CHASSIS NELIS: 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 NELIS
Largest movements
- Cash +€10,811
up €10,811 (+40.1%), from €26,984 to €37,795
mainly Depreciation (+€10,045) and Trade debts (+€9,969)
- Tangible fixed assets -€10,045
down €10,045 (-30.0%), from €33,453 to €23,408
of which Furniture and vehicles: -€8,957
- Receivables within one year -€5,552
down €5,552 (-17.9%), from €30,953 to €25,400
of which Trade receivables: -€7,821
- Trade debts +€9,969
up €9,969 (+45.0%), from €22,160 to €32,130
- Debts after one year -€5,018
down €5,018 (-27.1%), from €18,518 to €13,500
- Current portion of long-term debt -€4,959
down €4,959 (-49.5%), from €10,013 to €5,054
- Other debts -€4,535
down €4,535 (-73.3%), from €6,191 to €1,655
- Staff costs -€23,909
down €23,909 (-22.0%), from €108,842 to €84,934
- Gross operating margin -€10,926
down €10,926 (-9.4%), from €115,858 to €104,932
- Other operating charges +€3,770
up €3,770 (+142%), from €2,663 to €6,432
- Financial charges +€1,274
up €1,274 (+96.9%), from €1,315 to €2,589
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.
Derived cash bridge
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 | €106,406 | €102,428 | -€3,979 | -3.7% |
| Fixed assets | 21/28 | €37,053 | €27,008 | -€10,045 | -27.1% |
| Tangible fixed assets | 22/27 | €33,453 | €23,408 | -€10,045 | -30.0% |
| Land and buildings | 22 | €20,907 | €19,819 | -€1,088 | -5.2% |
| Furniture and vehicles | 24 | €12,546 | €3,589 | -€8,957 | -71.4% |
| Financial fixed assets | 28 | €3,600 | €3,600 | = | 0.0% |
| Current assets | 29/58 | €69,354 | €75,420 | +€6,066 | +8.7% |
| Stocks and contracts in progress | 3 | €8,525 | €9,183 | +€658 | +7.7% |
| Stocks | 30/36 | €8,525 | €9,183 | +€658 | +7.7% |
| Amounts receivable within one year | 40/41 | €30,953 | €25,400 | -€5,552 | -17.9% |
| Trade receivables | 40 | €29,344 | €21,523 | -€7,821 | -26.7% |
| Other amounts receivable | 41 | €1,609 | €3,877 | +€2,268 | +141% |
| Cash at bank and in hand | 54/58 | €26,984 | €37,795 | +€10,811 | +40.1% |
| Deferred charges and accrued income | 490/1 | €2,892 | €3,041 | +€149 | +5.2% |
| Total equity and liabilities | 10/49 | €106,406 | €102,428 | -€3,979 | -3.7% |
| Equity | 10/15 | €24,800 | €25,739 | +€939 | +3.8% |
| 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 | €4,340 | €5,279 | +€939 | +21.6% |
| Amounts payable | 17/49 | €81,607 | €76,689 | -€4,918 | -6.0% |
| Amounts payable after more than one year | 17 | €18,518 | €13,500 | -€5,018 | -27.1% |
| Financial debts | 170/4 | €18,518 | €13,500 | -€5,018 | -27.1% |
| Amounts payable within one year | 42/48 | €63,089 | €63,189 | +€100 | +0.2% |
| Current portion of amounts payable after more than one year | 42 | €10,013 | €5,054 | -€4,959 | -49.5% |
| Trade debts | 44 | €22,160 | €32,130 | +€9,969 | +45.0% |
| Suppliers | 440/4 | €22,160 | €32,130 | +€9,969 | +45.0% |
| Taxes, remuneration and social security | 45 | €24,725 | €24,350 | -€375 | -1.5% |
| Taxes | 450/3 | €787 | €1,316 | +€529 | +67.1% |
| Remuneration and social security | 454/9 | €23,938 | €23,034 | -€904 | -3.8% |
| Other amounts payable | 47/48 | €6,191 | €1,655 | -€4,535 | -73.3% |
| Remuneration, social security and pensions | 62 | €108,842 | €84,934 | -€23,909 | -22.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,226 | €10,045 | -€181 | -1.8% |
| Other operating charges | 640/8 | €2,663 | €6,432 | +€3,770 | +142% |
| Gross operating margin | 9900 | €115,858 | €104,932 | -€10,926 | -9.4% |
| Operating profit (loss) | 9901 | -€5,872 | €3,522 | +€9,394 | |
| Financial income | 75/76B | €64 | €127 | +€64 | +101% |
| Recurring financial income | 75 | €64 | €127 | +€64 | +101% |
| Financial charges | 65/66B | €1,315 | €2,589 | +€1,274 | +96.9% |
| Recurring financial charges | 65 | €1,315 | €2,589 | +€1,274 | +96.9% |
| Profit (loss) for the period before taxes | 9903 | -€7,124 | €1,060 | +€8,184 | |
| Income taxes | 67/77 | €121 | €121 | -€0 | -0.2% |
| Profit (loss) for the period | 9904 | -€7,245 | €939 | +€8,184 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,245 | €939 | +€8,184 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.