Chau’s: 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.
Chau’s
Largest movements
- Cash +€45,732
up €45,732 (+28.3%), from €161,733 to €207,465
mainly Net result for the year (+€53,085) and Depreciation (+€43,874)
- Receivables after one year -€40,000
no longer reported in 2025 (was €40,000)
- Tangible fixed assets +€31,040
up €31,040 (+18.8%), from €164,740 to €195,780
of which Plant, machinery and equipment: +€25,459
- Receivables within one year +€30,165
up €30,165 (+441%), from €6,835 to €37,000
of which Other amounts receivable: +€37,000
- Reserves +€53,085
up €53,085 (+15.9%), from €333,593 to €386,678
- Tax, wage and social debts +€17,587
up €17,587 (+106%), from €16,581 to €34,168
of which Remuneration and social security: +€9,387
- Gross operating margin +€68,395
up €68,395 (+39.3%), from €173,937 to €242,332
- Staff costs +€53,278
up €53,278 (+82.4%), from €64,635 to €117,913
- Depreciation +€8,995
up €8,995 (+25.8%), from €34,879 to €43,874
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 | €383,901 | €449,794 | +€65,893 | +17.2% |
| Fixed assets | 21/28 | €164,740 | €195,780 | +€31,040 | +18.8% |
| Tangible fixed assets | 22/27 | €164,740 | €195,780 | +€31,040 | +18.8% |
| Land and buildings | 22 | €46,339 | €57,357 | +€11,018 | +23.8% |
| Plant, machinery and equipment | 23 | €72,141 | €97,599 | +€25,459 | +35.3% |
| Furniture and vehicles | 24 | €46,261 | €40,823 | -€5,437 | -11.8% |
| Current assets | 29/58 | €219,161 | €254,014 | +€34,853 | +15.9% |
| Amounts receivable after more than one year | 29 | €40,000 | - | -€40,000 | |
| Other amounts receivable | 291 | €40,000 | - | -€40,000 | |
| Stocks and contracts in progress | 3 | €9,957 | €8,678 | -€1,278 | -12.8% |
| Stocks | 30/36 | €9,957 | €8,678 | -€1,278 | -12.8% |
| Amounts receivable within one year | 40/41 | €6,835 | €37,000 | +€30,165 | +441% |
| Trade receivables | 40 | €6,835 | - | -€6,835 | |
| Other amounts receivable | 41 | - | €37,000 | +€37,000 | |
| Cash at bank and in hand | 54/58 | €161,733 | €207,465 | +€45,732 | +28.3% |
| Deferred charges and accrued income | 490/1 | €636 | €871 | +€234 | +36.8% |
| Total equity and liabilities | 10/49 | €383,901 | €449,794 | +€65,893 | +17.2% |
| Equity | 10/15 | €339,799 | €392,883 | +€53,085 | +15.6% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €333,593 | €386,678 | +€53,085 | +15.9% |
| Distributable reserves | 133 | €333,593 | €386,678 | +€53,085 | +15.9% |
| Amounts payable | 17/49 | €44,102 | €56,910 | +€12,808 | +29.0% |
| Amounts payable within one year | 42/48 | €44,102 | €56,910 | +€12,808 | +29.0% |
| Trade debts | 44 | €15,024 | €11,339 | -€3,685 | -24.5% |
| Suppliers | 440/4 | €15,024 | €11,339 | -€3,685 | -24.5% |
| Taxes, remuneration and social security | 45 | €16,581 | €34,168 | +€17,587 | +106% |
| Taxes | 450/3 | €9,143 | €17,343 | +€8,200 | +89.7% |
| Remuneration and social security | 454/9 | €7,438 | €16,825 | +€9,387 | +126% |
| Other amounts payable | 47/48 | €12,497 | €11,403 | -€1,094 | -8.8% |
| Non-recurring operating income | 76A | €2,329 | €2,941 | +€612 | +26.3% |
| Remuneration, social security and pensions | 62 | €64,635 | €117,913 | +€53,278 | +82.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,879 | €43,874 | +€8,995 | +25.8% |
| Other operating charges | 640/8 | €1,915 | €2,448 | +€533 | +27.9% |
| Gross operating margin | 9900 | €173,937 | €242,332 | +€68,395 | +39.3% |
| Operating profit (loss) | 9901 | €72,508 | €78,097 | +€5,589 | +7.7% |
| Financial income | 75/76B | €353 | €1,188 | +€834 | +236% |
| Recurring financial income | 75 | €353 | €1,188 | +€834 | +236% |
| Financial charges | 65/66B | €1,897 | €3,904 | +€2,007 | +106% |
| Recurring financial charges | 65 | €1,897 | €3,904 | +€2,007 | +106% |
| Profit (loss) for the period before taxes | 9903 | €70,964 | €75,381 | +€4,417 | +6.2% |
| Income taxes | 67/77 | €20,855 | €22,296 | +€1,442 | +6.9% |
| Profit (loss) for the period | 9904 | €50,109 | €53,085 | +€2,976 | +5.9% |
| Profit (loss) for the period to be appropriated | 9905 | €50,109 | €53,085 | +€2,976 | +5.9% |
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 14 October 2026 via checked.be.