CHEBARO.: what changed
What changed
CHEBARO.
NACE 56.301, Cafés and bars
filed annual accounts (NBB)
Net result for the year
€22,945
2024 · €12,000+€10,945
Equity
€75,146
2024 · €52,201+€22,945
Cash
€115,137
2024 · €83,565+€31,572
Balance sheet total
€309,735
2024 · €286,466+€23,269
Largest movements
Assets
- Tangible fixed assets -€44,769
down €44,769 (-24.1%), from €186,133 to €141,364
- Receivables within one year +€36,466
up €36,466 (+393%), from €9,270 to €45,736
of which Trade receivables: +€35,369
- Cash +€31,572
up €31,572 (+37.8%), from €83,565 to €115,137
mainly Depreciation (+€45,762) and Current portion of long-term debt (+€28,042)
Equity and liabilities
- Debts after one year -€65,522
down €65,522 (-48.4%), from €135,421 to €69,899
- Current portion of long-term debt +€28,042
new in 2025: €28,042
- Trade debts +€26,971
up €26,971 (+141%), from €19,127 to €46,098
- Reserves +€22,945
up €22,945 (+44.0%), from €52,201 to €75,146
- Other debts +€13,383
up €13,383 (+139%), from €9,623 to €23,006
Income statement
- Taxes -€7,615
down €7,615, from €5,942 to -€1,672
- Gross operating margin +€5,610
up €5,610 (+2.6%), from €215,056 to €220,665
- Depreciation +€3,615
up €3,615 (+8.6%), from €42,147 to €45,762
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€12,000
Gross operating margin
+€5,610
Staff costs
+€1,682
Depreciation
-€3,615
Other operating charges
+€930
Financial income
+€41
Financial charges
-€1,318
Taxes
+€7,615
Result 2025
€22,945
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€70,044
Investment
-€993
Financing
-€37,480
Cash 2024
€83,565
From operations (derived)
+€70,044
Net result for the year
+€22,945
Depreciation
+€45,762
Receivables within one year
-€36,466
Trade debts
+€26,971
Tax, wage and social debts
+€7,026
Other debts
+€13,383
Accrued charges and deferred income
-€9,577
Investment (derived)
-€993
Investment in fixed assets (net)
-€993
Financing
-€37,480
Debts after one year
-€65,522
Current portion of long-term debt
+€28,042
Cash 2025
€115,137
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €286,466 | €309,735 | +€23,269 | +8.1% |
| Fixed assets | 21/28 | €189,631 | €144,862 | -€44,769 | -23.6% |
| Tangible fixed assets | 22/27 | €186,133 | €141,364 | -€44,769 | -24.1% |
| Land and buildings | 22 | €113,675 | €97,435 | -€16,239 | -14.3% |
| Plant, machinery and equipment | 23 | €7,864 | €5,009 | -€2,855 | -36.3% |
| Furniture and vehicles | 24 | €25,252 | €14,480 | -€10,772 | -42.7% |
| Other tangible fixed assets | 26 | €39,343 | €24,440 | -€14,903 | -37.9% |
| Financial fixed assets | 28 | €3,498 | €3,498 | = | 0.0% |
| Current assets | 29/58 | €96,835 | €164,873 | +€68,038 | +70.3% |
| Stocks and contracts in progress | 3 | €4,000 | €4,000 | = | 0.0% |
| Stocks | 30/36 | €4,000 | €4,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €9,270 | €45,736 | +€36,466 | +393% |
| Trade receivables | 40 | €7,606 | €42,975 | +€35,369 | +465% |
| Other amounts receivable | 41 | €1,664 | €2,762 | +€1,097 | +65.9% |
| Cash at bank and in hand | 54/58 | €83,565 | €115,137 | +€31,572 | +37.8% |
| Total equity and liabilities | 10/49 | €286,466 | €309,735 | +€23,269 | +8.1% |
| Equity | 10/15 | €52,201 | €75,146 | +€22,945 | +44.0% |
| Reserves | 13 | €52,201 | €75,146 | +€22,945 | +44.0% |
| Distributable reserves | 133 | €52,201 | €75,146 | +€22,945 | +44.0% |
| Amounts payable | 17/49 | €234,265 | €234,589 | +€324 | +0.1% |
| Amounts payable after more than one year | 17 | €135,421 | €69,899 | -€65,522 | -48.4% |
| Financial debts | 170/4 | €135,421 | €69,899 | -€65,522 | -48.4% |
| Amounts payable within one year | 42/48 | €74,267 | €149,690 | +€75,423 | +102% |
| Current portion of amounts payable after more than one year | 42 | - | €28,042 | +€28,042 | |
| Trade debts | 44 | €19,127 | €46,098 | +€26,971 | +141% |
| Suppliers | 440/4 | €19,127 | €46,098 | +€26,971 | +141% |
| Taxes, remuneration and social security | 45 | €45,517 | €52,543 | +€7,026 | +15.4% |
| Taxes | 450/3 | €28,172 | €28,768 | +€596 | +2.1% |
| Remuneration and social security | 454/9 | €17,345 | €23,775 | +€6,430 | +37.1% |
| Other amounts payable | 47/48 | €9,623 | €23,006 | +€13,383 | +139% |
| Accrued charges and deferred income | 492/3 | €24,577 | €15,000 | -€9,577 | -39.0% |
| Remuneration, social security and pensions | 62 | €129,924 | €128,241 | -€1,682 | -1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,147 | €45,762 | +€3,615 | +8.6% |
| Other operating charges | 640/8 | €17,324 | €16,394 | -€930 | -5.4% |
| Gross operating margin | 9900 | €215,056 | €220,665 | +€5,610 | +2.6% |
| Operating profit (loss) | 9901 | €25,661 | €30,268 | +€4,607 | +18.0% |
| Financial income | 75/76B | €2 | €43 | +€41 | +2,683% |
| Recurring financial income | 75 | €2 | €43 | +€41 | +2,683% |
| Financial charges | 65/66B | €7,720 | €9,038 | +€1,318 | +17.1% |
| Recurring financial charges | 65 | €7,720 | €9,038 | +€1,318 | +17.1% |
| Profit (loss) for the period before taxes | 9903 | €17,942 | €21,272 | +€3,330 | +18.6% |
| Income taxes | 67/77 | €5,942 | -€1,672 | -€7,615 | |
| Profit (loss) for the period | 9904 | €12,000 | €22,945 | +€10,945 | +91.2% |
| Profit (loss) for the period to be appropriated | 9905 | €12,000 | €22,945 | +€10,945 | +91.2% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.