CHAUTEC: 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.
CHAUTEC
Largest movements
- Tangible fixed assets +€288,012
up €288,012 (+333.0%), from €86,478 to €374,490
of which Land and buildings: +€290,354
- Receivables within one year +€175,324
up €175,324 (+287.8%), from €60,924 to €236,247
of which Trade receivables: +€176,484
- Cash -€79,735
down €79,735 (-61.9%), from €128,811 to €49,076
mainly Investment in fixed assets (net) (-€359,092) and Receivables within one year (-€175,324)
- Stocks and contracts -€17,445
down €17,445 (-90.4%), from €19,308 to €1,863
- Debts after one year +€189,617
up €189,617 (+454.3%), from €41,736 to €231,353
- Trade debts +€144,980
up €144,980 (+1055.0%), from €13,742 to €158,722
- Profit (loss) carried forward +€15,530
up €15,530 (+7.5%), from €208,158 to €223,687
- Current portion of long-term debt +€14,380
up €14,380 (+83.4%), from €17,243 to €31,623
- Depreciation +€39,903
up €39,903 (+110.3%), from €36,177 to €76,080
- Gross operating margin -€15,536
down €15,536 (-7.0%), from €222,808 to €207,272
- Staff costs -€13,518
down €13,518 (-12.1%), from €112,011 to €98,493
- Taxes -€11,586
down €11,586 (-75.7%), from €15,300 to €3,714
- Financial charges +€4,717
up €4,717 (+135.9%), from €3,472 to €8,189
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 | €314,837 | €676,405 | +€361,568 | +114.8% |
| Fixed assets | 21/28 | €105,464 | €388,476 | +€283,012 | +268.3% |
| Intangible fixed assets | 21 | €18,986 | €13,986 | -€5,000 | -26.3% |
| Tangible fixed assets | 22/27 | €86,478 | €374,490 | +€288,012 | +333.0% |
| Land and buildings | 22 | - | €290,354 | +€290,354 | |
| Plant, machinery and equipment | 23 | €10,628 | €5,885 | -€4,743 | -44.6% |
| Furniture and vehicles | 24 | €13,751 | €9,845 | -€3,906 | -28.4% |
| Leasing and similar rights | 25 | €53,585 | €59,794 | +€6,209 | +11.6% |
| Other tangible fixed assets | 26 | €8,514 | €8,612 | +€98 | +1.2% |
| Current assets | 29/58 | €209,373 | €287,929 | +€78,556 | +37.5% |
| Stocks and contracts in progress | 3 | €19,308 | €1,863 | -€17,445 | -90.4% |
| Stocks | 30/36 | €19,308 | €1,863 | -€17,445 | -90.4% |
| Amounts receivable within one year | 40/41 | €60,924 | €236,247 | +€175,324 | +287.8% |
| Trade receivables | 40 | €39,429 | €215,913 | +€176,484 | +447.6% |
| Other amounts receivable | 41 | €21,494 | €20,335 | -€1,160 | -5.4% |
| Cash at bank and in hand | 54/58 | €128,811 | €49,076 | -€79,735 | -61.9% |
| Deferred charges and accrued income | 490/1 | €331 | €743 | +€413 | +124.8% |
| Total equity and liabilities | 10/49 | €314,837 | €676,405 | +€361,568 | +114.8% |
| Equity | 10/15 | €213,158 | €228,687 | +€15,530 | +7.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €208,158 | €223,687 | +€15,530 | +7.5% |
| Amounts payable | 17/49 | €101,679 | €447,718 | +€346,039 | +340.3% |
| Amounts payable after more than one year | 17 | €41,736 | €231,353 | +€189,617 | +454.3% |
| Financial debts | 170/4 | €41,736 | €231,353 | +€189,617 | +454.3% |
| Amounts payable within one year | 42/48 | €56,032 | €216,365 | +€160,333 | +286.1% |
| Current portion of amounts payable after more than one year | 42 | €17,243 | €31,623 | +€14,380 | +83.4% |
| Trade debts | 44 | €13,742 | €158,722 | +€144,980 | +1055.0% |
| Suppliers | 440/4 | €13,742 | €158,722 | +€144,980 | +1055.0% |
| Taxes, remuneration and social security | 45 | €25,047 | €26,020 | +€973 | +3.9% |
| Taxes | 450/3 | €11,573 | €9,977 | -€1,596 | -13.8% |
| Remuneration and social security | 454/9 | €13,475 | €16,044 | +€2,569 | +19.1% |
| Accrued charges and deferred income | 492/3 | €3,911 | €0 | -€3,911 | -100.0% |
| Remuneration, social security and pensions | 62 | €112,011 | €98,493 | -€13,518 | -12.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,177 | €76,080 | +€39,903 | +110.3% |
| Other operating charges | 640/8 | €2,564 | €5,475 | +€2,910 | +113.5% |
| Gross operating margin | 9900 | €222,808 | €207,272 | -€15,536 | -7.0% |
| Operating profit (loss) | 9901 | €72,055 | €27,225 | -€44,831 | -62.2% |
| Financial income | 75/76B | €275 | €208 | -€67 | -24.3% |
| Recurring financial income | 75 | €275 | €208 | -€67 | -24.3% |
| Financial charges | 65/66B | €3,472 | €8,189 | +€4,717 | +135.9% |
| Recurring financial charges | 65 | €3,472 | €8,189 | +€4,717 | +135.9% |
| Profit (loss) for the period before taxes | 9903 | €68,858 | €19,244 | -€49,615 | -72.1% |
| Income taxes | 67/77 | €15,300 | €3,714 | -€11,586 | -75.7% |
| Profit (loss) for the period | 9904 | €53,558 | €15,530 | -€38,029 | -71.0% |
| Profit (loss) for the period to be appropriated | 9905 | €53,558 | €15,530 | -€38,029 | -71.0% |
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 3 October 2026 via checked.be.