CHATA: 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.
CHATA
Largest movements
- Receivables within one year -€7,457
down €7,457 (-85.4%), from €8,730 to €1,272
of which Trade receivables: -€7,453
- Tangible fixed assets -€6,889
down €6,889 (-49.7%), from €13,865 to €6,976
of which Furniture and vehicles: -€3,709
- Cash +€3,852
up €3,852 (+200%), from €1,923 to €5,775
mainly Receivables within one year (+€7,457) and Net result for the year (+€7,047)
- Stocks and contracts -€1,065
down €1,065 (-33.9%), from €3,147 to €2,081
- Debts after one year -€10,178
down €10,178 (-34.9%), from €29,159 to €18,981
- Trade debts -€8,212
down €8,212 (-22.0%), from €37,379 to €29,166
- Profit (loss) carried forward +€7,047
up €7,047 (+9.2%), from -€76,299 to -€69,252
- Tax, wage and social debts -€2,965
down €2,965 (-32.8%), from €9,028 to €6,063
of which Remuneration and social security: -€1,500
- Other debts +€2,524
up €2,524 (+29.6%), from €8,514 to €11,038
- Gross operating margin +€14,385
up €14,385 (+542%), from €2,655 to €17,041
- Depreciation -€6,429
down €6,429 (-48.3%), from €13,318 to €6,889
- Other operating charges +€676
up €676 (+453%), from €149 to €825
- Financial charges +€411
up €411 (+21.5%), from €1,910 to €2,321
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 | €27,900 | €16,175 | -€11,725 | -42.0% |
| Fixed assets | 21/28 | €14,070 | €6,976 | -€7,094 | -50.4% |
| Tangible fixed assets | 22/27 | €13,865 | €6,976 | -€6,889 | -49.7% |
| Plant, machinery and equipment | 23 | €7,369 | €4,190 | -€3,180 | -43.1% |
| Furniture and vehicles | 24 | €6,496 | €2,787 | -€3,709 | -57.1% |
| Financial fixed assets | 28 | €205 | - | -€205 | |
| Current assets | 29/58 | €13,830 | €9,198 | -€4,632 | -33.5% |
| Stocks and contracts in progress | 3 | €3,147 | €2,081 | -€1,065 | -33.9% |
| Stocks | 30/36 | €3,147 | €2,081 | -€1,065 | -33.9% |
| Amounts receivable within one year | 40/41 | €8,730 | €1,272 | -€7,457 | -85.4% |
| Trade receivables | 40 | €8,725 | €1,272 | -€7,453 | -85.4% |
| Other amounts receivable | 41 | €5 | - | -€5 | |
| Cash at bank and in hand | 54/58 | €1,923 | €5,775 | +€3,852 | +200% |
| Deferred charges and accrued income | 490/1 | €31 | €69 | +€39 | +124% |
| Total equity and liabilities | 10/49 | €27,900 | €16,175 | -€11,725 | -42.0% |
| Equity | 10/15 | -€66,299 | -€59,252 | +€7,047 | +10.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€76,299 | -€69,252 | +€7,047 | +9.2% |
| Amounts payable | 17/49 | €94,199 | €75,427 | -€18,773 | -19.9% |
| Amounts payable after more than one year | 17 | €29,159 | €18,981 | -€10,178 | -34.9% |
| Financial debts | 170/4 | €29,159 | €18,981 | -€10,178 | -34.9% |
| Amounts payable within one year | 42/48 | €64,928 | €56,445 | -€8,483 | -13.1% |
| Current portion of amounts payable after more than one year | 42 | €10,008 | €10,178 | +€170 | +1.7% |
| Trade debts | 44 | €37,379 | €29,166 | -€8,212 | -22.0% |
| Suppliers | 440/4 | €37,379 | €29,166 | -€8,212 | -22.0% |
| Taxes, remuneration and social security | 45 | €9,028 | €6,063 | -€2,965 | -32.8% |
| Taxes | 450/3 | €7,528 | €6,063 | -€1,465 | -19.5% |
| Remuneration and social security | 454/9 | €1,500 | - | -€1,500 | |
| Other amounts payable | 47/48 | €8,514 | €11,038 | +€2,524 | +29.6% |
| Accrued charges and deferred income | 492/3 | €112 | - | -€112 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,318 | €6,889 | -€6,429 | -48.3% |
| Other operating charges | 640/8 | €149 | €825 | +€676 | +453% |
| Gross operating margin | 9900 | €2,655 | €17,041 | +€14,385 | +542% |
| Operating profit (loss) | 9901 | -€10,811 | €9,328 | +€20,139 | |
| Financial income | 75/76B | €12 | €41 | +€29 | +248% |
| Recurring financial income | 75 | €12 | €41 | +€29 | +248% |
| Financial charges | 65/66B | €1,910 | €2,321 | +€411 | +21.5% |
| Recurring financial charges | 65 | €1,910 | €2,321 | +€411 | +21.5% |
| Profit (loss) for the period before taxes | 9903 | -€12,710 | €7,047 | +€19,757 | |
| Profit (loss) for the period | 9904 | -€12,710 | €7,047 | +€19,757 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,710 | €7,047 | +€19,757 |
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 13 October 2026 via checked.be.