CHAPEWERK EDDY: 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.
CHAPEWERK EDDY
Largest movements
- Receivables within one year +€97,419
up €97,419 (+38.2%), from €254,877 to €352,296
of which Trade receivables: +€63,141
- Cash +€79,727
up €79,727 (+524%), from €15,217 to €94,944
mainly Trade debts (+€96,281) and Tax, wage and social debts (+€77,297)
- Trade debts +€96,281
up €96,281 (+52.3%), from €184,090 to €280,371
of which Suppliers: +€277,271
- Tax, wage and social debts +€77,297
up €77,297 (+121%), from €63,748 to €141,045
of which Taxes: +€134,297
- Profit (loss) carried forward +€19,547
up €19,547 (+91.6%), from €21,332 to €40,879
- Other debts -€15,000
no longer reported in 2025 (was €15,000)
- Purchases and services +€272,933
up €272,933 (+29.5%), from €926,351 to €1.2m
- Turnover +€235,430
up €235,430 (+23.8%), from €989,095 to €1.2m
- Gross operating margin -€20,864
down €20,864 (-43.8%), from €47,598 to €26,734
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 | €286,171 | €464,296 | +€178,124 | +62.2% |
| Fixed assets | 21/28 | €16,077 | €17,056 | +€978 | +6.1% |
| Tangible fixed assets | 22/27 | €9,237 | €12,551 | +€3,313 | +35.9% |
| Furniture and vehicles | 24 | €9,237 | €12,551 | +€3,313 | +35.9% |
| Financial fixed assets | 28 | €6,840 | €4,505 | -€2,335 | -34.1% |
| Current assets | 29/58 | €270,094 | €447,240 | +€177,146 | +65.6% |
| Amounts receivable within one year | 40/41 | €254,877 | €352,296 | +€97,419 | +38.2% |
| Trade receivables | 40 | €252,436 | €315,577 | +€63,141 | +25.0% |
| Other amounts receivable | 41 | €2,441 | €36,719 | +€34,279 | +1,405% |
| Cash at bank and in hand | 54/58 | €15,217 | €94,944 | +€79,727 | +524% |
| Total equity and liabilities | 10/49 | €286,171 | €464,296 | +€178,124 | +62.2% |
| Equity | 10/15 | €23,332 | €42,879 | +€19,547 | +83.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,332 | €40,879 | +€19,547 | +91.6% |
| Amounts payable | 17/49 | €262,839 | €421,416 | +€158,577 | +60.3% |
| Amounts payable within one year | 42/48 | €262,839 | €421,416 | +€158,577 | +60.3% |
| Trade debts | 44 | €184,090 | €280,371 | +€96,281 | +52.3% |
| Suppliers | 440/4 | €3,100 | €280,371 | +€277,271 | +8,945% |
| Bills of exchange payable | 441 | €180,991 | - | -€180,991 | |
| Taxes, remuneration and social security | 45 | €63,748 | €141,045 | +€77,297 | +121% |
| Taxes | 450/3 | €6,748 | €141,045 | +€134,297 | +1,990% |
| Remuneration and social security | 454/9 | €57,000 | - | -€57,000 | |
| Other amounts payable | 47/48 | €15,000 | - | -€15,000 | |
| Turnover | 70 | €989,095 | €1,224,525 | +€235,430 | +23.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €926,351 | €1,199,284 | +€272,933 | +29.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,698 | €7,187 | +€4,489 | +166% |
| Other operating charges | 640/8 | €268 | - | -€268 | |
| Gross operating margin | 9900 | €47,598 | €26,734 | -€20,864 | -43.8% |
| Operating profit (loss) | 9901 | €44,631 | €19,547 | -€25,084 | -56.2% |
| Financial income | 75/76B | €148 | - | -€148 | |
| Recurring financial income | 75 | €148 | - | -€148 | |
| Financial charges | 65/66B | €1,699 | - | -€1,699 | |
| Recurring financial charges | 65 | €1,699 | - | -€1,699 | |
| Profit (loss) for the period before taxes | 9903 | €43,081 | €19,547 | -€23,534 | -54.6% |
| Income taxes | 67/77 | €6,748 | - | -€6,748 | |
| Profit (loss) for the period | 9904 | €36,332 | €19,547 | -€16,785 | -46.2% |
| Profit (loss) for the period to be appropriated | 9905 | €36,332 | €19,547 | -€16,785 | -46.2% |
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 20 October 2026 via checked.be.