €11,441 (+36.8%), from €31,120 to €42,561
- Other operating charges +€4,200
new in 2024: €4,200
- Taxes -€908
down €908 (-15.1%), from €6,000 to €5,092
- Depreciation +€549
new in 2024: €549
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €196,924 | €59,571 | -€137,353 | -69.7% |
| Fixed assets | 21/28 | - | €2,284 | +€2,284 | |
| Tangible fixed assets | 22/27 | - | €2,284 | +€2,284 | |
| Furniture and vehicles | 24 | - | €2,284 | +€2,284 | |
| Current assets | 29/58 | €196,924 | €57,287 | -€139,637 | -70.9% |
| Amounts receivable within one year | 40/41 | €191,901 | €55,924 | -€135,977 | -70.9% |
| Trade receivables | 40 | €170,531 | €45,124 | -€125,406 | -73.5% |
| Other amounts receivable | 41 | €21,371 | €10,800 | -€10,571 | -49.5% |
| Cash at bank and in hand | 54/58 | €5,023 | €1,040 | -€3,983 | -79.3% |
| Deferred charges and accrued income | 490/1 | - | €323 | +€323 | |
| Total equity and liabilities | 10/49 | €196,924 | €59,571 | -€137,353 | -69.7% |
| Equity | 10/15 | €29,802 | €36,835 | +€7,032 | +23.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Outside capital | 11 | €5,000 | €5,000 | = | 0.0% |
| Other | 1109/19 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,802 | €31,835 | +€7,032 | +28.4% |
| Amounts payable | 17/49 | €167,122 | €22,737 | -€144,385 | -86.4% |
| Amounts payable within one year | 42/48 | €167,122 | €22,737 | -€144,385 | -86.4% |
| Trade debts | 44 | €92,121 | €4,107 | -€88,014 | -95.5% |
| Suppliers | 440/4 | €92,121 | €4,107 | -€88,014 | -95.5% |
| Taxes, remuneration and social security | 45 | €74,851 | €18,629 | -€56,222 | -75.1% |
| Taxes | 450/3 | €27,666 | €10,553 | -€17,113 | -61.9% |
| Remuneration and social security | 454/9 | €47,185 | €8,076 | -€39,109 | -82.9% |
| Other amounts payable | 47/48 | €149 | - | -€149 | |
| Remuneration, social security and pensions | 62 | - | €25,826 | +€25,826 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €549 | +€549 | |
| Other operating charges | 640/8 | - | €4,200 | +€4,200 | |
| Gross operating margin | 9900 | €31,120 | €42,561 | +€11,441 | +36.8% |
| Operating profit (loss) | 9901 | €31,120 | €11,986 | -€19,133 | -61.5% |
| Financial income | 75/76B | - | €234 | +€234 | |
| Recurring financial income | 75 | - | €234 | +€234 | |
| Financial charges | 65/66B | €317 | €96 | -€221 | -69.6% |
| Recurring financial charges | 65 | €317 | €96 | -€221 | -69.6% |
| Profit (loss) for the period before taxes | 9903 | €30,802 | €12,124 | -€18,678 | -60.6% |
| Income taxes | 67/77 | €6,000 | €5,092 | -€908 | -15.1% |
| Profit (loss) for the period | 9904 | €24,802 | €7,032 | -€17,770 | -71.6% |
| Profit (loss) for the period to be appropriated | 9905 | €24,802 | €7,032 | -€17,770 | -71.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.