Chatho Jercos: 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 Jercos
Largest movements
- Intangible fixed assets -€80,000
down €80,000 (-11.0%), from €725,260 to €645,260
- Tangible fixed assets +€58,975
new in 2025: €58,975
of which Furniture and vehicles: +€57,355
- Cash +€58,392
up €58,392 (+68.3%), from €85,525 to €143,917
mainly Net result for the year (+€204,875) and Depreciation (+€84,554)
- Reserves +€204,875
up €204,875 (+122%), from €168,398 to €373,273
- Other debts -€159,246
down €159,246 (-24.8%), from €642,388 to €483,142
- Gross operating margin +€56,029
up €56,029 (+18.8%), from €297,712 to €353,741
- Taxes +€12,625
up €12,625 (+25.0%), from €50,472 to €63,097
- Depreciation +€6,528
up €6,528 (+8.4%), from €78,026 to €84,554
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 | €827,382 | €867,600 | +€40,218 | +4.9% |
| Fixed assets | 21/28 | €725,260 | €704,236 | -€21,025 | -2.9% |
| Intangible fixed assets | 21 | €725,260 | €645,260 | -€80,000 | -11.0% |
| Tangible fixed assets | 22/27 | - | €58,975 | +€58,975 | |
| Plant, machinery and equipment | 23 | - | €1,620 | +€1,620 | |
| Furniture and vehicles | 24 | - | €57,355 | +€57,355 | |
| Current assets | 29/58 | €102,121 | €163,364 | +€61,243 | +60.0% |
| Amounts receivable within one year | 40/41 | €14,528 | €16,431 | +€1,903 | +13.1% |
| Other amounts receivable | 41 | €14,528 | €16,431 | +€1,903 | +13.1% |
| Cash at bank and in hand | 54/58 | €85,525 | €143,917 | +€58,392 | +68.3% |
| Deferred charges and accrued income | 490/1 | €2,068 | €3,015 | +€947 | +45.8% |
| Total equity and liabilities | 10/49 | €827,382 | €867,600 | +€40,218 | +4.9% |
| Equity | 10/15 | €173,398 | €378,273 | +€204,875 | +118% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €168,398 | €373,273 | +€204,875 | +122% |
| Distributable reserves | 133 | €168,398 | €373,273 | +€204,875 | +122% |
| Amounts payable | 17/49 | €653,984 | €489,327 | -€164,657 | -25.2% |
| Amounts payable within one year | 42/48 | €653,984 | €489,327 | -€164,657 | -25.2% |
| Trade debts | 44 | €7,998 | €6,185 | -€1,814 | -22.7% |
| Suppliers | 440/4 | €7,998 | €6,185 | -€1,814 | -22.7% |
| Taxes, remuneration and social security | 45 | €3,597 | - | -€3,597 | |
| Taxes | 450/3 | €700 | - | -€700 | |
| Remuneration and social security | 454/9 | €2,897 | - | -€2,897 | |
| Other amounts payable | 47/48 | €642,388 | €483,142 | -€159,246 | -24.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €78,026 | €84,554 | +€6,528 | +8.4% |
| Other operating charges | 640/8 | €723 | €1,036 | +€313 | +43.3% |
| Gross operating margin | 9900 | €297,712 | €353,741 | +€56,029 | +18.8% |
| Operating profit (loss) | 9901 | €218,963 | €268,151 | +€49,187 | +22.5% |
| Financial charges | 65/66B | €93 | €179 | +€86 | +92.2% |
| Recurring financial charges | 65 | €93 | €179 | +€86 | +92.2% |
| Profit (loss) for the period before taxes | 9903 | €218,870 | €267,972 | +€49,102 | +22.4% |
| Income taxes | 67/77 | €50,472 | €63,097 | +€12,625 | +25.0% |
| Profit (loss) for the period | 9904 | €168,398 | €204,875 | +€36,477 | +21.7% |
| Profit (loss) for the period to be appropriated | 9905 | €168,398 | €204,875 | +€36,477 | +21.7% |
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 21 October 2026 via checked.be.