CHASSIS-FAT: 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.
CHASSIS-FAT
Largest movements
- Tangible fixed assets -€5,000
down €5,000 (-50.0%), from €10,000 to €5,000
- Stocks and contracts -€4,184
no longer reported in 2025 (was €4,184)
- Receivables within one year +€3,031
up €3,031 (+142.6%), from €2,125 to €5,156
of which Trade receivables: +€3,031
- Cash -€448
down €448 (-27.9%), from €1,603 to €1,156
mainly Debts after one year (-€6,050) and Tax, wage and social debts (-€4,225)
- Debts after one year -€6,050
no longer reported in 2025 (was €6,050)
- Tax, wage and social debts -€4,225
no longer reported in 2025 (was €4,225)
- Profit (loss) carried forward +€2,028
up €2,028 (+12.4%), from -€16,374 to -€14,347
- Other debts +€1,506
up €1,506 (+302.8%), from €497 to €2,003
- Current portion of long-term debt +€876
new in 2025: €876
- Taxes -€1,918
no longer reported in 2025 (was €1,918)
- Other operating charges -€1,413
down €1,413 (-72.8%), from €1,942 to €528
- Gross operating margin +€537
up €537 (+6.4%), from €8,404 to €8,942
- Financial charges +€265
up €265 (+23.7%), from €1,120 to €1,386
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 | €20,581 | €13,869 | -€6,713 | -32.6% |
| Fixed assets | 21/28 | €10,000 | €5,000 | -€5,000 | -50.0% |
| Tangible fixed assets | 22/27 | €10,000 | €5,000 | -€5,000 | -50.0% |
| Furniture and vehicles | 24 | €10,000 | €5,000 | -€5,000 | -50.0% |
| Current assets | 29/58 | €10,581 | €8,869 | -€1,713 | -16.2% |
| Stocks and contracts in progress | 3 | €4,184 | - | -€4,184 | |
| Stocks | 30/36 | €4,184 | - | -€4,184 | |
| Amounts receivable within one year | 40/41 | €2,125 | €5,156 | +€3,031 | +142.6% |
| Trade receivables | 40 | €82 | €3,113 | +€3,031 | +3684.6% |
| Other amounts receivable | 41 | €2,043 | €2,043 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,603 | €1,156 | -€448 | -27.9% |
| Deferred charges and accrued income | 490/1 | €2,669 | €2,557 | -€112 | -4.2% |
| Total equity and liabilities | 10/49 | €20,581 | €13,869 | -€6,713 | -32.6% |
| Equity | 10/15 | €4,086 | €6,113 | +€2,028 | +49.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,374 | -€14,347 | +€2,028 | +12.4% |
| Amounts payable | 17/49 | €16,496 | €7,755 | -€8,740 | -53.0% |
| Amounts payable after more than one year | 17 | €6,050 | - | -€6,050 | |
| Financial debts | 170/4 | €6,050 | - | -€6,050 | |
| Amounts payable within one year | 42/48 | €10,445 | €7,755 | -€2,690 | -25.8% |
| Current portion of amounts payable after more than one year | 42 | - | €876 | +€876 | |
| Trade debts | 44 | €5,723 | €4,877 | -€846 | -14.8% |
| Suppliers | 440/4 | €5,723 | €4,877 | -€846 | -14.8% |
| Taxes, remuneration and social security | 45 | €4,225 | - | -€4,225 | |
| Taxes | 450/3 | €4,225 | - | -€4,225 | |
| Other amounts payable | 47/48 | €497 | €2,003 | +€1,506 | +302.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,000 | €5,000 | = | 0.0% |
| Other operating charges | 640/8 | €1,942 | €528 | -€1,413 | -72.8% |
| Gross operating margin | 9900 | €8,404 | €8,942 | +€537 | +6.4% |
| Operating profit (loss) | 9901 | €1,463 | €3,414 | +€1,951 | +133.4% |
| Financial charges | 65/66B | €1,120 | €1,386 | +€265 | +23.7% |
| Recurring financial charges | 65 | €1,120 | €1,386 | +€265 | +23.7% |
| Profit (loss) for the period before taxes | 9903 | €342 | €2,028 | +€1,685 | +492.3% |
| Income taxes | 67/77 | €1,918 | - | -€1,918 | |
| Profit (loss) for the period | 9904 | -€1,576 | €2,028 | +€3,603 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,576 | €2,028 | +€3,603 |
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 9 October 2026 via checked.be.