Chè: 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.
Chè
Largest movements
- Receivables within one year +€81,605
up €81,605 (+197.8%), from €41,260 to €122,865
of which Trade receivables: +€75,304
- Tangible fixed assets +€69,434
up €69,434 (+1016.4%), from €6,831 to €76,265
- Stocks and contracts +€30,251
up €30,251 (+169.8%), from €17,819 to €48,069
- Debts after one year +€81,415
new in 2025: €81,415
- Short-term financial debts +€49,952
new in 2025: €49,952
- Other debts +€23,371
up €23,371 (+74.3%), from €31,440 to €54,811
- Trade debts +€18,218
up €18,218 (+80.3%), from €22,692 to €40,909
- Profit (loss) carried forward +€7,423
up €7,423 (+102.3%), from €7,258 to €14,681
- Gross operating margin +€14,008
up €14,008 (+374.2%), from €3,744 to €17,752
- Depreciation +€2,842
up €2,842 (+221.8%), from €1,281 to €4,122
- Financial charges +€2,335
up €2,335 (+908.2%), from €257 to €2,592
- Taxes +€2,334
new in 2025: €2,334
- Other operating charges +€2,236
up €2,236 (+837.8%), from €267 to €2,503
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 | €69,983 | €252,972 | +€182,989 | +261.5% |
| Fixed assets | 21/28 | €9,741 | €79,175 | +€69,434 | +712.8% |
| Tangible fixed assets | 22/27 | €6,831 | €76,265 | +€69,434 | +1016.4% |
| Land and buildings | 22 | - | €23,354 | +€23,354 | |
| Plant, machinery and equipment | 23 | €2,741 | €23,588 | +€20,847 | +760.6% |
| Furniture and vehicles | 24 | €4,090 | €29,324 | +€25,233 | +616.9% |
| Financial fixed assets | 28 | €2,910 | €2,910 | = | 0.0% |
| Current assets | 29/58 | €60,241 | €173,796 | +€113,555 | +188.5% |
| Stocks and contracts in progress | 3 | €17,819 | €48,069 | +€30,251 | +169.8% |
| Stocks | 30/36 | €17,819 | €48,069 | +€30,251 | +169.8% |
| Amounts receivable within one year | 40/41 | €41,260 | €122,865 | +€81,605 | +197.8% |
| Trade receivables | 40 | €38,535 | €113,839 | +€75,304 | +195.4% |
| Other amounts receivable | 41 | €2,725 | €9,026 | +€6,301 | +231.2% |
| Cash at bank and in hand | 54/58 | €23 | €1,497 | +€1,475 | +6433.4% |
| Deferred charges and accrued income | 490/1 | €1,140 | €1,365 | +€226 | +19.8% |
| Total equity and liabilities | 10/49 | €69,983 | €252,972 | +€182,989 | +261.5% |
| Equity | 10/15 | €9,758 | €17,181 | +€7,423 | +76.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,258 | €14,681 | +€7,423 | +102.3% |
| Amounts payable | 17/49 | €60,224 | €235,791 | +€175,566 | +291.5% |
| Amounts payable after more than one year | 17 | - | €81,415 | +€81,415 | |
| Financial debts | 170/4 | - | €81,415 | +€81,415 | |
| Amounts payable within one year | 42/48 | €60,224 | €154,376 | +€94,151 | +156.3% |
| Financial debts | 43 | - | €49,952 | +€49,952 | |
| Credit institutions | 430/8 | - | €49,952 | +€49,952 | |
| Trade debts | 44 | €22,692 | €40,909 | +€18,218 | +80.3% |
| Suppliers | 440/4 | €22,692 | €40,909 | +€18,218 | +80.3% |
| Advances received on contracts in progress | 46 | €256 | €137 | -€119 | -46.6% |
| Taxes, remuneration and social security | 45 | €5,837 | €8,567 | +€2,730 | +46.8% |
| Taxes | 450/3 | €5,837 | €8,196 | +€2,359 | +40.4% |
| Remuneration and social security | 454/9 | - | €371 | +€371 | |
| Other amounts payable | 47/48 | €31,440 | €54,811 | +€23,371 | +74.3% |
| Remuneration, social security and pensions | 62 | - | €754 | +€754 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,281 | €4,122 | +€2,842 | +221.8% |
| Other operating charges | 640/8 | €267 | €2,503 | +€2,236 | +837.8% |
| Gross operating margin | 9900 | €3,744 | €17,752 | +€14,008 | +374.2% |
| Operating profit (loss) | 9901 | €2,196 | €10,373 | +€8,177 | +372.4% |
| Financial income | 75/76B | €9 | €1,976 | +€1,967 | +23011.1% |
| Recurring financial income | 75 | €9 | €1,976 | +€1,967 | +23011.1% |
| Financial charges | 65/66B | €257 | €2,592 | +€2,335 | +908.2% |
| Recurring financial charges | 65 | €257 | €2,592 | +€2,335 | +908.2% |
| Profit (loss) for the period before taxes | 9903 | €1,947 | €9,757 | +€7,810 | +401.0% |
| Income taxes | 67/77 | - | €2,334 | +€2,334 | |
| Profit (loss) for the period | 9904 | €1,947 | €7,423 | +€5,475 | +281.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,947 | €7,423 | +€5,475 | +281.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.