CHATIN: 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.
CHATIN
Largest movements
- Receivables within one year -€7,865
no longer reported in 2025 (was €7,865)
- Cash +€6,910
up €6,910 (+178%), from €3,880 to €10,790
mainly Net result for the year (+€9,515) and Receivables within one year (+€7,865)
- Deferred charges and accrued income -€1,837
down €1,837 (-61.9%), from €2,967 to €1,130
- Reserves +€9,515
up €9,515 (+40.5%), from €23,469 to €32,984
- Current portion of long-term debt -€7,642
down €7,642 (-52.0%), from €14,690 to €7,048
- Debts after one year -€5,027
no longer reported in 2025 (was €5,027)
- Other debts +€4,088
up €4,088 (+55.8%), from €7,325 to €11,413
- Tax, wage and social debts -€2,525
down €2,525 (-27.9%), from €9,059 to €6,534
of which Remuneration and social security: -€1,813
- Gross operating margin -€6,376
down €6,376 (-25.2%), from €25,326 to €18,949
- Taxes -€1,101
down €1,101 (-17.0%), from €6,461 to €5,359
- Financial charges -€659
down €659 (-20.1%), from €3,270 to €2,611
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 | €170,853 | €168,338 | -€2,515 | -1.5% |
| Fixed assets | 21/28 | €156,141 | €156,417 | +€276 | +0.2% |
| Tangible fixed assets | 22/27 | €550 | €826 | +€276 | +50.3% |
| Furniture and vehicles | 24 | €550 | €826 | +€276 | +50.3% |
| Financial fixed assets | 28 | €155,591 | €155,591 | = | 0.0% |
| Current assets | 29/58 | €14,712 | €11,920 | -€2,792 | -19.0% |
| Amounts receivable within one year | 40/41 | €7,865 | - | -€7,865 | |
| Trade receivables | 40 | €7,865 | - | -€7,865 | |
| Cash at bank and in hand | 54/58 | €3,880 | €10,790 | +€6,910 | +178% |
| Deferred charges and accrued income | 490/1 | €2,967 | €1,130 | -€1,837 | -61.9% |
| Total equity and liabilities | 10/49 | €170,853 | €168,338 | -€2,515 | -1.5% |
| Equity | 10/15 | €132,003 | €141,518 | +€9,515 | +7.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €23,469 | €32,984 | +€9,515 | +40.5% |
| Distributable reserves | 133 | €23,469 | €32,984 | +€9,515 | +40.5% |
| Profit (loss) carried forward | 14 | €102,334 | €102,334 | = | 0.0% |
| Amounts payable | 17/49 | €38,850 | €26,820 | -€12,030 | -31.0% |
| Amounts payable after more than one year | 17 | €5,027 | - | -€5,027 | |
| Financial debts | 170/4 | €5,027 | - | -€5,027 | |
| Amounts payable within one year | 42/48 | €33,794 | €26,820 | -€6,975 | -20.6% |
| Current portion of amounts payable after more than one year | 42 | €14,690 | €7,048 | -€7,642 | -52.0% |
| Financial debts | 43 | €1,031 | €960 | -€71 | -6.9% |
| Credit institutions | 430/8 | €1,031 | €960 | -€71 | -6.9% |
| Trade debts | 44 | €1,690 | €865 | -€824 | -48.8% |
| Suppliers | 440/4 | €1,690 | €865 | -€824 | -48.8% |
| Taxes, remuneration and social security | 45 | €9,059 | €6,534 | -€2,525 | -27.9% |
| Taxes | 450/3 | €7,246 | €6,534 | -€712 | -9.8% |
| Remuneration and social security | 454/9 | €1,813 | - | -€1,813 | |
| Other amounts payable | 47/48 | €7,325 | €11,413 | +€4,088 | +55.8% |
| Accrued charges and deferred income | 492/3 | €29 | - | -€29 | |
| Non-recurring operating income | 76A | €59 | - | -€59 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €369 | €417 | +€48 | +12.9% |
| Other operating charges | 640/8 | €1,154 | €1,095 | -€59 | -5.1% |
| Non-recurring operating charges | 66A | €2,098 | - | -€2,098 | |
| Gross operating margin | 9900 | €25,326 | €18,949 | -€6,376 | -25.2% |
| Operating profit (loss) | 9901 | €21,705 | €17,437 | -€4,267 | -19.7% |
| Financial income | 75/76B | €18 | €48 | +€30 | +164% |
| Recurring financial income | 75 | €18 | €48 | +€30 | +164% |
| Financial charges | 65/66B | €3,270 | €2,611 | -€659 | -20.1% |
| Recurring financial charges | 65 | €3,270 | €2,611 | -€659 | -20.1% |
| Profit (loss) for the period before taxes | 9903 | €18,454 | €14,875 | -€3,579 | -19.4% |
| Income taxes | 67/77 | €6,461 | €5,359 | -€1,101 | -17.0% |
| Profit (loss) for the period | 9904 | €11,993 | €9,515 | -€2,478 | -20.7% |
| Profit (loss) for the period to be appropriated | 9905 | €11,993 | €9,515 | -€2,478 | -20.7% |
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 20 October 2026 via checked.be.