CHASSIS TENDANCE: 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 TENDANCE
Largest movements
- Receivables within one year -€9,357
down €9,357 (-16.0%), from €58,611 to €49,255
of which Trade receivables: -€14,315
- Tangible fixed assets -€2,749
down €2,749 (-35.6%), from €7,719 to €4,971
- Deferred charges and accrued income +€1,349
new in 2025: €1,349
- Advances received -€28,719
down €28,719 (-78.6%), from €36,548 to €7,829
- Reserves +€14,851
up €14,851 (+204%), from €7,274 to €22,125
- Debts after one year -€4,141
no longer reported in 2025 (was €4,141)
- Tax, wage and social debts +€2,926
up €2,926 (+42.2%), from €6,927 to €9,853
of which Taxes: +€4,267
- Short-term financial debts +€2,356
up €2,356 (+261%), from €902 to €3,258
- Gross operating margin +€16,423
up €16,423 (+152%), from €10,813 to €27,236
- Taxes +€3,910
up €3,910 (+152%), from €2,574 to €6,484
- Other operating charges +€3,012
up €3,012 (+188%), from €1,602 to €4,614
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €66,631 | €55,574 | -€11,057 | -16.6% |
| Fixed assets | 21/28 | €8,020 | €4,971 | -€3,049 | -38.0% |
| Intangible fixed assets | 21 | €301 | - | -€301 | |
| Tangible fixed assets | 22/27 | €7,719 | €4,971 | -€2,749 | -35.6% |
| Furniture and vehicles | 24 | €7,719 | €4,971 | -€2,749 | -35.6% |
| Current assets | 29/58 | €58,611 | €50,604 | -€8,008 | -13.7% |
| Amounts receivable within one year | 40/41 | €58,611 | €49,255 | -€9,357 | -16.0% |
| Trade receivables | 40 | €16,833 | €2,518 | -€14,315 | -85.0% |
| Other amounts receivable | 41 | €41,779 | €46,736 | +€4,958 | +11.9% |
| Deferred charges and accrued income | 490/1 | - | €1,349 | +€1,349 | |
| Total equity and liabilities | 10/49 | €66,631 | €55,574 | -€11,057 | -16.6% |
| Equity | 10/15 | €10,274 | €25,125 | +€14,851 | +145% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €7,274 | €22,125 | +€14,851 | +204% |
| Distributable reserves | 133 | €7,274 | €22,125 | +€14,851 | +204% |
| Amounts payable | 17/49 | €56,357 | €30,449 | -€25,908 | -46.0% |
| Amounts payable after more than one year | 17 | €4,141 | - | -€4,141 | |
| Financial debts | 170/4 | €4,141 | - | -€4,141 | |
| Amounts payable within one year | 42/48 | €52,217 | €30,399 | -€21,817 | -41.8% |
| Current portion of amounts payable after more than one year | 42 | €4,069 | €4,141 | +€71 | +1.8% |
| Financial debts | 43 | €902 | €3,258 | +€2,356 | +261% |
| Credit institutions | 430/8 | €902 | €3,258 | +€2,356 | +261% |
| Trade debts | 44 | €3,770 | €5,319 | +€1,549 | +41.1% |
| Suppliers | 440/4 | €3,770 | €5,319 | +€1,549 | +41.1% |
| Advances received on contracts in progress | 46 | €36,548 | €7,829 | -€28,719 | -78.6% |
| Taxes, remuneration and social security | 45 | €6,927 | €9,853 | +€2,926 | +42.2% |
| Taxes | 450/3 | €5,266 | €9,533 | +€4,267 | +81.0% |
| Remuneration and social security | 454/9 | €1,661 | €320 | -€1,341 | -80.7% |
| Accrued charges and deferred income | 492/3 | - | €50 | +€50 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,115 | €3,049 | -€66 | -2.1% |
| Other operating charges | 640/8 | €1,602 | €4,614 | +€3,012 | +188% |
| Gross operating margin | 9900 | €10,813 | €27,236 | +€16,423 | +152% |
| Operating profit (loss) | 9901 | €6,096 | €19,573 | +€13,477 | +221% |
| Financial income | 75/76B | €2,044 | €2,301 | +€257 | +12.6% |
| Recurring financial income | 75 | €2,044 | €2,301 | +€257 | +12.6% |
| Financial charges | 65/66B | €576 | €540 | -€37 | -6.4% |
| Recurring financial charges | 65 | €576 | €540 | -€37 | -6.4% |
| Profit (loss) for the period before taxes | 9903 | €7,564 | €21,335 | +€13,771 | +182% |
| Income taxes | 67/77 | €2,574 | €6,484 | +€3,910 | +152% |
| Profit (loss) for the period | 9904 | €4,990 | €14,851 | +€9,861 | +198% |
| Profit (loss) for the period to be appropriated | 9905 | €4,990 | €14,851 | +€9,861 | +198% |
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 15 October 2026 via checked.be.