CHAPI CONSULT: 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.
CHAPI CONSULT
Largest movements
- Tangible fixed assets -€27,719
down €27,719 (-100.0%), from €27,719 to €0
of which Furniture and vehicles: -€25,002
- Cash -€7,245
down €7,245 (-94.0%), from €7,709 to €465
mainly Debts after one year (-€13,757) and Net result for the year (-€10,812)
- Receivables within one year -€3,138
down €3,138 (-32.3%), from €9,713 to €6,575
of which Trade receivables: -€5,948
- Debts after one year -€13,757
down €13,757 (-100.0%), from €13,757 to €0
- Profit (loss) carried forward -€10,812
down €10,812 (-50.2%), from -€21,526 to -€32,338
- Tax, wage and social debts -€8,032
down €8,032 (-95.5%), from €8,415 to €383
of which Taxes: -€5,982
- Current portion of long-term debt -€6,893
down €6,893 (-100.0%), from €6,893 to €0
- Trade debts +€956
up €956 (+388.6%), from €246 to €1,202
- Depreciation -€10,164
down €10,164 (-100.0%), from €10,164 to €0
- Gross operating margin -€6,337
down €6,337, from €4,374 to -€1,963
- Financial charges +€5,319
up €5,319 (+265.7%), from €2,001 to €7,320
of which Non-recurring financial charges: +€5,267
- Financial income +€177
up €177 (+876.7%), from €20 to €197
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 | €45,685 | €7,147 | -€38,538 | -84.4% |
| Fixed assets | 21/28 | €28,069 | €0 | -€28,069 | -100.0% |
| Tangible fixed assets | 22/27 | €27,719 | €0 | -€27,719 | -100.0% |
| Furniture and vehicles | 24 | €25,002 | €0 | -€25,002 | -100.0% |
| Other tangible fixed assets | 26 | €2,717 | €0 | -€2,717 | -100.0% |
| Financial fixed assets | 28 | €350 | €0 | -€350 | -100.0% |
| Current assets | 29/58 | €17,615 | €7,147 | -€10,469 | -59.4% |
| Amounts receivable within one year | 40/41 | €9,713 | €6,575 | -€3,138 | -32.3% |
| Trade receivables | 40 | €8,530 | €2,582 | -€5,948 | -69.7% |
| Other amounts receivable | 41 | €1,183 | €3,993 | +€2,810 | +237.6% |
| Cash at bank and in hand | 54/58 | €7,709 | €465 | -€7,245 | -94.0% |
| Deferred charges and accrued income | 490/1 | €193 | €107 | -€86 | -44.4% |
| Total equity and liabilities | 10/49 | €45,685 | €7,147 | -€38,538 | -84.4% |
| Equity | 10/15 | €16,374 | €5,562 | -€10,812 | -66.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €25,500 | €25,500 | = | 0.0% |
| Distributable reserves | 133 | €25,500 | €25,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,526 | -€32,338 | -€10,812 | -50.2% |
| Amounts payable | 17/49 | €29,311 | €1,584 | -€27,726 | -94.6% |
| Amounts payable after more than one year | 17 | €13,757 | €0 | -€13,757 | -100.0% |
| Financial debts | 170/4 | €13,757 | €0 | -€13,757 | -100.0% |
| Amounts payable within one year | 42/48 | €15,554 | €1,584 | -€13,969 | -89.8% |
| Current portion of amounts payable after more than one year | 42 | €6,893 | €0 | -€6,893 | -100.0% |
| Trade debts | 44 | €246 | €1,202 | +€956 | +388.6% |
| Suppliers | 440/4 | €246 | €1,202 | +€956 | +388.6% |
| Taxes, remuneration and social security | 45 | €8,415 | €383 | -€8,032 | -95.5% |
| Taxes | 450/3 | €6,365 | €383 | -€5,982 | -94.0% |
| Remuneration and social security | 454/9 | €2,050 | €0 | -€2,050 | -100.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €150 | +€150 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,164 | €0 | -€10,164 | -100.0% |
| Other operating charges | 640/8 | €446 | €449 | +€3 | +0.6% |
| Non-recurring operating charges | 66A | - | €1,137 | +€1,137 | |
| Gross operating margin | 9900 | €4,374 | -€1,963 | -€6,337 | |
| Operating profit (loss) | 9901 | -€6,236 | -€3,549 | +€2,687 | +43.1% |
| Financial income | 75/76B | €20 | €197 | +€177 | +876.7% |
| Recurring financial income | 75 | €20 | €197 | +€177 | +876.7% |
| Financial charges | 65/66B | €2,001 | €7,320 | +€5,319 | +265.7% |
| Recurring financial charges | 65 | €2,001 | €2,053 | +€52 | +2.6% |
| Non-recurring financial charges | 66B | - | €5,267 | +€5,267 | |
| Profit (loss) for the period before taxes | 9903 | -€8,217 | -€10,673 | -€2,456 | -29.9% |
| Income taxes | 67/77 | €134 | €139 | +€5 | +3.6% |
| Profit (loss) for the period | 9904 | -€8,352 | -€10,812 | -€2,460 | -29.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,352 | -€10,812 | -€2,460 | -29.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.