CHAPOO: 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.
CHAPOO
Largest movements
- Tangible fixed assets +€31,851
new in 2025: €31,851
- Receivables within one year -€13,663
down €13,663 (-51.2%), from €26,696 to €13,033
of which Trade receivables: -€14,001
- Cash +€5,626
up €5,626 (+25.4%), from €22,114 to €27,740
mainly Other debts (+€22,802) and Receivables within one year (+€13,663)
- Other debts +€22,802
up €22,802 (+20.6%), from €110,876 to €133,678
- Profit (loss) carried forward +€11,009
up €11,009 (+3.0%), from -€369,837 to -€358,828
- Trade debts -€6,716
down €6,716 (-78.5%), from €8,554 to €1,838
- Tax, wage and social debts -€3,001
down €3,001 (-52.2%), from €5,750 to €2,749
- Gross operating margin -€6,372
down €6,372 (-25.1%), from €25,388 to €19,017
- Depreciation +€5,381
new in 2025: €5,381
- Other operating charges +€980
up €980 (+124.2%), from €789 to €1,769
- Taxes -€637
down €637 (-100.0%), from €637 to €0
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 | €67,617 | €92,291 | +€24,674 | +36.5% |
| Fixed assets | 21/28 | - | €31,851 | +€31,851 | |
| Tangible fixed assets | 22/27 | - | €31,851 | +€31,851 | |
| Furniture and vehicles | 24 | - | €31,851 | +€31,851 | |
| Current assets | 29/58 | €67,617 | €60,440 | -€7,177 | -10.6% |
| Stocks and contracts in progress | 3 | €18,468 | €18,468 | = | 0.0% |
| Stocks | 30/36 | €18,468 | €18,468 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €26,696 | €13,033 | -€13,663 | -51.2% |
| Trade receivables | 40 | €26,696 | €12,695 | -€14,001 | -52.4% |
| Other amounts receivable | 41 | - | €338 | +€338 | |
| Cash at bank and in hand | 54/58 | €22,114 | €27,740 | +€5,626 | +25.4% |
| Deferred charges and accrued income | 490/1 | €339 | €1,199 | +€860 | +253.7% |
| Total equity and liabilities | 10/49 | €67,617 | €92,291 | +€24,674 | +36.5% |
| Equity | 10/15 | -€57,563 | -€45,974 | +€11,589 | +20.1% |
| Contributions | 10/11 | €123,947 | €123,947 | = | 0.0% |
| Capital | 10 | €123,947 | €123,947 | = | 0.0% |
| Issued capital | 100 | €123,947 | €123,947 | = | 0.0% |
| Reserves | 13 | €188,328 | €188,907 | +€579 | +0.3% |
| Non-distributable reserves | 130/1 | €1,191 | €1,770 | +€579 | +48.7% |
| Legal reserve | 130 | €1,191 | €1,770 | +€579 | +48.7% |
| Distributable reserves | 133 | €187,137 | €187,137 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€369,837 | -€358,828 | +€11,009 | +3.0% |
| Amounts payable | 17/49 | €125,180 | €138,266 | +€13,086 | +10.5% |
| Amounts payable within one year | 42/48 | €125,180 | €138,266 | +€13,086 | +10.5% |
| Trade debts | 44 | €8,554 | €1,838 | -€6,716 | -78.5% |
| Suppliers | 440/4 | €8,554 | €1,838 | -€6,716 | -78.5% |
| Taxes, remuneration and social security | 45 | €5,750 | €2,749 | -€3,001 | -52.2% |
| Taxes | 450/3 | €5,750 | €2,749 | -€3,001 | -52.2% |
| Other amounts payable | 47/48 | €110,876 | €133,678 | +€22,802 | +20.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €5,381 | +€5,381 | |
| Other operating charges | 640/8 | €789 | €1,769 | +€980 | +124.2% |
| Gross operating margin | 9900 | €25,388 | €19,017 | -€6,372 | -25.1% |
| Operating profit (loss) | 9901 | €24,599 | €11,867 | -€12,732 | -51.8% |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €152 | €278 | +€127 | +83.8% |
| Recurring financial charges | 65 | €152 | €278 | +€127 | +83.8% |
| Profit (loss) for the period before taxes | 9903 | €24,448 | €11,589 | -€12,859 | -52.6% |
| Income taxes | 67/77 | €637 | €0 | -€637 | -100.0% |
| Profit (loss) for the period | 9904 | €23,810 | €11,589 | -€12,222 | -51.3% |
| Profit (loss) for the period to be appropriated | 9905 | €23,810 | €11,589 | -€12,222 | -51.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.