CHEBAA NUTS: what changed
Two financial 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.
CHEBAA NUTS
Largest movements
- Tangible fixed assets -€10,208
down €10,208 (-55.3%), from €18,473 to €8,265
of which Furniture and vehicles: -€9,992
- Receivables within one year +€8,685
up €8,685 (+194.1%), from €4,475 to €13,160
of which Trade receivables: +€9,662
- Cash -€764
down €764 (-59.9%), from €1,276 to €512
mainly Trade debts (-€29,046) and Receivables within one year (-€8,685)
- Other debts +€29,362
up €29,362 (+8012.1%), from €366 to €29,728
- Trade debts -€29,046
down €29,046 (-88.7%), from €32,739 to €3,693
- Profit (loss) carried forward -€4,089
down €4,089 (-28.8%), from -€14,182 to -€18,270
- Tax, wage and social debts +€1,485
up €1,485 (+493.4%), from €301 to €1,786
- Gross operating margin +€4,360
up €4,360 (+153.9%), from €2,833 to €7,192
- Depreciation -€1,943
down €1,943 (-16.0%), from €12,151 to €10,208
- Other operating charges +€596
up €596 (+232.0%), from €257 to €853
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €24,224 | €21,937 | -€2,288 | -9.4% |
| Fixed assets | 21/28 | €18,473 | €8,265 | -€10,208 | -55.3% |
| Tangible fixed assets | 22/27 | €18,473 | €8,265 | -€10,208 | -55.3% |
| Plant, machinery and equipment | 23 | €217 | €0 | -€217 | -100.0% |
| Furniture and vehicles | 24 | €18,257 | €8,265 | -€9,992 | -54.7% |
| Current assets | 29/58 | €5,751 | €13,672 | +€7,921 | +137.7% |
| Amounts receivable within one year | 40/41 | €4,475 | €13,160 | +€8,685 | +194.1% |
| Trade receivables | 40 | - | €9,662 | +€9,662 | |
| Other amounts receivable | 41 | €4,475 | €3,498 | -€977 | -21.8% |
| Cash at bank and in hand | 54/58 | €1,276 | €512 | -€764 | -59.9% |
| Total equity and liabilities | 10/49 | €24,224 | €21,937 | -€2,288 | -9.4% |
| Equity | 10/15 | -€9,182 | -€13,270 | -€4,089 | -44.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,182 | -€18,270 | -€4,089 | -28.8% |
| Amounts payable | 17/49 | €33,406 | €35,207 | +€1,801 | +5.4% |
| Amounts payable within one year | 42/48 | €33,406 | €35,207 | +€1,801 | +5.4% |
| Trade debts | 44 | €32,739 | €3,693 | -€29,046 | -88.7% |
| Suppliers | 440/4 | €32,739 | €3,693 | -€29,046 | -88.7% |
| Taxes, remuneration and social security | 45 | €301 | €1,786 | +€1,485 | +493.4% |
| Taxes | 450/3 | €301 | €1,786 | +€1,485 | +493.4% |
| Other amounts payable | 47/48 | €366 | €29,728 | +€29,362 | +8012.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,151 | €10,208 | -€1,943 | -16.0% |
| Other operating charges | 640/8 | €257 | €853 | +€596 | +232.0% |
| Gross operating margin | 9900 | €2,833 | €7,192 | +€4,360 | +153.9% |
| Operating profit (loss) | 9901 | -€9,576 | -€3,869 | +€5,707 | +59.6% |
| Financial charges | 65/66B | €185 | €220 | +€35 | +19.1% |
| Recurring financial charges | 65 | €185 | €220 | +€35 | +19.1% |
| Profit (loss) for the period before taxes | 9903 | -€9,760 | -€4,089 | +€5,672 | +58.1% |
| Profit (loss) for the period | 9904 | -€9,760 | -€4,089 | +€5,672 | +58.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,760 | -€4,089 | +€5,672 | +58.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.