CHAUFAGIL: 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.
CHAUFAGIL
Largest movements
- Cash -€23,829
down €23,829 (-45.5%), from €52,372 to €28,543
mainly Trade debts (-€27,819) and Investment in fixed assets (net) (-€14,933)
- Receivables within one year -€17,558
down €17,558 (-54.5%), from €32,225 to €14,666
of which Trade receivables: -€12,118
- Tangible fixed assets -€6,744
down €6,744 (-8.7%), from €77,663 to €70,919
of which Furniture and vehicles: -€5,815
- Trade debts -€27,819
down €27,819 (-99.4%), from €27,985 to €166
- Debts after one year -€12,010
down €12,010 (-28.7%), from €41,864 to €29,853
- Other debts -€3,822
down €3,822 (-99.1%), from €3,855 to €33
- Tax, wage and social debts -€3,517
down €3,517 (-17.8%), from €19,713 to €16,196
of which Taxes: -€4,243
- Profit (loss) carried forward -€2,378
down €2,378 (-4.1%), from €57,453 to €55,075
- Turnover -€397,587
no longer reported in 2025 (was €397,587)
- Purchases and services -€361,831
no longer reported in 2025 (was €361,831)
- Write-downs +€21,529
no longer reported in 2025 (was -€21,529)
- Staff costs +€12,563
up €12,563 (+129%), from €9,761 to €22,324
- Taxes -€9,753
down €9,753 (-83.3%), from €11,712 to €1,959
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 | €163,435 | €114,334 | -€49,101 | -30.0% |
| Fixed assets | 21/28 | €77,868 | €71,124 | -€6,744 | -8.7% |
| Tangible fixed assets | 22/27 | €77,663 | €70,919 | -€6,744 | -8.7% |
| Plant, machinery and equipment | 23 | €255 | - | -€255 | |
| Furniture and vehicles | 24 | €76,654 | €70,838 | -€5,815 | -7.6% |
| Other tangible fixed assets | 26 | €754 | €81 | -€673 | -89.3% |
| Financial fixed assets | 28 | €205 | €205 | = | 0.0% |
| Current assets | 29/58 | €85,567 | €43,210 | -€42,357 | -49.5% |
| Amounts receivable within one year | 40/41 | €32,225 | €14,666 | -€17,558 | -54.5% |
| Trade receivables | 40 | €17,208 | €5,091 | -€12,118 | -70.4% |
| Other amounts receivable | 41 | €15,017 | €9,576 | -€5,441 | -36.2% |
| Cash at bank and in hand | 54/58 | €52,372 | €28,543 | -€23,829 | -45.5% |
| Deferred charges and accrued income | 490/1 | €970 | - | -€970 | |
| Total equity and liabilities | 10/49 | €163,435 | €114,334 | -€49,101 | -30.0% |
| Equity | 10/15 | €58,453 | €56,075 | -€2,378 | -4.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,453 | €55,075 | -€2,378 | -4.1% |
| Amounts payable | 17/49 | €104,982 | €58,259 | -€46,723 | -44.5% |
| Amounts payable after more than one year | 17 | €41,864 | €29,853 | -€12,010 | -28.7% |
| Financial debts | 170/4 | €41,864 | €29,853 | -€12,010 | -28.7% |
| Amounts payable within one year | 42/48 | €63,118 | €28,406 | -€34,713 | -55.0% |
| Current portion of amounts payable after more than one year | 42 | €11,565 | €12,010 | +€445 | +3.9% |
| Trade debts | 44 | €27,985 | €166 | -€27,819 | -99.4% |
| Suppliers | 440/4 | €27,985 | €166 | -€27,819 | -99.4% |
| Taxes, remuneration and social security | 45 | €19,713 | €16,196 | -€3,517 | -17.8% |
| Taxes | 450/3 | €18,641 | €14,398 | -€4,243 | -22.8% |
| Remuneration and social security | 454/9 | €1,072 | €1,798 | +€727 | +67.8% |
| Other amounts payable | 47/48 | €3,855 | €33 | -€3,822 | -99.1% |
| Turnover | 70 | €397,587 | - | -€397,587 | |
| Non-recurring operating income | 76A | €16,629 | - | -€16,629 | |
| Goods, raw materials, services and sundry goods | 60/61 | €361,831 | - | -€361,831 | |
| Remuneration, social security and pensions | 62 | €9,761 | €22,324 | +€12,563 | +129% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,990 | €21,677 | +€8,687 | +66.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€21,529 | - | +€21,529 | |
| Other operating charges | 640/8 | €1,226 | €1,015 | -€211 | -17.2% |
| Non-recurring operating charges | 66A | €7,777 | €4,664 | -€3,113 | -40.0% |
| Gross operating margin | 9900 | €52,385 | €47,699 | -€4,686 | -8.9% |
| Operating profit (loss) | 9901 | €42,161 | -€1,980 | -€44,141 | |
| Financial income | 75/76B | €3,694 | €3,538 | -€155 | -4.2% |
| Recurring financial income | 75 | €3,694 | €3,538 | -€155 | -4.2% |
| Financial charges | 65/66B | €2,115 | €1,977 | -€138 | -6.5% |
| Recurring financial charges | 65 | €2,115 | €1,977 | -€138 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | €43,739 | -€419 | -€44,158 | |
| Income taxes | 67/77 | €11,712 | €1,959 | -€9,753 | -83.3% |
| Profit (loss) for the period | 9904 | €32,027 | -€2,378 | -€34,406 | |
| Profit (loss) for the period to be appropriated | 9905 | €32,027 | -€2,378 | -€34,406 |
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 23 October 2026 via checked.be.