CHAVALI: 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.
CHAVALI
Largest movements
- Stocks and contracts +€760,866
up €760,866 (+96.2%), from €790,906 to €1.6m
- Receivables within one year +€36,103
up €36,103 (+338.3%), from €10,673 to €46,776
of which Trade receivables: +€45,516
- Debts after one year +€792,931
up €792,931 (+92.8%), from €854,135 to €1.6m
- Profit (loss) carried forward -€104,363
down €104,363 (-94.8%), from -€110,056 to -€214,419
- Short-term financial debts +€66,186
new in 2024: €66,186
- Trade debts +€33,191
up €33,191 (+267.7%), from €12,400 to €45,591
- Financial charges +€62,444
up €62,444 (+275.4%), from €22,670 to €85,114
- Other operating charges -€1,948
down €1,948 (-55.0%), from €3,540 to €1,592
- Gross operating margin +€1,222
up €1,222 (+7.8%), from -€15,678 to -€14,457
- Financial income +€580
new in 2024: €580
From the 2023 result to the 2024 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €868,717 | €1,661,895 | +€793,178 | +91.3% |
| Fixed assets | 21/28 | €67,128 | €63,347 | -€3,781 | -5.6% |
| Tangible fixed assets | 22/27 | €67,128 | €63,347 | -€3,781 | -5.6% |
| Land and buildings | 22 | €67,128 | €63,347 | -€3,781 | -5.6% |
| Current assets | 29/58 | €801,588 | €1,598,548 | +€796,960 | +99.4% |
| Stocks and contracts in progress | 3 | €790,906 | €1,551,772 | +€760,866 | +96.2% |
| Stocks | 30/36 | €790,906 | €1,551,772 | +€760,866 | +96.2% |
| Amounts receivable within one year | 40/41 | €10,673 | €46,776 | +€36,103 | +338.3% |
| Trade receivables | 40 | - | €45,516 | +€45,516 | |
| Other amounts receivable | 41 | €10,673 | €1,260 | -€9,413 | -88.2% |
| Current investments | 50/53 | €10 | - | -€10 | |
| Total equity and liabilities | 10/49 | €868,717 | €1,661,895 | +€793,178 | +91.3% |
| Equity | 10/15 | -€105,056 | -€209,419 | -€104,363 | -99.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€110,056 | -€214,419 | -€104,363 | -94.8% |
| Amounts payable | 17/49 | €973,773 | €1,871,314 | +€897,542 | +92.2% |
| Amounts payable after more than one year | 17 | €854,135 | €1,647,066 | +€792,931 | +92.8% |
| Financial debts | 170/4 | €854,135 | €1,647,066 | +€792,931 | +92.8% |
| Amounts payable within one year | 42/48 | €119,638 | €224,248 | +€104,610 | +87.4% |
| Financial debts | 43 | - | €66,186 | +€66,186 | |
| Credit institutions | 430/8 | - | €66,186 | +€66,186 | |
| Trade debts | 44 | €12,400 | €45,591 | +€33,191 | +267.7% |
| Suppliers | 440/4 | €12,400 | €45,591 | +€33,191 | +267.7% |
| Other amounts payable | 47/48 | €107,238 | €112,471 | +€5,233 | +4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,781 | €3,781 | = | 0.0% |
| Other operating charges | 640/8 | €3,540 | €1,592 | -€1,948 | -55.0% |
| Gross operating margin | 9900 | -€15,678 | -€14,457 | +€1,222 | +7.8% |
| Operating profit (loss) | 9901 | -€22,999 | -€19,830 | +€3,170 | +13.8% |
| Financial income | 75/76B | - | €580 | +€580 | |
| Recurring financial income | 75 | - | €580 | +€580 | |
| Financial charges | 65/66B | €22,670 | €85,114 | +€62,444 | +275.4% |
| Recurring financial charges | 65 | €22,670 | €85,114 | +€62,444 | +275.4% |
| Profit (loss) for the period before taxes | 9903 | -€45,669 | -€104,363 | -€58,694 | -128.5% |
| Profit (loss) for the period | 9904 | -€45,669 | -€104,363 | -€58,694 | -128.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€45,669 | -€104,363 | -€58,694 | -128.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.