CHELLALI: 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.
CHELLALI
Largest movements
- Receivables within one year -€1,662
down €1,662 (-38.3%), from €4,344 to €2,681
of which Trade receivables: -€1,677
- Cash +€1,328
up €1,328 (+7.2%), from €18,498 to €19,825
mainly Other debts (+€5,765) and Receivables within one year (+€1,662)
- Trade debts -€7,348
down €7,348 (-97.7%), from €7,518 to €170
- Other debts +€5,765
up €5,765 (+5990.3%), from €96 to €5,861
- Profit (loss) carried forward +€749
up €749 (+76.6%), from €977 to €1,726
- Tax, wage and social debts +€500
up €500 (+25.0%), from €2,000 to €2,500
- Gross operating margin -€12,360
down €12,360 (-85.5%), from €14,452 to €2,092
- Financial charges -€535
down €535 (-29.5%), from €1,813 to €1,278
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 | €29,192 | €28,857 | -€335 | -1.1% |
| Fixed assets | 21/28 | €4,500 | €4,500 | = | 0.0% |
| Financial fixed assets | 28 | €4,500 | €4,500 | = | 0.0% |
| Current assets | 29/58 | €24,692 | €24,357 | -€335 | -1.4% |
| Stocks and contracts in progress | 3 | €1,851 | €1,851 | = | 0.0% |
| Stocks | 30/36 | €1,851 | €1,851 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €4,344 | €2,681 | -€1,662 | -38.3% |
| Trade receivables | 40 | €1,677 | - | -€1,677 | |
| Other amounts receivable | 41 | €2,667 | €2,681 | +€15 | +0.6% |
| Cash at bank and in hand | 54/58 | €18,498 | €19,825 | +€1,328 | +7.2% |
| Total equity and liabilities | 10/49 | €29,192 | €28,857 | -€335 | -1.1% |
| Equity | 10/15 | €19,577 | €20,326 | +€749 | +3.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €977 | €1,726 | +€749 | +76.6% |
| Amounts payable | 17/49 | €9,615 | €8,531 | -€1,083 | -11.3% |
| Amounts payable within one year | 42/48 | €9,615 | €8,531 | -€1,083 | -11.3% |
| Trade debts | 44 | €7,518 | €170 | -€7,348 | -97.7% |
| Suppliers | 440/4 | €7,518 | €170 | -€7,348 | -97.7% |
| Taxes, remuneration and social security | 45 | €2,000 | €2,500 | +€500 | +25.0% |
| Remuneration and social security | 454/9 | €2,000 | €2,500 | +€500 | +25.0% |
| Other amounts payable | 47/48 | €96 | €5,861 | +€5,765 | +5990.3% |
| Other operating charges | 640/8 | - | €66 | +€66 | |
| Gross operating margin | 9900 | €14,452 | €2,092 | -€12,360 | -85.5% |
| Operating profit (loss) | 9901 | €14,452 | €2,026 | -€12,426 | -86.0% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,813 | €1,278 | -€535 | -29.5% |
| Recurring financial charges | 65 | €1,813 | €1,278 | -€535 | -29.5% |
| Profit (loss) for the period before taxes | 9903 | €12,640 | €749 | -€11,891 | -94.1% |
| Profit (loss) for the period | 9904 | €12,640 | €749 | -€11,891 | -94.1% |
| Profit (loss) for the period to be appropriated | 9905 | €12,640 | €749 | -€11,891 | -94.1% |
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.