CHATO: 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.
CHATO
Largest movements
- Deferred charges and accrued income -€600
no longer reported in 2024 (was €600)
- Receivables within one year +€596
up €596 (+15.4%), from €3,878 to €4,474
- Profit (loss) carried forward -€2,599
down €2,599 (-4.4%), from -€58,627 to -€61,226
- Other debts +€2,550
up €2,550 (+6.1%), from €42,000 to €44,550
- Gross operating margin -€3,174
down €3,174, from €1,859 to -€1,315
- Other operating charges +€421
up €421 (+52.5%), from €802 to €1,223
- Financial charges +€61
new in 2024: €61
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,373 | €8,324 | -€49 | -0.6% |
| Fixed assets | 21/28 | €3,800 | €3,800 | = | 0.0% |
| Financial fixed assets | 28 | €3,800 | €3,800 | = | 0.0% |
| Current assets | 29/58 | €4,573 | €4,524 | -€49 | -1.1% |
| Amounts receivable within one year | 40/41 | €3,878 | €4,474 | +€596 | +15.4% |
| Other amounts receivable | 41 | €3,878 | €4,474 | +€596 | +15.4% |
| Cash at bank and in hand | 54/58 | €95 | €50 | -€45 | -47.3% |
| Deferred charges and accrued income | 490/1 | €600 | - | -€600 | |
| Total equity and liabilities | 10/49 | €8,373 | €8,324 | -€49 | -0.6% |
| Equity | 10/15 | -€33,627 | -€36,226 | -€2,599 | -7.7% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Capital | 10 | €25,000 | €25,000 | = | 0.0% |
| Issued capital | 100 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€58,627 | -€61,226 | -€2,599 | -4.4% |
| Amounts payable | 17/49 | €42,000 | €44,550 | +€2,550 | +6.1% |
| Amounts payable within one year | 42/48 | €42,000 | €44,550 | +€2,550 | +6.1% |
| Other amounts payable | 47/48 | €42,000 | €44,550 | +€2,550 | +6.1% |
| Other operating charges | 640/8 | €802 | €1,223 | +€421 | +52.5% |
| Gross operating margin | 9900 | €1,859 | -€1,315 | -€3,174 | |
| Operating profit (loss) | 9901 | €1,057 | -€2,538 | -€3,595 | |
| Financial charges | 65/66B | - | €61 | +€61 | |
| Recurring financial charges | 65 | - | €61 | +€61 | |
| Profit (loss) for the period before taxes | 9903 | €1,057 | -€2,599 | -€3,656 | |
| Profit (loss) for the period | 9904 | €1,057 | -€2,599 | -€3,656 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,057 | -€2,599 | -€3,656 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.