Chaverny: 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.
Chaverny
Largest movements
- Tangible fixed assets +€41,557
up €41,557 (+26.0%), from €159,644 to €201,202
of which Land and buildings: +€41,557
- Cash +€17,903
up €17,903 (+1048.0%), from €1,708 to €19,612
- Receivables within one year -€9,791
down €9,791 (-8.9%), from €109,811 to €100,020
of which Other amounts receivable: -€9,791
- Profit (loss) carried forward +€39,631
up €39,631 (+46.1%), from -€85,986 to -€46,356
- Tax, wage and social debts +€10,040
up €10,040 (+377.1%), from €2,662 to €12,702
- Gross operating margin +€32,590
up €32,590 (+230.4%), from €14,144 to €46,734
- Taxes +€5,200
up €5,200 (+399.2%), from €1,302 to €6,502
- Depreciation +€5,048
up €5,048 (+55.2%), from €9,139 to €14,187
From the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €271,163 | €320,834 | +€49,670 | +18.3% |
| Fixed assets | 21/28 | €159,644 | €201,202 | +€41,557 | +26.0% |
| Tangible fixed assets | 22/27 | €159,644 | €201,202 | +€41,557 | +26.0% |
| Land and buildings | 22 | €159,644 | €201,202 | +€41,557 | +26.0% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Current assets | 29/58 | €111,519 | €119,632 | +€8,113 | +7.3% |
| Amounts receivable within one year | 40/41 | €109,811 | €100,020 | -€9,791 | -8.9% |
| Trade receivables | 40 | - | €0 | = | |
| Other amounts receivable | 41 | €109,811 | €100,020 | -€9,791 | -8.9% |
| Cash at bank and in hand | 54/58 | €1,708 | €19,612 | +€17,903 | +1048.0% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €271,163 | €320,834 | +€49,670 | +18.3% |
| Equity | 10/15 | €268,501 | €308,132 | +€39,631 | +14.8% |
| Contributions | 10/11 | €350,987 | €350,987 | = | 0.0% |
| Capital | 10 | €350,987 | €350,987 | = | 0.0% |
| Issued capital | 100 | €350,987 | €350,987 | = | 0.0% |
| Reserves | 13 | €3,501 | €3,501 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Legal reserve | 130 | €3,099 | €3,099 | = | 0.0% |
| Distributable reserves | 133 | €402 | €402 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€85,986 | -€46,356 | +€39,631 | +46.1% |
| Amounts payable | 17/49 | €2,662 | €12,702 | +€10,040 | +377.1% |
| Amounts payable within one year | 42/48 | €2,662 | €12,702 | +€10,040 | +377.1% |
| Trade debts | 44 | €0 | €0 | = | |
| Suppliers | 440/4 | €0 | €0 | = | |
| Taxes, remuneration and social security | 45 | €2,662 | €12,702 | +€10,040 | +377.1% |
| Taxes | 450/3 | €2,662 | €12,702 | +€10,040 | +377.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,139 | €14,187 | +€5,048 | +55.2% |
| Other operating charges | 640/8 | €5,498 | €5,711 | +€213 | +3.9% |
| Gross operating margin | 9900 | €14,144 | €46,734 | +€32,590 | +230.4% |
| Operating profit (loss) | 9901 | -€493 | €26,836 | +€27,329 | |
| Financial charges | 65/66B | €50 | €72 | +€22 | +45.0% |
| Recurring financial charges | 65 | €50 | €72 | +€22 | +45.0% |
| Profit (loss) for the period before taxes | 9903 | -€543 | €26,764 | +€27,307 | |
| Income taxes | 67/77 | €1,302 | €6,502 | +€5,200 | +399.2% |
| Profit (loss) for the period | 9904 | -€1,845 | €20,262 | +€22,107 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,845 | €20,262 | +€22,107 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.