CHASCO: 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.
What changed
CHASCO
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€332,409
2024 · €364,583-€32,174
Equity
€1.2m
2024 · €879,037+€332,409
Cash
€444,821
2024 · €476,148-€31,327
Balance sheet total
€4.8m
2024 · €5.2m-€412,924
Largest movements
Assets
- Tangible fixed assets -€340,469
down €340,469 (-13.3%), from €2.6m to €2.2m
of which Other tangible fixed assets: -€189,021
- Intangible fixed assets -€188,000
down €188,000 (-17.5%), from €1.1m to €888,820
- Current investments +€100,000
new in 2025: €100,000
- Stocks and contracts +€62,991
up €62,991 (+9.2%), from €685,222 to €748,213
Equity and liabilities
- Debts after one year -€695,609
down €695,609 (-35.3%), from €2.0m to €1.3m
- Reserves +€300,000
up €300,000 (+47.7%), from €629,000 to €929,000
- Other debts -€98,720
down €98,720 (-27.0%), from €365,816 to €267,096
- Accrued charges and deferred income +€66,612
up €66,612 (+576.8%), from €11,549 to €78,162
Income statement
- Taxes +€50,487
up €50,487 (+89.9%), from €56,154 to €106,641
- Staff costs +€50,255
up €50,255 (+12.7%), from €394,824 to €445,080
- Depreciation -€49,276
down €49,276 (-7.8%), from €632,207 to €582,932
- Gross operating margin +€19,797
up €19,797 (+1.3%), from €1.5m to €1.6m
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.
Result 2024
€364,583
Gross operating margin
+€19,797
Staff costs
-€50,255
Depreciation
+€49,276
Other operating charges
-€3,311
Financial income
+€2,756
Financial charges
+€52
Taxes
-€50,487
Result 2025
€332,409
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.
From operations
+€818,745
Investment
-€154,463
Financing
-€695,609
Cash 2024
€476,148
From operations (derived)
+€818,745
Net result for the year
+€332,409
Depreciation
+€582,932
Stocks and contracts
-€62,991
Receivables within one year
+€16,906
Deferred charges and accrued income
-€786
Trade debts
-€43,000
Tax, wage and social debts
+€20,965
Advances received
+€4,418
Other debts
-€98,720
Accrued charges and deferred income
+€66,612
Investment (derived)
-€154,463
Investment in fixed assets (net)
-€54,463
Current investments
-€100,000
Financing
-€695,609
Debts after one year
-€695,609
Cash 2025
€444,821
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,172,205 | €4,759,281 | -€412,924 | -8.0% |
| Fixed assets | 21/28 | €3,648,657 | €3,120,188 | -€528,469 | -14.5% |
| Intangible fixed assets | 21 | €1,076,820 | €888,820 | -€188,000 | -17.5% |
| Tangible fixed assets | 22/27 | €2,565,897 | €2,225,428 | -€340,469 | -13.3% |
| Plant, machinery and equipment | 23 | €542,675 | €444,912 | -€97,763 | -18.0% |
| Furniture and vehicles | 24 | €470,225 | €416,541 | -€53,684 | -11.4% |
| Other tangible fixed assets | 26 | €1,552,997 | €1,363,976 | -€189,021 | -12.2% |
| Financial fixed assets | 28 | €5,940 | €5,940 | = | 0.0% |
| Current assets | 29/58 | €1,523,549 | €1,639,093 | +€115,544 | +7.6% |
| Stocks and contracts in progress | 3 | €685,222 | €748,213 | +€62,991 | +9.2% |
| Stocks | 30/36 | €685,222 | €748,213 | +€62,991 | +9.2% |
| Amounts receivable within one year | 40/41 | €353,809 | €336,903 | -€16,906 | -4.8% |
| Trade receivables | 40 | €130,610 | €142,801 | +€12,190 | +9.3% |
| Other amounts receivable | 41 | €223,199 | €194,103 | -€29,096 | -13.0% |
| Current investments | 50/53 | - | €100,000 | +€100,000 | |
| Cash at bank and in hand | 54/58 | €476,148 | €444,821 | -€31,327 | -6.6% |
| Deferred charges and accrued income | 490/1 | €8,370 | €9,156 | +€786 | +9.4% |
| Total equity and liabilities | 10/49 | €5,172,205 | €4,759,281 | -€412,924 | -8.0% |
| Equity | 10/15 | €879,037 | €1,211,446 | +€332,409 | +37.8% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | €629,000 | €929,000 | +€300,000 | +47.7% |
| Distributable reserves | 133 | €629,000 | €929,000 | +€300,000 | +47.7% |
| Profit (loss) carried forward | 14 | €37 | €32,446 | +€32,409 | +86492.0% |
| Amounts payable | 17/49 | €4,293,168 | €3,547,835 | -€745,333 | -17.4% |
| Amounts payable after more than one year | 17 | €1,971,626 | €1,276,017 | -€695,609 | -35.3% |
| Financial debts | 170/4 | €1,971,626 | €1,276,017 | -€695,609 | -35.3% |
| Amounts payable within one year | 42/48 | €2,309,993 | €2,193,656 | -€116,337 | -5.0% |
| Current portion of amounts payable after more than one year | 42 | €203,576 | €203,576 | = | 0.0% |
| Trade debts | 44 | €1,652,637 | €1,609,638 | -€43,000 | -2.6% |
| Suppliers | 440/4 | €1,652,637 | €1,609,638 | -€43,000 | -2.6% |
| Advances received on contracts in progress | 46 | €40,655 | €45,073 | +€4,418 | +10.9% |
| Taxes, remuneration and social security | 45 | €47,308 | €68,273 | +€20,965 | +44.3% |
| Taxes | 450/3 | €806 | €20,528 | +€19,721 | +2445.8% |
| Remuneration and social security | 454/9 | €46,501 | €47,745 | +€1,244 | +2.7% |
| Other amounts payable | 47/48 | €365,816 | €267,096 | -€98,720 | -27.0% |
| Accrued charges and deferred income | 492/3 | €11,549 | €78,162 | +€66,612 | +576.8% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €394,824 | €445,080 | +€50,255 | +12.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €632,207 | €582,932 | -€49,276 | -7.8% |
| Other operating charges | 640/8 | €9,346 | €12,657 | +€3,311 | +35.4% |
| Gross operating margin | 9900 | €1,542,725 | €1,562,522 | +€19,797 | +1.3% |
| Operating profit (loss) | 9901 | €506,348 | €521,853 | +€15,505 | +3.1% |
| Financial income | 75/76B | €12 | €2,768 | +€2,756 | +22098.4% |
| Recurring financial income | 75 | €12 | €2,768 | +€2,756 | +22098.4% |
| Financial charges | 65/66B | €85,624 | €85,572 | -€52 | -0.1% |
| Recurring financial charges | 65 | €85,624 | €85,572 | -€52 | -0.1% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €420,737 | €439,050 | +€18,313 | +4.4% |
| Income taxes | 67/77 | €56,154 | €106,641 | +€50,487 | +89.9% |
| Profit (loss) for the period | 9904 | €364,583 | €332,409 | -€32,174 | -8.8% |
| Profit (loss) for the period to be appropriated | 9905 | €364,583 | €332,409 | -€32,174 | -8.8% |
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 7 October 2026 via checked.be.