CHEHAB AUTOS: 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.
CHEHAB AUTOS
Largest movements
- Receivables within one year -€298,129
down €298,129 (-70.9%), from €420,462 to €122,333
of which Trade receivables: -€294,522
- Stocks and contracts +€32,567
up €32,567 (+74.6%), from €43,667 to €76,234
- Trade debts -€270,819
down €270,819 (-77.1%), from €351,040 to €80,221
- Accrued charges and deferred income +€59,074
up €59,074 (+214,268%), from €28 to €59,101
- Other debts -€39,164
down €39,164 (-9.9%), from €395,569 to €356,405
- Current portion of long-term debt -€35,003
down €35,003 (-100%), from €35,003 to €0
- Profit (loss) carried forward +€16,255
up €16,255 (+10.7%), from €151,442 to €167,697
- Other operating charges -€81,889
down €81,889 (-92.5%), from €88,532 to €6,643
- Staff costs +€40,555
up €40,555 (+95.7%), from €42,395 to €82,950
- Gross operating margin -€38,644
down €38,644 (-24.0%), from €161,182 to €122,538
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.
Derived cash bridge
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 | €972,669 | €712,080 | -€260,589 | -26.8% |
| Fixed assets | 21/28 | €54,628 | €44,099 | -€10,529 | -19.3% |
| Intangible fixed assets | 21 | €7,688 | €6,188 | -€1,500 | -19.5% |
| Tangible fixed assets | 22/27 | €46,740 | €37,711 | -€9,029 | -19.3% |
| Plant, machinery and equipment | 23 | €845 | €149 | -€696 | -82.4% |
| Furniture and vehicles | 24 | €950 | €0 | -€950 | -100% |
| Other tangible fixed assets | 26 | €44,945 | €37,563 | -€7,383 | -16.4% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €918,041 | €667,981 | -€250,060 | -27.2% |
| Stocks and contracts in progress | 3 | €43,667 | €76,234 | +€32,567 | +74.6% |
| Stocks | 30/36 | €43,667 | €76,234 | +€32,567 | +74.6% |
| Amounts receivable within one year | 40/41 | €420,462 | €122,333 | -€298,129 | -70.9% |
| Trade receivables | 40 | €416,855 | €122,333 | -€294,522 | -70.7% |
| Other amounts receivable | 41 | €3,607 | €0 | -€3,607 | -100% |
| Cash at bank and in hand | 54/58 | €452,306 | €458,661 | +€6,355 | +1.4% |
| Deferred charges and accrued income | 490/1 | €1,606 | €10,754 | +€9,148 | +569% |
| Total equity and liabilities | 10/49 | €972,669 | €712,080 | -€260,589 | -26.8% |
| Equity | 10/15 | €172,342 | €188,597 | +€16,255 | +9.4% |
| Contributions | 10/11 | €20,900 | €20,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €151,442 | €167,697 | +€16,255 | +10.7% |
| Amounts payable | 17/49 | €800,326 | €523,483 | -€276,844 | -34.6% |
| Amounts payable within one year | 42/48 | €800,299 | €464,381 | -€335,918 | -42.0% |
| Current portion of amounts payable after more than one year | 42 | €35,003 | €0 | -€35,003 | -100% |
| Financial debts | 43 | €11 | €11 | = | 0.0% |
| Credit institutions | 430/8 | €11 | €11 | = | 0.0% |
| Trade debts | 44 | €351,040 | €80,221 | -€270,819 | -77.1% |
| Suppliers | 440/4 | €351,040 | €80,221 | -€270,819 | -77.1% |
| Taxes, remuneration and social security | 45 | €18,676 | €27,744 | +€9,068 | +48.6% |
| Taxes | 450/3 | €9,389 | €7,003 | -€2,386 | -25.4% |
| Remuneration and social security | 454/9 | €9,287 | €20,741 | +€11,455 | +123% |
| Other amounts payable | 47/48 | €395,569 | €356,405 | -€39,164 | -9.9% |
| Accrued charges and deferred income | 492/3 | €28 | €59,101 | +€59,074 | +214,268% |
| Non-recurring operating income | 76A | - | €100,000 | +€100,000 | |
| Remuneration, social security and pensions | 62 | €42,395 | €82,950 | +€40,555 | +95.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,028 | €10,529 | +€501 | +5.0% |
| Other operating charges | 640/8 | €88,532 | €6,643 | -€81,889 | -92.5% |
| Non-recurring operating charges | 66A | €274 | €0 | -€274 | -100% |
| Gross operating margin | 9900 | €161,182 | €122,538 | -€38,644 | -24.0% |
| Operating profit (loss) | 9901 | €19,952 | €22,416 | +€2,463 | +12.3% |
| Financial income | 75/76B | €37 | €16 | -€21 | -56.9% |
| Recurring financial income | 75 | €37 | €16 | -€21 | -56.9% |
| Financial charges | 65/66B | €2,547 | €1,584 | -€963 | -37.8% |
| Recurring financial charges | 65 | €2,547 | €1,369 | -€1,178 | -46.2% |
| Non-recurring financial charges | 66B | - | €215 | +€215 | |
| Profit (loss) for the period before taxes | 9903 | €17,443 | €20,848 | +€3,405 | +19.5% |
| Income taxes | 67/77 | €5,305 | €4,592 | -€713 | -13.4% |
| Profit (loss) for the period | 9904 | €12,138 | €16,255 | +€4,118 | +33.9% |
| Profit (loss) for the period to be appropriated | 9905 | €12,138 | €16,255 | +€4,118 | +33.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.