CHATHITAYA: 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.
CHATHITAYA
Largest movements
- Receivables within one year -€33,989
down €33,989 (-45.9%), from €74,118 to €40,130
of which Other amounts receivable: -€19,673
- Cash +€5,588
up €5,588 (+54.3%), from €10,282 to €15,870
mainly Receivables within one year (+€33,989) and Short-term financial debts (+€13,650)
- Tangible fixed assets -€3,236
down €3,236 (-28.5%), from €11,337 to €8,100
of which Plant, machinery and equipment: -€2,164
- Profit (loss) carried forward -€33,236
down €33,236 (-85.7%), from €38,793 to €5,557
- Accrued charges and deferred income -€15,143
down €15,143 (-100%), from €15,143 to €0
- Short-term financial debts +€13,650
up €13,650 (+66.7%), from €20,462 to €34,112
- Other debts +€1,745
new in 2025: €1,745
- Tax, wage and social debts +€1,026
up €1,026 (+159%), from €643 to €1,669
of which Remuneration and social security: +€1,182
- Gross operating margin +€5,010
up €5,010 (+17.0%), from -€29,549 to -€24,539
- Depreciation -€3,942
down €3,942 (-54.9%), from €7,178 to €3,236
- Staff costs +€3,723
up €3,723 (+107%), from €3,477 to €7,200
- Financial income -€1,315
down €1,315 (-32.9%), from €4,001 to €2,686
- Other operating charges +€498
up €498 (+129%), from €387 to €886
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 | €96,588 | €64,978 | -€31,610 | -32.7% |
| Fixed assets | 21/28 | €11,337 | €8,100 | -€3,236 | -28.5% |
| Tangible fixed assets | 22/27 | €11,337 | €8,100 | -€3,236 | -28.5% |
| Land and buildings | 22 | €5,481 | €4,409 | -€1,072 | -19.6% |
| Plant, machinery and equipment | 23 | €5,856 | €3,692 | -€2,164 | -37.0% |
| Current assets | 29/58 | €85,251 | €56,877 | -€28,374 | -33.3% |
| Amounts receivable within one year | 40/41 | €74,118 | €40,130 | -€33,989 | -45.9% |
| Trade receivables | 40 | €14,316 | €0 | -€14,316 | -100% |
| Other amounts receivable | 41 | €59,802 | €40,130 | -€19,673 | -32.9% |
| Cash at bank and in hand | 54/58 | €10,282 | €15,870 | +€5,588 | +54.3% |
| Deferred charges and accrued income | 490/1 | €851 | €878 | +€28 | +3.2% |
| Total equity and liabilities | 10/49 | €96,588 | €64,978 | -€31,610 | -32.7% |
| Equity | 10/15 | €59,253 | €26,017 | -€33,236 | -56.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,793 | €5,557 | -€33,236 | -85.7% |
| Amounts payable | 17/49 | €37,335 | €38,961 | +€1,626 | +4.4% |
| Amounts payable within one year | 42/48 | €22,192 | €38,961 | +€16,769 | +75.6% |
| Financial debts | 43 | €20,462 | €34,112 | +€13,650 | +66.7% |
| Credit institutions | 430/8 | €20,462 | €34,112 | +€13,650 | +66.7% |
| Trade debts | 44 | €1,087 | €1,435 | +€348 | +32.1% |
| Suppliers | 440/4 | €1,087 | €1,435 | +€348 | +32.1% |
| Taxes, remuneration and social security | 45 | €643 | €1,669 | +€1,026 | +159% |
| Taxes | 450/3 | €522 | €365 | -€157 | -30.0% |
| Remuneration and social security | 454/9 | €122 | €1,304 | +€1,182 | +973% |
| Other amounts payable | 47/48 | - | €1,745 | +€1,745 | |
| Accrued charges and deferred income | 492/3 | €15,143 | €0 | -€15,143 | -100% |
| Remuneration, social security and pensions | 62 | €3,477 | €7,200 | +€3,723 | +107% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,178 | €3,236 | -€3,942 | -54.9% |
| Other operating charges | 640/8 | €387 | €886 | +€498 | +129% |
| Gross operating margin | 9900 | -€29,549 | -€24,539 | +€5,010 | +17.0% |
| Operating profit (loss) | 9901 | -€40,592 | -€35,861 | +€4,731 | +11.7% |
| Financial income | 75/76B | €4,001 | €2,686 | -€1,315 | -32.9% |
| Recurring financial income | 75 | €4,001 | €2,686 | -€1,315 | -32.9% |
| Financial charges | 65/66B | €59 | €61 | +€2 | +3.4% |
| Recurring financial charges | 65 | €59 | €61 | +€2 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | -€36,650 | -€33,236 | +€3,414 | +9.3% |
| Profit (loss) for the period | 9904 | -€36,650 | -€33,236 | +€3,414 | +9.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€36,650 | -€33,236 | +€3,414 | +9.3% |
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.