CHAUHAN: what changed
Two fiscal 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.
CHAUHAN
Largest movements
- Cash +€4,402
up €4,402 (+371.3%), from €1,185 to €5,587
mainly Trade debts (+€8,095) and Debts after one year (+€1,814)
- Stocks and contracts +€3,636
up €3,636 (+26.4%), from €13,798 to €17,434
- Receivables within one year +€2,250
up €2,250 (+37.1%), from €6,060 to €8,309
- Tangible fixed assets -€1,543
down €1,543 (-54.0%), from €2,859 to €1,316
- Trade debts +€8,095
up €8,095 (+289.4%), from €2,797 to €10,893
- Debts after one year +€1,814
new in 2025: €1,814
- Tax, wage and social debts -€1,560
down €1,560 (-78.9%), from €1,977 to €417
of which Taxes: -€1,756
- Profit (loss) carried forward +€395
up €395 (+5.7%), from €6,991 to €7,386
- Financial charges -€3,094
down €3,094 (-94.6%), from €3,269 to €175
- Gross operating margin -€2,307
down €2,307 (-50.0%), from €4,618 to €2,311
- Depreciation -€597
down €597 (-47.6%), from €1,255 to €658
- Taxes +€182
new in 2025: €182
- Other operating charges -€155
down €155 (-17.1%), from €904 to €749
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.
Cash bridge derived
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 | €24,002 | €32,747 | +€8,745 | +36.4% |
| Fixed assets | 21/28 | €2,959 | €1,416 | -€1,543 | -52.2% |
| Tangible fixed assets | 22/27 | €2,859 | €1,316 | -€1,543 | -54.0% |
| Furniture and vehicles | 24 | €2,859 | €1,316 | -€1,543 | -54.0% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €21,043 | €31,331 | +€10,288 | +48.9% |
| Stocks and contracts in progress | 3 | €13,798 | €17,434 | +€3,636 | +26.4% |
| Stocks | 30/36 | €13,798 | €17,434 | +€3,636 | +26.4% |
| Amounts receivable within one year | 40/41 | €6,060 | €8,309 | +€2,250 | +37.1% |
| Other amounts receivable | 41 | €6,060 | €8,309 | +€2,250 | +37.1% |
| Cash at bank and in hand | 54/58 | €1,185 | €5,587 | +€4,402 | +371.3% |
| Total equity and liabilities | 10/49 | €24,002 | €32,747 | +€8,745 | +36.4% |
| Equity | 10/15 | €19,228 | €19,623 | +€395 | +2.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €6,037 | €6,037 | = | 0.0% |
| Non-distributable reserves | 130/1 | €844 | €844 | = | 0.0% |
| Reserves not available under the articles | 1311 | €844 | €844 | = | 0.0% |
| Distributable reserves | 133 | €5,193 | €5,193 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,991 | €7,386 | +€395 | +5.7% |
| Amounts payable | 17/49 | €4,774 | €13,123 | +€8,350 | +174.9% |
| Amounts payable after more than one year | 17 | - | €1,814 | +€1,814 | |
| Financial debts | 170/4 | - | €1,814 | +€1,814 | |
| Amounts payable within one year | 42/48 | €4,774 | €11,310 | +€6,536 | +136.9% |
| Trade debts | 44 | €2,797 | €10,893 | +€8,095 | +289.4% |
| Suppliers | 440/4 | €2,797 | €10,893 | +€8,095 | +289.4% |
| Taxes, remuneration and social security | 45 | €1,977 | €417 | -€1,560 | -78.9% |
| Taxes | 450/3 | €1,977 | €220 | -€1,756 | -88.9% |
| Remuneration and social security | 454/9 | - | €197 | +€197 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,255 | €658 | -€597 | -47.6% |
| Other operating charges | 640/8 | €904 | €749 | -€155 | -17.1% |
| Gross operating margin | 9900 | €4,618 | €2,311 | -€2,307 | -50.0% |
| Operating profit (loss) | 9901 | €2,459 | €904 | -€1,556 | -63.2% |
| Financial charges | 65/66B | €3,269 | €175 | -€3,094 | -94.6% |
| Recurring financial charges | 65 | €3,269 | €175 | -€3,094 | -94.6% |
| Profit (loss) for the period before taxes | 9903 | -€810 | €729 | +€1,539 | |
| Income taxes | 67/77 | - | €182 | +€182 | |
| Profit (loss) for the period | 9904 | -€810 | €547 | +€1,356 | |
| Profit (loss) for the period to be appropriated | 9905 | -€810 | €547 | +€1,356 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.