CHAWA: 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.
CHAWA
Largest movements
- Cash +€10,745
up €10,745 (+17.6%), from €61,115 to €71,860
mainly Net result for the year (+€10,841) and Depreciation (+€9,123)
- Tangible fixed assets -€9,123
down €9,123 (-7.2%), from €126,451 to €117,328
- Tax, wage and social debts -€2,816
down €2,816 (-82.3%), from €3,421 to €605
- Trade debts +€2,597
up €2,597 (+137.2%), from €1,892 to €4,489
- Gross operating margin +€1,234
up €1,234 (+4.9%), from €25,255 to €26,489
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 | €190,566 | €192,188 | +€1,622 | +0.9% |
| Fixed assets | 21/28 | €126,451 | €117,328 | -€9,123 | -7.2% |
| Tangible fixed assets | 22/27 | €126,451 | €117,328 | -€9,123 | -7.2% |
| Land and buildings | 22 | €126,451 | €117,328 | -€9,123 | -7.2% |
| Current assets | 29/58 | €64,115 | €74,860 | +€10,745 | +16.8% |
| Cash at bank and in hand | 54/58 | €61,115 | €71,860 | +€10,745 | +17.6% |
| Deferred charges and accrued income | 490/1 | €3,000 | €3,000 | = | 0.0% |
| Total equity and liabilities | 10/49 | €190,566 | €192,188 | +€1,622 | +0.9% |
| Equity | 10/15 | €51,778 | €52,618 | +€841 | +1.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,778 | €30,618 | +€841 | +2.8% |
| Amounts payable | 17/49 | €138,789 | €139,570 | +€781 | +0.6% |
| Amounts payable within one year | 42/48 | €138,789 | €139,570 | +€781 | +0.6% |
| Trade debts | 44 | €1,892 | €4,489 | +€2,597 | +137.2% |
| Suppliers | 440/4 | €1,892 | €4,489 | +€2,597 | +137.2% |
| Taxes, remuneration and social security | 45 | €3,421 | €605 | -€2,816 | -82.3% |
| Taxes | 450/3 | €3,421 | €605 | -€2,816 | -82.3% |
| Other amounts payable | 47/48 | €133,475 | €134,475 | +€1,000 | +0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,123 | €9,123 | = | 0.0% |
| Other operating charges | 640/8 | €5,889 | €6,074 | +€185 | +3.1% |
| Gross operating margin | 9900 | €25,255 | €26,489 | +€1,234 | +4.9% |
| Operating profit (loss) | 9901 | €10,244 | €11,293 | +€1,049 | +10.2% |
| Financial charges | 65/66B | €146 | €146 | = | 0.0% |
| Recurring financial charges | 65 | €146 | €146 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €10,097 | €11,147 | +€1,049 | +10.4% |
| Income taxes | 67/77 | €299 | €306 | +€7 | +2.3% |
| Profit (loss) for the period | 9904 | €9,798 | €10,841 | +€1,042 | +10.6% |
| Profit (loss) for the period to be appropriated | 9905 | €9,798 | €10,841 | +€1,042 | +10.6% |
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 4 October 2026 via checked.be.