CHAUVEHEID P.: 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.
CHAUVEHEID P.
Largest movements
- Cash +€2,684
up €2,684 (+305%), from €879 to €3,563
mainly Net result for the year (+€24,180) and Tax, wage and social debts (+€8,340)
- Debts after one year -€33,345
down €33,345 (-19.2%), from €173,248 to €139,903
of which Financial debts: -€63,345
- Reserves +€24,180
up €24,180 (+124%), from €19,535 to €43,716
- Tax, wage and social debts +€8,340
up €8,340 (+105%), from €7,932 to €16,272
- Other debts +€4,550
up €4,550 (+30.8%), from €14,777 to €19,327
- Gross operating margin +€4,918
up €4,918 (+14.6%), from €33,755 to €38,674
- Taxes +€1,548
up €1,548 (+23.8%), from €6,512 to €8,060
- Financial charges -€1,082
down €1,082 (-15.2%), from €7,115 to €6,034
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 | €258,266 | €262,563 | +€4,297 | +1.7% |
| Fixed assets | 21/28 | €252,000 | €252,000 | = | 0.0% |
| Financial fixed assets | 28 | €252,000 | €252,000 | = | 0.0% |
| Current assets | 29/58 | €6,266 | €10,563 | +€4,297 | +68.6% |
| Amounts receivable within one year | 40/41 | €5,387 | €7,000 | +€1,613 | +29.9% |
| Trade receivables | 40 | €5,387 | €7,000 | +€1,613 | +29.9% |
| Cash at bank and in hand | 54/58 | €879 | €3,563 | +€2,684 | +305% |
| Total equity and liabilities | 10/49 | €258,266 | €262,563 | +€4,297 | +1.7% |
| Equity | 10/15 | €29,535 | €53,716 | +€24,180 | +81.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €19,535 | €43,716 | +€24,180 | +124% |
| Distributable reserves | 133 | €19,535 | €43,716 | +€24,180 | +124% |
| Amounts payable | 17/49 | €228,731 | €208,847 | -€19,883 | -8.7% |
| Amounts payable after more than one year | 17 | €173,248 | €139,903 | -€33,345 | -19.2% |
| Financial debts | 170/4 | €173,248 | €109,903 | -€63,345 | -36.6% |
| Other amounts payable | 178/9 | - | €30,000 | +€30,000 | |
| Amounts payable within one year | 42/48 | €55,483 | €68,944 | +€13,462 | +24.3% |
| Current portion of amounts payable after more than one year | 42 | €32,386 | €33,345 | +€959 | +3.0% |
| Trade debts | 44 | €387 | - | -€387 | |
| Suppliers | 440/4 | €387 | - | -€387 | |
| Taxes, remuneration and social security | 45 | €7,932 | €16,272 | +€8,340 | +105% |
| Taxes | 450/3 | €7,932 | €16,272 | +€8,340 | +105% |
| Other amounts payable | 47/48 | €14,777 | €19,327 | +€4,550 | +30.8% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €33,755 | €38,674 | +€4,918 | +14.6% |
| Operating profit (loss) | 9901 | €33,368 | €38,274 | +€4,906 | +14.7% |
| Financial charges | 65/66B | €7,115 | €6,034 | -€1,082 | -15.2% |
| Recurring financial charges | 65 | €7,115 | €6,034 | -€1,082 | -15.2% |
| Profit (loss) for the period before taxes | 9903 | €26,253 | €32,240 | +€5,988 | +22.8% |
| Income taxes | 67/77 | €6,512 | €8,060 | +€1,548 | +23.8% |
| Profit (loss) for the period | 9904 | €19,741 | €24,180 | +€4,439 | +22.5% |
| Profit (loss) for the period to be appropriated | 9905 | €19,741 | €24,180 | +€4,439 | +22.5% |
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 30 October 2026 via checked.be.