Chebli: 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.
Chebli
Largest movements
- Tangible fixed assets +€92,484
up €92,484 (+116.1%), from €79,631 to €172,115
of which Leasing and similar rights: +€120,752
- Deferred charges and accrued income +€10,145
new in 2023: €10,145
- Cash -€6,947
down €6,947 (-13.8%), from €50,401 to €43,454
mainly Investment in fixed assets (net) (-€128,310) and Other debts (-€32,675)
- Receivables within one year +€6,425
up €6,425 (+17.2%), from €37,412 to €43,837
of which Trade receivables: +€10,972
- Debts after one year +€62,275
up €62,275 (+590.0%), from €10,555 to €72,831
- Other debts -€32,675
down €32,675 (-48.9%), from €66,819 to €34,145
- Reserves +€32,566
up €32,566 (+60.8%), from €53,568 to €86,135
- Tax, wage and social debts +€20,287
up €20,287 (+141.2%), from €14,372 to €34,659
of which Remuneration and social security: +€12,042
- Current portion of long-term debt +€15,693
up €15,693 (+235.4%), from €6,667 to €22,360
- Gross operating margin -€11,403
down €11,403 (-9.6%), from €119,295 to €107,893
- Staff costs +€7,731
new in 2023: €7,731
- Depreciation +€6,638
up €6,638 (+22.1%), from €30,053 to €36,691
- Taxes -€5,378
down €5,378 (-39.5%), from €13,623 to €8,245
- Financial charges +€1,940
up €1,940 (+5342.9%), from €36 to €1,976
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 | €184,644 | €285,886 | +€101,243 | +54.8% |
| Fixed assets | 21/28 | €96,831 | €188,450 | +€91,619 | +94.6% |
| Tangible fixed assets | 22/27 | €79,631 | €172,115 | +€92,484 | +116.1% |
| Furniture and vehicles | 24 | €79,631 | €51,363 | -€28,268 | -35.5% |
| Leasing and similar rights | 25 | - | €120,752 | +€120,752 | |
| Financial fixed assets | 28 | €17,200 | €16,335 | -€865 | -5.0% |
| Current assets | 29/58 | €87,813 | €97,436 | +€9,624 | +11.0% |
| Amounts receivable within one year | 40/41 | €37,412 | €43,837 | +€6,425 | +17.2% |
| Trade receivables | 40 | €107 | €11,079 | +€10,972 | +10253.8% |
| Other amounts receivable | 41 | €37,305 | €32,758 | -€4,546 | -12.2% |
| Cash at bank and in hand | 54/58 | €50,401 | €43,454 | -€6,947 | -13.8% |
| Deferred charges and accrued income | 490/1 | - | €10,145 | +€10,145 | |
| Total equity and liabilities | 10/49 | €184,644 | €285,886 | +€101,243 | +54.8% |
| Equity | 10/15 | €83,568 | €116,135 | +€32,566 | +39.0% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €53,568 | €86,135 | +€32,566 | +60.8% |
| Distributable reserves | 133 | €53,568 | €86,135 | +€32,566 | +60.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €101,075 | €169,752 | +€68,677 | +67.9% |
| Amounts payable after more than one year | 17 | €10,555 | €72,831 | +€62,275 | +590.0% |
| Financial debts | 170/4 | €10,555 | €72,831 | +€62,275 | +590.0% |
| Amounts payable within one year | 42/48 | €90,520 | €96,921 | +€6,401 | +7.1% |
| Current portion of amounts payable after more than one year | 42 | €6,667 | €22,360 | +€15,693 | +235.4% |
| Trade debts | 44 | €2,662 | €5,758 | +€3,096 | +116.3% |
| Suppliers | 440/4 | €2,662 | €5,758 | +€3,096 | +116.3% |
| Taxes, remuneration and social security | 45 | €14,372 | €34,659 | +€20,287 | +141.2% |
| Taxes | 450/3 | €13,628 | €21,873 | +€8,245 | +60.5% |
| Remuneration and social security | 454/9 | €744 | €12,785 | +€12,042 | +1619.0% |
| Other amounts payable | 47/48 | €66,819 | €34,145 | -€32,675 | -48.9% |
| Remuneration, social security and pensions | 62 | - | €7,731 | +€7,731 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,053 | €36,691 | +€6,638 | +22.1% |
| Other operating charges | 640/8 | €2,015 | €683 | -€1,332 | -66.1% |
| Gross operating margin | 9900 | €119,295 | €107,893 | -€11,403 | -9.6% |
| Operating profit (loss) | 9901 | €87,227 | €62,788 | -€24,440 | -28.0% |
| Financial income | 75/76B | €0 | €0 | -€0 | -95.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -95.0% |
| Financial charges | 65/66B | €36 | €1,976 | +€1,940 | +5342.9% |
| Recurring financial charges | 65 | €36 | €1,976 | +€1,940 | +5342.9% |
| Profit (loss) for the period before taxes | 9903 | €87,191 | €60,811 | -€26,380 | -30.3% |
| Income taxes | 67/77 | €13,623 | €8,245 | -€5,378 | -39.5% |
| Profit (loss) for the period | 9904 | €73,568 | €52,566 | -€21,002 | -28.5% |
| Profit (loss) for the period to be appropriated | 9905 | €73,568 | €52,566 | -€21,002 | -28.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2022 and 30 June 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.