CHAUPS: 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.
CHAUPS
Largest movements
- Tangible fixed assets -€4,727
down €4,727 (-2.2%), from €217,997 to €213,270
of which Furniture and vehicles: -€2,818
- Short-term financial debts +€63,372
up €63,372 (+80.9%), from €78,354 to €141,726
- Other debts -€48,400
no longer reported in 2025 (was €48,400)
- Tax, wage and social debts -€20,966
no longer reported in 2025 (was €20,966)
- Trade debts +€17,156
up €17,156 (+100,918%), from €17 to €17,173
- Debts after one year -€16,442
down €16,442 (-7.8%), from €209,461 to €193,019
- Purchases and services +€58,972
up €58,972 (+44.7%), from €131,782 to €190,754
- Staff costs -€35,455
down €35,455 (-94.3%), from €37,593 to €2,138
- Turnover -€19,535
down €19,535 (-12.9%), from €151,226 to €131,691
- Taxes -€11,375
no longer reported in 2025 (was €11,375)
- Other operating charges -€4,153
down €4,153 (-55.4%), from €7,492 to €3,339
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 | €250,501 | €245,304 | -€5,197 | -2.1% |
| Fixed assets | 21/28 | €217,997 | €213,270 | -€4,727 | -2.2% |
| Tangible fixed assets | 22/27 | €217,997 | €213,270 | -€4,727 | -2.2% |
| Land and buildings | 22 | €210,000 | €210,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €2,906 | €997 | -€1,909 | -65.7% |
| Furniture and vehicles | 24 | €5,091 | €2,273 | -€2,818 | -55.4% |
| Current assets | 29/58 | €32,504 | €32,034 | -€470 | -1.4% |
| Amounts receivable within one year | 40/41 | €14,193 | €13,046 | -€1,147 | -8.1% |
| Other amounts receivable | 41 | €14,193 | €13,046 | -€1,147 | -8.1% |
| Cash at bank and in hand | 54/58 | €18,311 | €18,988 | +€677 | +3.7% |
| Total equity and liabilities | 10/49 | €250,501 | €245,304 | -€5,197 | -2.1% |
| Equity | 10/15 | -€106,697 | -€106,614 | +€83 | +0.1% |
| Contributions | 10/11 | €89,455 | €89,455 | = | 0.0% |
| Capital | 10 | €89,455 | €89,455 | = | 0.0% |
| Issued capital | 100 | €89,455 | €89,455 | = | 0.0% |
| Revaluation surpluses | 12 | €42,000 | €42,000 | = | 0.0% |
| Reserves | 13 | €71,000 | €71,000 | = | 0.0% |
| Distributable reserves | 133 | €71,000 | €71,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€309,152 | -€309,069 | +€83 | 0.0% |
| Amounts payable | 17/49 | €357,198 | €351,918 | -€5,280 | -1.5% |
| Amounts payable after more than one year | 17 | €209,461 | €193,019 | -€16,442 | -7.8% |
| Financial debts | 170/4 | €209,461 | €193,019 | -€16,442 | -7.8% |
| Amounts payable within one year | 42/48 | €147,737 | €158,899 | +€11,162 | +7.6% |
| Financial debts | 43 | €78,354 | €141,726 | +€63,372 | +80.9% |
| Credit institutions | 430/8 | €78,354 | €141,726 | +€63,372 | +80.9% |
| Trade debts | 44 | €17 | €17,173 | +€17,156 | +100,918% |
| Suppliers | 440/4 | €17 | €17,173 | +€17,156 | +100,918% |
| Taxes, remuneration and social security | 45 | €20,966 | - | -€20,966 | |
| Taxes | 450/3 | €20,966 | - | -€20,966 | |
| Other amounts payable | 47/48 | €48,400 | - | -€48,400 | |
| Turnover | 70 | €151,226 | €131,691 | -€19,535 | -12.9% |
| Non-recurring operating income | 76A | €976 | - | -€976 | |
| Goods, raw materials, services and sundry goods | 60/61 | €131,782 | €190,754 | +€58,972 | +44.7% |
| Remuneration, social security and pensions | 62 | €37,593 | €2,138 | -€35,455 | -94.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,719 | €4,727 | -€992 | -17.3% |
| Other operating charges | 640/8 | €7,492 | €3,339 | -€4,153 | -55.4% |
| Gross operating margin | 9900 | €20,420 | €24,373 | +€3,953 | +19.4% |
| Operating profit (loss) | 9901 | -€30,384 | €14,169 | +€44,553 | |
| Financial income | 75/76B | €2,684 | €1,650 | -€1,034 | -38.5% |
| Recurring financial income | 75 | €1,084 | €1,650 | +€566 | +52.2% |
| Non-recurring financial income | 76B | €1,600 | €1,650 | +€50 | +3.1% |
| Financial charges | 65/66B | €18,024 | €15,736 | -€2,288 | -12.7% |
| Recurring financial charges | 65 | €18,024 | €15,736 | -€2,288 | -12.7% |
| Profit (loss) for the period before taxes | 9903 | -€45,724 | €83 | +€45,807 | |
| Income taxes | 67/77 | €11,375 | - | -€11,375 | |
| Profit (loss) for the period | 9904 | -€57,099 | €83 | +€57,182 | |
| Profit (loss) for the period to be appropriated | 9905 | -€57,099 | €83 | +€57,182 |
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.