CHATHO 13: what changed
Two fiscal 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 13
Largest movements
- Deferred charges and accrued income -€135,943
down €135,943 (-97.7%), from €139,165 to €3,222
- Receivables within one year +€83,500
up €83,500 (+357.7%), from €23,342 to €106,842
of which Other amounts receivable: +€47,004
- Current investments +€10,015
new in 2025: €10,015
- Cash +€9,685
up €9,685 (+158.5%), from €6,110 to €15,795
mainly Deferred charges and accrued income (+€135,943) and Net result for the year (+€22,098)
- Tangible fixed assets -€6,544
down €6,544 (-8.8%), from €74,587 to €68,043
of which Furniture and vehicles: -€7,643
- Other debts -€27,992
down €27,992 (-78.9%), from €35,492 to €7,500
- Tax, wage and social debts -€21,034
down €21,034 (-76.0%), from €27,676 to €6,641
of which Taxes: -€21,014
- Reserves +€14,500
up €14,500 (+8.5%), from €170,579 to €185,079
of which Distributable reserves: +€14,500
- Trade debts -€4,071
down €4,071 (-53.7%), from €7,580 to €3,509
- Gross operating margin -€87,560
down €87,560 (-63.1%), from €138,678 to €51,118
- Taxes -€26,463
down €26,463 (-70.7%), from €37,415 to €10,951
- Depreciation +€10,580
up €10,580 (+162.7%), from €6,503 to €17,084
- Financial charges -€4,834
down €4,834 (-97.7%), from €4,946 to €112
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 | €243,206 | €203,919 | -€39,287 | -16.2% |
| Fixed assets | 21/28 | €74,590 | €68,045 | -€6,544 | -8.8% |
| Tangible fixed assets | 22/27 | €74,587 | €68,043 | -€6,544 | -8.8% |
| Plant, machinery and equipment | 23 | - | €1,396 | +€1,396 | |
| Furniture and vehicles | 24 | €51,936 | €44,293 | -€7,643 | -14.7% |
| Other tangible fixed assets | 26 | €22,651 | €22,354 | -€298 | -1.3% |
| Financial fixed assets | 28 | €3 | €3 | = | 0.0% |
| Current assets | 29/58 | €168,616 | €135,873 | -€32,743 | -19.4% |
| Amounts receivable within one year | 40/41 | €23,342 | €106,842 | +€83,500 | +357.7% |
| Trade receivables | 40 | €18,831 | €55,327 | +€36,496 | +193.8% |
| Other amounts receivable | 41 | €4,511 | €51,515 | +€47,004 | +1041.9% |
| Current investments | 50/53 | - | €10,015 | +€10,015 | |
| Cash at bank and in hand | 54/58 | €6,110 | €15,795 | +€9,685 | +158.5% |
| Deferred charges and accrued income | 490/1 | €139,165 | €3,222 | -€135,943 | -97.7% |
| Total equity and liabilities | 10/49 | €243,206 | €203,919 | -€39,287 | -16.2% |
| Equity | 10/15 | €171,113 | €185,711 | +€14,598 | +8.5% |
| Reserves | 13 | €170,579 | €185,079 | +€14,500 | +8.5% |
| Tax-exempt reserves | 132 | €79 | €79 | = | 0.0% |
| Distributable reserves | 133 | €170,500 | €185,000 | +€14,500 | +8.5% |
| Profit (loss) carried forward | 14 | €533 | €631 | +€98 | +18.4% |
| Amounts payable | 17/49 | €72,093 | €18,208 | -€53,885 | -74.7% |
| Amounts payable within one year | 42/48 | €70,747 | €17,650 | -€53,097 | -75.1% |
| Trade debts | 44 | €7,580 | €3,509 | -€4,071 | -53.7% |
| Suppliers | 440/4 | €7,580 | €3,509 | -€4,071 | -53.7% |
| Taxes, remuneration and social security | 45 | €27,676 | €6,641 | -€21,034 | -76.0% |
| Taxes | 450/3 | €25,551 | €4,536 | -€21,014 | -82.2% |
| Remuneration and social security | 454/9 | €2,125 | €2,105 | -€20 | -0.9% |
| Other amounts payable | 47/48 | €35,492 | €7,500 | -€27,992 | -78.9% |
| Accrued charges and deferred income | 492/3 | €1,346 | €557 | -€788 | -58.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,503 | €17,084 | +€10,580 | +162.7% |
| Other operating charges | 640/8 | €2,078 | €901 | -€1,177 | -56.6% |
| Gross operating margin | 9900 | €138,678 | €51,118 | -€87,560 | -63.1% |
| Operating profit (loss) | 9901 | €130,097 | €33,133 | -€96,964 | -74.5% |
| Financial income | 75/76B | €297 | €29 | -€268 | -90.3% |
| Recurring financial income | 75 | €297 | €29 | -€268 | -90.3% |
| Financial charges | 65/66B | €4,946 | €112 | -€4,834 | -97.7% |
| Recurring financial charges | 65 | €4,946 | €112 | -€4,834 | -97.7% |
| Profit (loss) for the period before taxes | 9903 | €125,448 | €33,049 | -€92,398 | -73.7% |
| Income taxes | 67/77 | €37,415 | €10,951 | -€26,463 | -70.7% |
| Profit (loss) for the period | 9904 | €88,033 | €22,098 | -€65,935 | -74.9% |
| Profit (loss) for the period to be appropriated | 9905 | €88,033 | €22,098 | -€65,935 | -74.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.