CHAPLIN: 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.
CHAPLIN
Largest movements
- Tangible fixed assets -€7,507
down €7,507 (-4.9%), from €153,924 to €146,418
of which Land and buildings: -€7,730
- Receivables within one year +€4,801
up €4,801 (+118.2%), from €4,062 to €8,863
of which Trade receivables: +€4,801
- Other debts -€7,842
down €7,842 (-56.2%), from €13,953 to €6,112
- Trade debts +€3,718
up €3,718 (+3717.5%), from €100 to €3,818
- Profit (loss) carried forward +€3,147
up €3,147 (+1.6%), from €200,136 to €203,283
- Gross operating margin +€10,135
up €10,135 (+51.1%), from €19,827 to €29,963
- Financial income -€4,005
down €4,005 (-100.0%), from €4,005 to €0
- Depreciation -€459
down €459 (-2.6%), from €17,842 to €17,383
- Other operating charges +€381
up €381 (+4.3%), from €8,869 to €9,250
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 | €259,531 | €259,148 | -€383 | -0.1% |
| Fixed assets | 21/28 | €153,924 | €146,418 | -€7,507 | -4.9% |
| Tangible fixed assets | 22/27 | €153,924 | €146,418 | -€7,507 | -4.9% |
| Land and buildings | 22 | €106,827 | €99,097 | -€7,730 | -7.2% |
| Plant, machinery and equipment | 23 | €36,088 | €40,513 | +€4,425 | +12.3% |
| Furniture and vehicles | 24 | €11,009 | €6,808 | -€4,201 | -38.2% |
| Current assets | 29/58 | €105,607 | €112,730 | +€7,123 | +6.7% |
| Stocks and contracts in progress | 3 | €22,743 | €23,528 | +€785 | +3.5% |
| Stocks | 30/36 | €22,743 | €23,528 | +€785 | +3.5% |
| Amounts receivable within one year | 40/41 | €4,062 | €8,863 | +€4,801 | +118.2% |
| Trade receivables | 40 | €4,062 | €8,863 | +€4,801 | +118.2% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €75,069 | €76,503 | +€1,434 | +1.9% |
| Deferred charges and accrued income | 490/1 | €3,733 | €3,837 | +€104 | +2.8% |
| Total equity and liabilities | 10/49 | €259,531 | €259,148 | -€383 | -0.1% |
| Equity | 10/15 | €244,818 | €247,965 | +€3,147 | +1.3% |
| Contributions | 10/11 | €29,462 | €29,462 | = | 0.0% |
| Reserves | 13 | €15,220 | €15,220 | = | 0.0% |
| Distributable reserves | 133 | €15,220 | €15,220 | = | 0.0% |
| Profit (loss) carried forward | 14 | €200,136 | €203,283 | +€3,147 | +1.6% |
| Amounts payable | 17/49 | €14,713 | €11,183 | -€3,530 | -24.0% |
| Amounts payable within one year | 42/48 | €14,713 | €11,183 | -€3,530 | -24.0% |
| Trade debts | 44 | €100 | €3,818 | +€3,718 | +3717.5% |
| Suppliers | 440/4 | €100 | €3,818 | +€3,718 | +3717.5% |
| Advances received on contracts in progress | 46 | €300 | €225 | -€75 | -25.0% |
| Taxes, remuneration and social security | 45 | €360 | €1,028 | +€669 | +186.0% |
| Taxes | 450/3 | €360 | €1,028 | +€669 | +186.0% |
| Other amounts payable | 47/48 | €13,953 | €6,112 | -€7,842 | -56.2% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,842 | €17,383 | -€459 | -2.6% |
| Other operating charges | 640/8 | €8,869 | €9,250 | +€381 | +4.3% |
| Gross operating margin | 9900 | €19,827 | €29,963 | +€10,135 | +51.1% |
| Operating profit (loss) | 9901 | -€6,883 | €3,330 | +€10,214 | |
| Financial income | 75/76B | €4,005 | €0 | -€4,005 | -100.0% |
| Recurring financial income | 75 | €4,005 | €0 | -€4,005 | -100.0% |
| Financial charges | 65/66B | €133 | €85 | -€48 | -35.7% |
| Recurring financial charges | 65 | €133 | €85 | -€48 | -35.7% |
| Profit (loss) for the period before taxes | 9903 | -€3,011 | €3,245 | +€6,256 | |
| Income taxes | 67/77 | €310 | €98 | -€212 | -68.4% |
| Profit (loss) for the period | 9904 | -€3,321 | €3,147 | +€6,468 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,321 | €3,147 | +€6,468 |
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 12 October 2026 via checked.be.