CHAY SERVICES: 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.
CHAY SERVICES
Largest movements
- Receivables within one year -€24,950
down €24,950 (-17.0%), from €146,749 to €121,799
of which Trade receivables: -€31,131
- Tax, wage and social debts -€16,684
down €16,684 (-46.2%), from €36,078 to €19,395
of which Remuneration and social security: -€20,230
- Profit (loss) carried forward -€13,853
down €13,853 (-96.9%), from -€14,296 to -€28,149
- Trade debts +€6,776
up €6,776 (+5.8%), from €117,127 to €123,903
- Turnover -€861,536
no longer reported in 2023 (was €861,536)
- Purchases and services -€781,508
no longer reported in 2023 (was €781,508)
- Staff costs +€33,174
up €33,174 (+38.6%), from €85,920 to €119,094
- Gross operating margin +€29,550
up €29,550 (+36.9%), from €80,028 to €109,578
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €149,271 | €125,149 | -€24,122 | -16.2% |
| Current assets | 29/58 | €149,271 | €125,149 | -€24,122 | -16.2% |
| Stocks and contracts in progress | 3 | €2,300 | €2,300 | = | 0.0% |
| Stocks | 30/36 | €2,300 | €2,300 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €146,749 | €121,799 | -€24,950 | -17.0% |
| Trade receivables | 40 | €146,549 | €115,417 | -€31,131 | -21.2% |
| Other amounts receivable | 41 | €200 | €6,382 | +€6,182 | +3090.9% |
| Cash at bank and in hand | 54/58 | €222 | €919 | +€696 | +313.1% |
| Deferred charges and accrued income | 490/1 | - | €131 | +€131 | |
| Total equity and liabilities | 10/49 | €149,271 | €125,149 | -€24,122 | -16.2% |
| Equity | 10/15 | -€4,296 | -€18,149 | -€13,853 | -322.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,296 | -€28,149 | -€13,853 | -96.9% |
| Amounts payable | 17/49 | €153,567 | €143,298 | -€10,269 | -6.7% |
| Amounts payable within one year | 42/48 | €153,567 | €143,298 | -€10,269 | -6.7% |
| Trade debts | 44 | €117,127 | €123,903 | +€6,776 | +5.8% |
| Suppliers | 440/4 | €117,127 | €123,903 | +€6,776 | +5.8% |
| Taxes, remuneration and social security | 45 | €36,078 | €19,395 | -€16,684 | -46.2% |
| Taxes | 450/3 | €11,222 | €14,768 | +€3,546 | +31.6% |
| Remuneration and social security | 454/9 | €24,857 | €4,627 | -€20,230 | -81.4% |
| Other amounts payable | 47/48 | €362 | €0 | -€362 | -100.0% |
| Turnover | 70 | €861,536 | - | -€861,536 | |
| Goods, raw materials, services and sundry goods | 60/61 | €781,508 | - | -€781,508 | |
| Remuneration, social security and pensions | 62 | €85,920 | €119,094 | +€33,174 | +38.6% |
| Other operating charges | 640/8 | €6,246 | €4,485 | -€1,761 | -28.2% |
| Gross operating margin | 9900 | €80,028 | €109,578 | +€29,550 | +36.9% |
| Operating profit (loss) | 9901 | -€12,138 | -€14,001 | -€1,863 | -15.3% |
| Financial income | 75/76B | €1 | €401 | +€400 | +38419.2% |
| Recurring financial income | 75 | €1 | €401 | +€400 | +38419.2% |
| Non-recurring financial income | 76B | €1 | - | -€1 | |
| Financial charges | 65/66B | €2,158 | €253 | -€1,906 | -88.3% |
| Recurring financial charges | 65 | €73 | €253 | +€180 | +246.4% |
| Non-recurring financial charges | 66B | €2,085 | - | -€2,085 | |
| Profit (loss) for the period before taxes | 9903 | -€14,296 | -€13,853 | +€442 | +3.1% |
| Profit (loss) for the period | 9904 | -€14,296 | -€13,853 | +€442 | +3.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,296 | -€13,853 | +€442 | +3.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.