CHAUSS WARD: 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.
CHAUSS WARD
Largest movements
- Tangible fixed assets +€30,182
up €30,182 (+4,333%), from €697 to €30,878
of which Furniture and vehicles: +€30,601
- Cash -€17,194
down €17,194 (-35.5%), from €48,472 to €31,278
mainly Investment in fixed assets (net) (-€32,563) and Receivables within one year (-€8,790)
- Receivables within one year +€8,790
up €8,790 (+1,305%), from €674 to €9,464
of which Trade receivables: +€6,187
- Stocks and contracts -€5,005
down €5,005 (-6.7%), from €74,310 to €69,306
- Profit (loss) carried forward +€15,571
up €15,571 (+20.5%), from €75,928 to €91,499
- Tax, wage and social debts +€1,493
up €1,493 (+4.5%), from €33,490 to €34,983
- Other operating charges +€2,770
up €2,770 (+715%), from €387 to €3,158
- Taxes -€1,895
down €1,895 (-29.0%), from €6,540 to €4,645
- Depreciation +€1,894
up €1,894 (+388%), from €488 to €2,382
- Gross operating margin -€1,081
down €1,081 (-4.0%), from €26,907 to €25,827
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 | €127,152 | €144,558 | +€17,406 | +13.7% |
| Fixed assets | 21/28 | €3,697 | €33,878 | +€30,182 | +816% |
| Tangible fixed assets | 22/27 | €697 | €30,878 | +€30,182 | +4,333% |
| Plant, machinery and equipment | 23 | €697 | €278 | -€419 | -60.2% |
| Furniture and vehicles | 24 | - | €30,601 | +€30,601 | |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €123,456 | €110,680 | -€12,776 | -10.3% |
| Stocks and contracts in progress | 3 | €74,310 | €69,306 | -€5,005 | -6.7% |
| Stocks | 30/36 | €74,310 | €69,306 | -€5,005 | -6.7% |
| Amounts receivable within one year | 40/41 | €674 | €9,464 | +€8,790 | +1,305% |
| Trade receivables | 40 | - | €6,187 | +€6,187 | |
| Other amounts receivable | 41 | €674 | €3,277 | +€2,603 | +386% |
| Cash at bank and in hand | 54/58 | €48,472 | €31,278 | -€17,194 | -35.5% |
| Deferred charges and accrued income | 490/1 | - | €633 | +€633 | |
| Total equity and liabilities | 10/49 | €127,152 | €144,558 | +€17,406 | +13.7% |
| Equity | 10/15 | €90,188 | €105,759 | +€15,571 | +17.3% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Profit (loss) carried forward | 14 | €75,928 | €91,499 | +€15,571 | +20.5% |
| Amounts payable | 17/49 | €36,965 | €38,799 | +€1,835 | +5.0% |
| Amounts payable within one year | 42/48 | €36,965 | €38,799 | +€1,835 | +5.0% |
| Trade debts | 44 | €3,475 | €3,816 | +€341 | +9.8% |
| Suppliers | 440/4 | €3,475 | €3,816 | +€341 | +9.8% |
| Taxes, remuneration and social security | 45 | €33,490 | €34,983 | +€1,493 | +4.5% |
| Taxes | 450/3 | €33,490 | €34,983 | +€1,493 | +4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €488 | €2,382 | +€1,894 | +388% |
| Other operating charges | 640/8 | €387 | €3,158 | +€2,770 | +715% |
| Gross operating margin | 9900 | €26,907 | €25,827 | -€1,081 | -4.0% |
| Operating profit (loss) | 9901 | €26,032 | €20,287 | -€5,745 | -22.1% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €112 | €72 | -€40 | -35.5% |
| Recurring financial charges | 65 | €112 | €72 | -€40 | -35.5% |
| Profit (loss) for the period before taxes | 9903 | €25,920 | €20,216 | -€5,704 | -22.0% |
| Income taxes | 67/77 | €6,540 | €4,645 | -€1,895 | -29.0% |
| Profit (loss) for the period | 9904 | €19,380 | €15,571 | -€3,809 | -19.7% |
| Profit (loss) for the period to be appropriated | 9905 | €19,380 | €15,571 | -€3,809 | -19.7% |
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 24 October 2026 via checked.be.