CHAVANNAIS: 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.
CHAVANNAIS
Largest movements
- Receivables within one year +€69,949
up €69,949 (+120%), from €58,443 to €128,393
of which Trade receivables: +€90,425
- Stocks and contracts +€22,185
up €22,185 (+12.4%), from €179,250 to €201,435
- Tangible fixed assets +€19,218
up €19,218 (+7.9%), from €244,198 to €263,416
of which Plant, machinery and equipment: +€29,911
- Cash +€9,395
up €9,395 (+5.9%), from €159,740 to €169,135
mainly Net result for the year (+€67,852) and Depreciation (+€40,059)
- Profit (loss) carried forward +€67,852
up €67,852 (+130%), from €52,085 to €119,937
- Trade debts +€35,060
up €35,060 (+82.1%), from €42,684 to €77,744
- Tax, wage and social debts +€33,846
up €33,846 (+1,176%), from €2,878 to €36,725
of which Taxes: +€26,301
- Other debts -€14,273
down €14,273 (-2.6%), from €539,041 to €524,768
- Gross operating margin +€54,340
up €54,340 (+53.7%), from €101,173 to €155,513
- Depreciation +€19,491
up €19,491 (+94.8%), from €20,569 to €40,059
- Staff costs +€18,664
up €18,664 (+166%), from €11,274 to €29,938
- Other operating charges -€3,405
down €3,405 (-66.1%), from €5,148 to €1,744
- Taxes +€3,391
up €3,391 (+27.1%), from €12,501 to €15,893
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 | €646,689 | €769,173 | +€122,485 | +18.9% |
| Fixed assets | 21/28 | €245,205 | €264,075 | +€18,870 | +7.7% |
| Intangible fixed assets | 21 | €837 | €489 | -€348 | -41.6% |
| Tangible fixed assets | 22/27 | €244,198 | €263,416 | +€19,218 | +7.9% |
| Land and buildings | 22 | €20,864 | €30,230 | +€9,366 | +44.9% |
| Plant, machinery and equipment | 23 | €67,568 | €97,479 | +€29,911 | +44.3% |
| Furniture and vehicles | 24 | €155,766 | €135,708 | -€20,058 | -12.9% |
| Financial fixed assets | 28 | €169 | €169 | = | 0.0% |
| Current assets | 29/58 | €401,484 | €505,099 | +€103,615 | +25.8% |
| Stocks and contracts in progress | 3 | €179,250 | €201,435 | +€22,185 | +12.4% |
| Stocks | 30/36 | €179,250 | €201,435 | +€22,185 | +12.4% |
| Amounts receivable within one year | 40/41 | €58,443 | €128,393 | +€69,949 | +120% |
| Trade receivables | 40 | €325 | €90,750 | +€90,425 | +27,851% |
| Other amounts receivable | 41 | €58,119 | €37,643 | -€20,476 | -35.2% |
| Cash at bank and in hand | 54/58 | €159,740 | €169,135 | +€9,395 | +5.9% |
| Deferred charges and accrued income | 490/1 | €4,051 | €6,136 | +€2,085 | +51.5% |
| Total equity and liabilities | 10/49 | €646,689 | €769,173 | +€122,485 | +18.9% |
| Equity | 10/15 | €62,085 | €129,937 | +€67,852 | +109% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,085 | €119,937 | +€67,852 | +130% |
| Amounts payable | 17/49 | €584,604 | €639,237 | +€54,633 | +9.3% |
| Amounts payable within one year | 42/48 | €584,604 | €639,237 | +€54,633 | +9.3% |
| Trade debts | 44 | €42,684 | €77,744 | +€35,060 | +82.1% |
| Suppliers | 440/4 | €42,684 | €77,744 | +€35,060 | +82.1% |
| Taxes, remuneration and social security | 45 | €2,878 | €36,725 | +€33,846 | +1,176% |
| Taxes | 450/3 | €1,308 | €27,609 | +€26,301 | +2,011% |
| Remuneration and social security | 454/9 | €1,570 | €9,116 | +€7,545 | +481% |
| Other amounts payable | 47/48 | €539,041 | €524,768 | -€14,273 | -2.6% |
| Remuneration, social security and pensions | 62 | €11,274 | €29,938 | +€18,664 | +166% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,569 | €40,059 | +€19,491 | +94.8% |
| Other operating charges | 640/8 | €5,148 | €1,744 | -€3,405 | -66.1% |
| Gross operating margin | 9900 | €101,173 | €155,513 | +€54,340 | +53.7% |
| Operating profit (loss) | 9901 | €64,182 | €83,773 | +€19,590 | +30.5% |
| Financial income | 75/76B | €550 | €182 | -€368 | -66.9% |
| Recurring financial income | 75 | €550 | €182 | -€368 | -66.9% |
| Financial charges | 65/66B | €146 | €210 | +€64 | +44.1% |
| Recurring financial charges | 65 | €146 | €210 | +€64 | +44.1% |
| Profit (loss) for the period before taxes | 9903 | €64,587 | €83,744 | +€19,158 | +29.7% |
| Income taxes | 67/77 | €12,501 | €15,893 | +€3,391 | +27.1% |
| Profit (loss) for the period | 9904 | €52,085 | €67,852 | +€15,766 | +30.3% |
| Profit (loss) for the period to be appropriated | 9905 | €52,085 | €67,852 | +€15,766 | +30.3% |
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 26 October 2026 via checked.be.