CHEFIMMO: 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.
CHEFIMMO
Largest movements
- Deferred charges and accrued income +€20,419
up €20,419 (+6834.7%), from €299 to €20,717
- Receivables within one year +€12,885
up €12,885, from €0 to €12,885
of which Other amounts receivable: +€12,885
- Cash -€10,654
down €10,654 (-8.7%), from €122,901 to €112,247
mainly Other debts (-€71,253) and Deferred charges and accrued income (-€20,419)
- Reserves +€95,248
up €95,248 (+19.7%), from €482,410 to €577,658
- Other debts -€71,253
down €71,253 (-46.9%), from €151,975 to €80,722
- Tax, wage and social debts -€8,125
down €8,125 (-44.3%), from €18,346 to €10,221
- Gross operating margin -€38,380
down €38,380 (-20.0%), from €192,291 to €153,910
- Financial income +€11,523
new in 2025: €11,523
of which Non-recurring financial income: +€10,778
- Taxes -€10,282
down €10,282 (-18.8%), from €54,621 to €44,339
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 | €676,325 | €693,950 | +€17,626 | +2.6% |
| Fixed assets | 21/28 | €553,125 | €548,101 | -€5,024 | -0.9% |
| Tangible fixed assets | 22/27 | €553,125 | €548,101 | -€5,024 | -0.9% |
| Land and buildings | 22 | €547,374 | €548,101 | +€728 | +0.1% |
| Furniture and vehicles | 24 | €5,751 | €0 | -€5,751 | -100.0% |
| Current assets | 29/58 | €123,200 | €145,849 | +€22,649 | +18.4% |
| Amounts receivable within one year | 40/41 | €0 | €12,885 | +€12,885 | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | - | €12,885 | +€12,885 | |
| Cash at bank and in hand | 54/58 | €122,901 | €112,247 | -€10,654 | -8.7% |
| Deferred charges and accrued income | 490/1 | €299 | €20,717 | +€20,419 | +6834.7% |
| Total equity and liabilities | 10/49 | €676,325 | €693,950 | +€17,626 | +2.6% |
| Equity | 10/15 | €502,410 | €597,658 | +€95,248 | +19.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €482,410 | €577,658 | +€95,248 | +19.7% |
| Distributable reserves | 133 | €482,410 | €577,658 | +€95,248 | +19.7% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €173,915 | €96,292 | -€77,622 | -44.6% |
| Amounts payable after more than one year | 17 | €2,528 | €3,328 | +€800 | +31.6% |
| Other amounts payable | 178/9 | €2,528 | €3,328 | +€800 | +31.6% |
| Amounts payable within one year | 42/48 | €171,387 | €91,924 | -€79,462 | -46.4% |
| Trade debts | 44 | €1,066 | €982 | -€84 | -7.9% |
| Suppliers | 440/4 | €1,066 | €982 | -€84 | -7.9% |
| Taxes, remuneration and social security | 45 | €18,346 | €10,221 | -€8,125 | -44.3% |
| Taxes | 450/3 | €18,346 | €10,221 | -€8,125 | -44.3% |
| Other amounts payable | 47/48 | €151,975 | €80,722 | -€71,253 | -46.9% |
| Accrued charges and deferred income | 492/3 | - | €1,040 | +€1,040 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,359 | €17,378 | -€981 | -5.3% |
| Other operating charges | 640/8 | €6,741 | €7,941 | +€1,200 | +17.8% |
| Gross operating margin | 9900 | €192,291 | €153,910 | -€38,380 | -20.0% |
| Operating profit (loss) | 9901 | €167,191 | €128,591 | -€38,600 | -23.1% |
| Financial income | 75/76B | - | €11,523 | +€11,523 | |
| Recurring financial income | 75 | - | €745 | +€745 | |
| Non-recurring financial income | 76B | - | €10,778 | +€10,778 | |
| Financial charges | 65/66B | €77 | €528 | +€451 | +590.0% |
| Recurring financial charges | 65 | €77 | €528 | +€451 | +590.0% |
| Profit (loss) for the period before taxes | 9903 | €167,115 | €139,586 | -€27,528 | -16.5% |
| Income taxes | 67/77 | €54,621 | €44,339 | -€10,282 | -18.8% |
| Profit (loss) for the period | 9904 | €112,494 | €95,248 | -€17,246 | -15.3% |
| Profit (loss) for the period to be appropriated | 9905 | €112,494 | €95,248 | -€17,246 | -15.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.