Chat-o-Gand: 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.
Chat-o-Gand
Largest movements
- Receivables within one year -€32,120
down €32,120 (-93.3%), from €34,428 to €2,308
of which Trade receivables: -€32,018
- Current investments -€8,980
down €8,980 (-50.1%), from €17,938 to €8,959
- Cash +€7,055
up €7,055 (+47.0%), from €15,013 to €22,068
mainly Receivables within one year (+€32,120) and Current investments (+€8,980)
- Tangible fixed assets -€5,077
down €5,077 (-21.5%), from €23,649 to €18,572
of which Land and buildings: -€4,784
- Deferred charges and accrued income +€1,832
up €1,832 (+335%), from €546 to €2,378
- Other debts -€22,703
down €22,703 (-69.6%), from €32,596 to €9,894
- Trade debts -€8,142
down €8,142 (-46.4%), from €17,547 to €9,405
- Short-term financial debts -€5,566
down €5,566 (-93.9%), from €5,930 to €364
- Profit (loss) carried forward -€2,359
down €2,359 (-14.3%), from -€16,446 to -€18,805
- Gross operating margin +€20,069
up €20,069, from -€1,056 to €19,013
- Staff costs +€4,754
up €4,754 (+63.5%), from €7,483 to €12,238
- Depreciation -€633
down €633 (-7.8%), from €8,135 to €7,502
- Financial charges +€487
up €487 (+163%), from €299 to €786
- Other operating charges -€220
down €220 (-19.4%), from €1,138 to €918
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €93,018 | €54,902 | -€38,116 | -41.0% |
| Fixed assets | 21/28 | €25,093 | €19,190 | -€5,903 | -23.5% |
| Intangible fixed assets | 21 | €1,443 | €618 | -€826 | -57.2% |
| Tangible fixed assets | 22/27 | €23,649 | €18,572 | -€5,077 | -21.5% |
| Land and buildings | 22 | €16,645 | €11,861 | -€4,784 | -28.7% |
| Plant, machinery and equipment | 23 | €6,547 | €6,361 | -€186 | -2.8% |
| Furniture and vehicles | 24 | €457 | €350 | -€107 | -23.4% |
| Current assets | 29/58 | €67,926 | €35,712 | -€32,213 | -47.4% |
| Amounts receivable within one year | 40/41 | €34,428 | €2,308 | -€32,120 | -93.3% |
| Trade receivables | 40 | €34,327 | €2,308 | -€32,018 | -93.3% |
| Other amounts receivable | 41 | €101 | - | -€101 | |
| Current investments | 50/53 | €17,938 | €8,959 | -€8,980 | -50.1% |
| Cash at bank and in hand | 54/58 | €15,013 | €22,068 | +€7,055 | +47.0% |
| Deferred charges and accrued income | 490/1 | €546 | €2,378 | +€1,832 | +335% |
| Total equity and liabilities | 10/49 | €93,018 | €54,902 | -€38,116 | -41.0% |
| Equity | 10/15 | €34,567 | €32,208 | -€2,359 | -6.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €38,613 | €38,613 | = | 0.0% |
| Distributable reserves | 133 | €38,613 | €38,613 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,446 | -€18,805 | -€2,359 | -14.3% |
| Amounts payable | 17/49 | €58,451 | €22,695 | -€35,757 | -61.2% |
| Amounts payable within one year | 42/48 | €58,451 | €22,695 | -€35,757 | -61.2% |
| Financial debts | 43 | €5,930 | €364 | -€5,566 | -93.9% |
| Credit institutions | 430/8 | €5,930 | €364 | -€5,566 | -93.9% |
| Trade debts | 44 | €17,547 | €9,405 | -€8,142 | -46.4% |
| Suppliers | 440/4 | €17,547 | €9,405 | -€8,142 | -46.4% |
| Taxes, remuneration and social security | 45 | €2,378 | €3,032 | +€654 | +27.5% |
| Taxes | 450/3 | €1,978 | €1,792 | -€186 | -9.4% |
| Remuneration and social security | 454/9 | €400 | €1,240 | +€840 | +210% |
| Other amounts payable | 47/48 | €32,596 | €9,894 | -€22,703 | -69.6% |
| Remuneration, social security and pensions | 62 | €7,483 | €12,238 | +€4,754 | +63.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,135 | €7,502 | -€633 | -7.8% |
| Other operating charges | 640/8 | €1,138 | €918 | -€220 | -19.4% |
| Gross operating margin | 9900 | -€1,056 | €19,013 | +€20,069 | |
| Operating profit (loss) | 9901 | -€17,813 | -€1,645 | +€16,168 | +90.8% |
| Financial income | 75/76B | €4 | €71 | +€67 | +1,728% |
| Recurring financial income | 75 | €4 | €71 | +€67 | +1,728% |
| Financial charges | 65/66B | €299 | €786 | +€487 | +163% |
| Recurring financial charges | 65 | €299 | €786 | +€487 | +163% |
| Profit (loss) for the period before taxes | 9903 | -€18,107 | -€2,359 | +€15,748 | +87.0% |
| Income taxes | 67/77 | €1 | - | -€1 | |
| Profit (loss) for the period | 9904 | -€18,108 | -€2,359 | +€15,749 | +87.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,108 | -€2,359 | +€15,749 | +87.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.