CHAVIER: 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.
CHAVIER
Largest movements
- Tangible fixed assets -€7,066
down €7,066 (-26.0%), from €27,169 to €20,103
of which Furniture and vehicles: -€6,591
- Cash +€4,910
new in 2025: €4,910
mainly Other debts (+€8,898) and Net result for the year (+€7,384)
- Receivables within one year +€3,454
up €3,454 (+167.6%), from €2,061 to €5,515
of which Trade receivables: +€3,666
- Other debts +€8,898
new in 2025: €8,898
- Short-term financial debts -€7,405
no longer reported in 2025 (was €7,405)
- Profit (loss) carried forward +€7,384
up €7,384 (+62.4%), from -€11,842 to -€4,458
- Debts after one year -€6,839
down €6,839 (-35.2%), from €19,444 to €12,605
- Trade debts -€623
no longer reported in 2025 (was €623)
- Gross operating margin +€18,131
up €18,131, from -€1,192 to €16,939
- Financial charges -€1,057
down €1,057 (-35.3%), from €2,998 to €1,941
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 | €29,230 | €30,528 | +€1,298 | +4.4% |
| Fixed assets | 21/28 | €27,169 | €20,103 | -€7,066 | -26.0% |
| Tangible fixed assets | 22/27 | €27,169 | €20,103 | -€7,066 | -26.0% |
| Plant, machinery and equipment | 23 | €951 | €476 | -€475 | -50.0% |
| Furniture and vehicles | 24 | €26,218 | €19,627 | -€6,591 | -25.1% |
| Current assets | 29/58 | €2,061 | €10,425 | +€8,364 | +405.8% |
| Amounts receivable within one year | 40/41 | €2,061 | €5,515 | +€3,454 | +167.6% |
| Trade receivables | 40 | €1,830 | €5,496 | +€3,666 | +200.4% |
| Other amounts receivable | 41 | €231 | €19 | -€212 | -91.8% |
| Cash at bank and in hand | 54/58 | - | €4,910 | +€4,910 | |
| Total equity and liabilities | 10/49 | €29,230 | €30,528 | +€1,298 | +4.4% |
| Equity | 10/15 | -€5,342 | €2,042 | +€7,384 | |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,842 | -€4,458 | +€7,384 | +62.4% |
| Amounts payable | 17/49 | €34,572 | €28,486 | -€6,087 | -17.6% |
| Amounts payable after more than one year | 17 | €19,444 | €12,605 | -€6,839 | -35.2% |
| Financial debts | 170/4 | €19,444 | €12,605 | -€6,839 | -35.2% |
| Amounts payable within one year | 42/48 | €15,128 | €15,881 | +€753 | +5.0% |
| Current portion of amounts payable after more than one year | 42 | €6,546 | €6,839 | +€293 | +4.5% |
| Financial debts | 43 | €7,405 | - | -€7,405 | |
| Credit institutions | 430/8 | €7,405 | - | -€7,405 | |
| Trade debts | 44 | €623 | - | -€623 | |
| Suppliers | 440/4 | €623 | - | -€623 | |
| Taxes, remuneration and social security | 45 | €555 | €144 | -€411 | -74.1% |
| Taxes | 450/3 | €555 | €144 | -€411 | -74.1% |
| Other amounts payable | 47/48 | - | €8,898 | +€8,898 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,066 | €7,066 | = | 0.0% |
| Other operating charges | 640/8 | €589 | €548 | -€41 | -6.9% |
| Gross operating margin | 9900 | -€1,192 | €16,939 | +€18,131 | |
| Operating profit (loss) | 9901 | -€8,847 | €9,325 | +€18,172 | |
| Financial income | 75/76B | €3 | €1 | -€2 | -73.3% |
| Recurring financial income | 75 | €3 | €1 | -€2 | -73.3% |
| Financial charges | 65/66B | €2,998 | €1,941 | -€1,057 | -35.3% |
| Recurring financial charges | 65 | €2,998 | €1,941 | -€1,057 | -35.3% |
| Profit (loss) for the period before taxes | 9903 | -€11,842 | €7,384 | +€19,227 | |
| Profit (loss) for the period | 9904 | -€11,842 | €7,384 | +€19,227 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,842 | €7,384 | +€19,227 |
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 29 September 2026 via checked.be.