CHASSIS 2000: 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.
CHASSIS 2000
Largest movements
- Cash -€225,381
down €225,381 (-78.9%), from €285,660 to €60,279
mainly Net result for the year (-€312,927) and Investment in fixed assets (net) (-€189,142)
- Receivables within one year -€150,117
down €150,117 (-36.1%), from €415,767 to €265,650
of which Other amounts receivable: -€78,189
- Current investments -€100,052
no longer reported in 2025 (was €100,052)
- Profit (loss) carried forward -€279,804
no longer reported in 2025 (was €279,804)
- Advances received -€90,902
down €90,902 (-43.3%), from €209,860 to €118,959
- Other debts -€62,151
down €62,151 (-53.6%), from €115,875 to €53,724
- Investment grants +€42,098
up €42,098 (+337.3%), from €12,480 to €54,577
- Reserves -€33,123
down €33,123 (-6.5%), from €506,197 to €473,074
of which Distributable reserves: -€33,123
- Gross operating margin -€513,912
down €513,912 (-47.6%), from €1.1m to €565,959
- Staff costs -€164,352
down €164,352 (-20.0%), from €821,916 to €657,564
- Depreciation +€35,813
up €35,813 (+26.0%), from €137,753 to €173,566
- Write-downs -€22,712
down €22,712, from €13,649 to -€9,063
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 | €2,332,252 | €1,889,132 | -€443,120 | -19.0% |
| Fixed assets | 21/28 | €1,337,630 | €1,353,206 | +€15,576 | +1.2% |
| Intangible fixed assets | 21 | €21,410 | €25,815 | +€4,405 | +20.6% |
| Tangible fixed assets | 22/27 | €1,315,786 | €1,327,292 | +€11,506 | +0.9% |
| Land and buildings | 22 | €853,518 | €770,049 | -€83,469 | -9.8% |
| Plant, machinery and equipment | 23 | €382,048 | €364,426 | -€17,623 | -4.6% |
| Furniture and vehicles | 24 | €63,852 | €40,051 | -€23,801 | -37.3% |
| Other tangible fixed assets | 26 | €16,368 | €152,767 | +€136,398 | +833.3% |
| Financial fixed assets | 28 | €434 | €99 | -€334 | -77.1% |
| Current assets | 29/58 | €994,622 | €535,926 | -€458,696 | -46.1% |
| Amounts receivable after more than one year | 29 | €15,000 | €15,000 | = | 0.0% |
| Other amounts receivable | 291 | €15,000 | €15,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €151,445 | €164,417 | +€12,973 | +8.6% |
| Stocks | 30/36 | €151,445 | €164,417 | +€12,973 | +8.6% |
| Amounts receivable within one year | 40/41 | €415,767 | €265,650 | -€150,117 | -36.1% |
| Trade receivables | 40 | €297,243 | €225,315 | -€71,928 | -24.2% |
| Other amounts receivable | 41 | €118,524 | €40,335 | -€78,189 | -66.0% |
| Current investments | 50/53 | €100,052 | - | -€100,052 | |
| Cash at bank and in hand | 54/58 | €285,660 | €60,279 | -€225,381 | -78.9% |
| Deferred charges and accrued income | 490/1 | €26,698 | €30,579 | +€3,881 | +14.5% |
| Total equity and liabilities | 10/49 | €2,332,252 | €1,889,132 | -€443,120 | -19.0% |
| Equity | 10/15 | €860,455 | €589,625 | -€270,830 | -31.5% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €506,197 | €473,074 | -€33,123 | -6.5% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Distributable reserves | 133 | €500,000 | €466,877 | -€33,123 | -6.6% |
| Profit (loss) carried forward | 14 | €279,804 | - | -€279,804 | |
| Investment grants | 15 | €12,480 | €54,577 | +€42,098 | +337.3% |
| Amounts payable | 17/49 | €1,471,797 | €1,299,507 | -€172,290 | -11.7% |
| Amounts payable after more than one year | 17 | €808,489 | €812,727 | +€4,238 | +0.5% |
| Financial debts | 170/4 | €808,489 | €712,727 | -€95,762 | -11.8% |
| Other amounts payable | 178/9 | - | €100,000 | +€100,000 | |
| Amounts payable within one year | 42/48 | €650,509 | €477,589 | -€172,920 | -26.6% |
| Current portion of amounts payable after more than one year | 42 | €97,356 | €95,762 | -€1,593 | -1.6% |
| Trade debts | 44 | €147,502 | €143,067 | -€4,435 | -3.0% |
| Suppliers | 440/4 | €147,502 | €143,067 | -€4,435 | -3.0% |
| Advances received on contracts in progress | 46 | €209,860 | €118,959 | -€90,902 | -43.3% |
| Taxes, remuneration and social security | 45 | €79,915 | €66,077 | -€13,839 | -17.3% |
| Taxes | 450/3 | €3,912 | €3,213 | -€699 | -17.9% |
| Remuneration and social security | 454/9 | €76,004 | €62,864 | -€13,140 | -17.3% |
| Other amounts payable | 47/48 | €115,875 | €53,724 | -€62,151 | -53.6% |
| Accrued charges and deferred income | 492/3 | €12,799 | €9,191 | -€3,608 | -28.2% |
| Remuneration, social security and pensions | 62 | €821,916 | €657,564 | -€164,352 | -20.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €137,753 | €173,566 | +€35,813 | +26.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €13,649 | -€9,063 | -€22,712 | |
| Other operating charges | 640/8 | €33,798 | €27,892 | -€5,905 | -17.5% |
| Gross operating margin | 9900 | €1,079,871 | €565,959 | -€513,912 | -47.6% |
| Operating profit (loss) | 9901 | €72,755 | -€284,001 | -€356,755 | |
| Financial income | 75/76B | €8,241 | €6,368 | -€1,873 | -22.7% |
| Recurring financial income | 75 | €8,241 | €6,368 | -€1,873 | -22.7% |
| Financial charges | 65/66B | €23,954 | €34,682 | +€10,727 | +44.8% |
| Recurring financial charges | 65 | €23,954 | €34,682 | +€10,727 | +44.8% |
| Profit (loss) for the period before taxes | 9903 | €57,042 | -€312,314 | -€369,356 | |
| Income taxes | 67/77 | €9,896 | €613 | -€9,282 | -93.8% |
| Profit (loss) for the period | 9904 | €47,146 | -€312,927 | -€360,073 | |
| Profit (loss) for the period to be appropriated | 9905 | €47,146 | -€312,927 | -€360,073 |
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 30 September 2026 via checked.be.