CHATHO: 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.
CHATHO
Largest movements
- Tangible fixed assets -€27,766
down €27,766 (-8.8%), from €317,301 to €289,535
of which Plant, machinery and equipment: -€13,939
- Cash +€7,888
up €7,888 (+4.2%), from €190,052 to €197,940
mainly Net result for the year (+€74,344) and Depreciation (+€30,710)
- Reserves +€74,344
up €74,344 (+292.9%), from €25,378 to €99,722
- Other debts -€42,602
down €42,602 (-21.6%), from €197,477 to €154,875
- Debts after one year -€23,350
down €23,350 (-12.3%), from €190,395 to €167,044
- Trade debts -€15,108
down €15,108 (-23.1%), from €65,367 to €50,259
- Tax, wage and social debts -€13,615
down €13,615 (-21.1%), from €64,383 to €50,768
of which Taxes: -€14,645
- Gross operating margin -€16,693
down €16,693 (-8.0%), from €209,964 to €193,271
- Staff costs +€4,236
up €4,236 (+5.8%), from €73,180 to €77,416
- Taxes -€2,643
down €2,643 (-93.5%), from €2,826 to €182
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.
Cash bridge derived
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 | €585,932 | €566,311 | -€19,621 | -3.3% |
| Fixed assets | 21/28 | €317,664 | €289,898 | -€27,766 | -8.7% |
| Tangible fixed assets | 22/27 | €317,301 | €289,535 | -€27,766 | -8.8% |
| Land and buildings | 22 | €258,398 | €248,967 | -€9,431 | -3.6% |
| Plant, machinery and equipment | 23 | €48,316 | €34,377 | -€13,939 | -28.8% |
| Furniture and vehicles | 24 | €10,587 | €6,192 | -€4,396 | -41.5% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €268,268 | €276,413 | +€8,145 | +3.0% |
| Amounts receivable within one year | 40/41 | €78,183 | €77,789 | -€394 | -0.5% |
| Trade receivables | 40 | €78,183 | €57,448 | -€20,735 | -26.5% |
| Other amounts receivable | 41 | - | €20,340 | +€20,340 | |
| Cash at bank and in hand | 54/58 | €190,052 | €197,940 | +€7,888 | +4.2% |
| Deferred charges and accrued income | 490/1 | €32 | €684 | +€652 | +2029.1% |
| Total equity and liabilities | 10/49 | €585,932 | €566,311 | -€19,621 | -3.3% |
| Equity | 10/15 | €43,978 | €118,322 | +€74,344 | +169.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €25,378 | €99,722 | +€74,344 | +292.9% |
| Distributable reserves | 133 | €25,378 | €99,722 | +€74,344 | +292.9% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €541,953 | €447,989 | -€93,964 | -17.3% |
| Amounts payable after more than one year | 17 | €190,395 | €167,044 | -€23,350 | -12.3% |
| Financial debts | 170/4 | €190,395 | €167,044 | -€23,350 | -12.3% |
| Amounts payable within one year | 42/48 | €350,123 | €279,251 | -€70,871 | -20.2% |
| Current portion of amounts payable after more than one year | 42 | €22,896 | €23,350 | +€454 | +2.0% |
| Trade debts | 44 | €65,367 | €50,259 | -€15,108 | -23.1% |
| Suppliers | 440/4 | €65,367 | €50,259 | -€15,108 | -23.1% |
| Taxes, remuneration and social security | 45 | €64,383 | €50,768 | -€13,615 | -21.1% |
| Taxes | 450/3 | €34,615 | €19,970 | -€14,645 | -42.3% |
| Remuneration and social security | 454/9 | €29,768 | €30,798 | +€1,030 | +3.5% |
| Other amounts payable | 47/48 | €197,477 | €154,875 | -€42,602 | -21.6% |
| Accrued charges and deferred income | 492/3 | €1,436 | €1,693 | +€257 | +17.9% |
| Remuneration, social security and pensions | 62 | €73,180 | €77,416 | +€4,236 | +5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,637 | €30,710 | +€1,072 | +3.6% |
| Other operating charges | 640/8 | €2,492 | €2,914 | +€422 | +16.9% |
| Gross operating margin | 9900 | €209,964 | €193,271 | -€16,693 | -8.0% |
| Operating profit (loss) | 9901 | €104,655 | €82,232 | -€22,423 | -21.4% |
| Financial income | 75/76B | €0 | €1,330 | +€1,330 | +13299600.0% |
| Recurring financial income | 75 | €0 | €1,330 | +€1,330 | +13299600.0% |
| Financial charges | 65/66B | €8,239 | €9,036 | +€797 | +9.7% |
| Recurring financial charges | 65 | €8,239 | €9,036 | +€797 | +9.7% |
| Profit (loss) for the period before taxes | 9903 | €96,416 | €74,526 | -€21,890 | -22.7% |
| Income taxes | 67/77 | €2,826 | €182 | -€2,643 | -93.5% |
| Profit (loss) for the period | 9904 | €93,591 | €74,344 | -€19,247 | -20.6% |
| Profit (loss) for the period to be appropriated | 9905 | €93,591 | €74,344 | -€19,247 | -20.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.