CHAPI-CHAPO EVENT & LOCATION: 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.
CHAPI-CHAPO EVENT & LOCATION
Largest movements
- Stocks and contracts +€7,241
up €7,241 (+28.7%), from €25,203 to €32,444
- Cash +€6,495
up €6,495 (+130%), from €4,999 to €11,493
mainly Debts after one year (+€9,200) and Depreciation (+€5,068)
- Tangible fixed assets -€1,152
down €1,152 (-10.0%), from €11,480 to €10,328
of which Furniture and vehicles: -€695
- Debts after one year +€9,200
up €9,200 (+77.6%), from €11,855 to €21,055
- Current portion of long-term debt +€3,480
up €3,480 (+106%), from €3,289 to €6,769
- Tax, wage and social debts -€2,726
down €2,726 (-75.1%), from €3,629 to €903
- Reserves +€1,914
up €1,914 (+10.8%), from €17,790 to €19,703
- Other debts +€1,020
up €1,020 (+27.5%), from €3,715 to €4,735
- Financial charges +€1,026
up €1,026 (+73.4%), from €1,399 to €2,425
- Depreciation +€982
up €982 (+24.0%), from €4,086 to €5,068
- Financial income +€836
up €836 (+6,904%), from €12 to €848
- Write-downs +€679
new in 2025: €679
- Taxes -€461
down €461 (-34.2%), from €1,347 to €886
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 | €45,495 | €58,560 | +€13,065 | +28.7% |
| Fixed assets | 21/28 | €11,480 | €10,328 | -€1,152 | -10.0% |
| Tangible fixed assets | 22/27 | €11,480 | €10,328 | -€1,152 | -10.0% |
| Plant, machinery and equipment | 23 | €10,770 | €10,313 | -€457 | -4.2% |
| Furniture and vehicles | 24 | €710 | €15 | -€695 | -97.9% |
| Current assets | 29/58 | €34,015 | €48,232 | +€14,217 | +41.8% |
| Stocks and contracts in progress | 3 | €25,203 | €32,444 | +€7,241 | +28.7% |
| Stocks | 30/36 | €25,203 | €32,444 | +€7,241 | +28.7% |
| Amounts receivable within one year | 40/41 | €3,813 | €4,294 | +€481 | +12.6% |
| Trade receivables | 40 | €3,307 | €4,139 | +€832 | +25.2% |
| Other amounts receivable | 41 | €506 | €156 | -€351 | -69.3% |
| Cash at bank and in hand | 54/58 | €4,999 | €11,493 | +€6,495 | +130% |
| Total equity and liabilities | 10/49 | €45,495 | €58,560 | +€13,065 | +28.7% |
| Equity | 10/15 | €21,790 | €23,703 | +€1,914 | +8.8% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €17,790 | €19,703 | +€1,914 | +10.8% |
| Distributable reserves | 133 | €17,790 | €19,703 | +€1,914 | +10.8% |
| Amounts payable | 17/49 | €23,705 | €34,856 | +€11,151 | +47.0% |
| Amounts payable after more than one year | 17 | €11,855 | €21,055 | +€9,200 | +77.6% |
| Financial debts | 170/4 | €11,855 | €21,055 | +€9,200 | +77.6% |
| Amounts payable within one year | 42/48 | €11,850 | €13,550 | +€1,700 | +14.3% |
| Current portion of amounts payable after more than one year | 42 | €3,289 | €6,769 | +€3,480 | +106% |
| Trade debts | 44 | €1,217 | €1,142 | -€75 | -6.2% |
| Suppliers | 440/4 | €1,217 | €1,142 | -€75 | -6.2% |
| Taxes, remuneration and social security | 45 | €3,629 | €903 | -€2,726 | -75.1% |
| Taxes | 450/3 | €3,629 | €903 | -€2,726 | -75.1% |
| Other amounts payable | 47/48 | €3,715 | €4,735 | +€1,020 | +27.5% |
| Accrued charges and deferred income | 492/3 | - | €252 | +€252 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,086 | €5,068 | +€982 | +24.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €679 | +€679 | |
| Other operating charges | 640/8 | €149 | €181 | +€32 | +21.5% |
| Gross operating margin | 9900 | €10,398 | €10,304 | -€93 | -0.9% |
| Operating profit (loss) | 9901 | €6,163 | €4,376 | -€1,787 | -29.0% |
| Financial income | 75/76B | €12 | €848 | +€836 | +6,904% |
| Recurring financial income | 75 | €12 | €848 | +€836 | +6,904% |
| Financial charges | 65/66B | €1,399 | €2,425 | +€1,026 | +73.4% |
| Recurring financial charges | 65 | €1,399 | €2,425 | +€1,026 | +73.4% |
| Profit (loss) for the period before taxes | 9903 | €4,776 | €2,799 | -€1,977 | -41.4% |
| Income taxes | 67/77 | €1,347 | €886 | -€461 | -34.2% |
| Profit (loss) for the period | 9904 | €3,429 | €1,914 | -€1,516 | -44.2% |
| Profit (loss) for the period to be appropriated | 9905 | €3,429 | €1,914 | -€1,516 | -44.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.