Chena: 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.
Chena
Largest movements
- Receivables within one year -€94,673
down €94,673 (-85.0%), from €111,418 to €16,745
of which Trade receivables: -€99,673
- Stocks and contracts -€10,555
down €10,555 (-15.2%), from €69,241 to €58,686
- Cash +€6,681
up €6,681 (+165%), from €4,038 to €10,719
mainly Receivables within one year (+€94,673) and Other debts (+€40,080)
- Tangible fixed assets -€2,484
down €2,484 (-28.6%), from €8,689 to €6,205
- Profit (loss) carried forward -€94,291
down €94,291, from €4,459 to -€89,832
- Other debts +€40,080
up €40,080 (+99.3%), from €40,354 to €80,434
- Advances received -€31,822
no longer reported in 2023 (was €31,822)
- Trade debts -€25,696
down €25,696 (-39.2%), from €65,593 to €39,897
- Current portion of long-term debt +€20,083
new in 2023: €20,083
- Gross operating margin -€142,118
down €142,118 (-93.8%), from €151,518 to €9,400
- Staff costs -€43,801
down €43,801 (-31.6%), from €138,716 to €94,916
- Financial charges +€3,509
up €3,509 (+122%), from €2,887 to €6,396
- Taxes -€1,618
down €1,618 (-89.1%), from €1,816 to €197
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.
Derived cash bridge
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 | €194,353 | €92,854 | -€101,499 | -52.2% |
| Fixed assets | 21/28 | €8,689 | €6,205 | -€2,484 | -28.6% |
| Tangible fixed assets | 22/27 | €8,689 | €6,205 | -€2,484 | -28.6% |
| Furniture and vehicles | 24 | €8,689 | €6,205 | -€2,484 | -28.6% |
| Current assets | 29/58 | €185,665 | €86,650 | -€99,015 | -53.3% |
| Stocks and contracts in progress | 3 | €69,241 | €58,686 | -€10,555 | -15.2% |
| Stocks | 30/36 | €69,241 | €58,686 | -€10,555 | -15.2% |
| Amounts receivable within one year | 40/41 | €111,418 | €16,745 | -€94,673 | -85.0% |
| Trade receivables | 40 | €108,493 | €8,820 | -€99,673 | -91.9% |
| Other amounts receivable | 41 | €2,925 | €7,925 | +€5,000 | +171% |
| Cash at bank and in hand | 54/58 | €4,038 | €10,719 | +€6,681 | +165% |
| Deferred charges and accrued income | 490/1 | €968 | €500 | -€468 | -48.3% |
| Total equity and liabilities | 10/49 | €194,353 | €92,854 | -€101,499 | -52.2% |
| Equity | 10/15 | €6,959 | -€87,332 | -€94,291 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,459 | -€89,832 | -€94,291 | |
| Amounts payable | 17/49 | €187,394 | €180,186 | -€7,208 | -3.8% |
| Amounts payable within one year | 42/48 | €186,894 | €180,186 | -€6,708 | -3.6% |
| Current portion of amounts payable after more than one year | 42 | - | €20,083 | +€20,083 | |
| Trade debts | 44 | €65,593 | €39,897 | -€25,696 | -39.2% |
| Suppliers | 440/4 | €65,593 | €39,897 | -€25,696 | -39.2% |
| Advances received on contracts in progress | 46 | €31,822 | - | -€31,822 | |
| Taxes, remuneration and social security | 45 | €49,125 | €39,772 | -€9,354 | -19.0% |
| Taxes | 450/3 | €25,476 | €24,886 | -€590 | -2.3% |
| Remuneration and social security | 454/9 | €23,650 | €14,885 | -€8,764 | -37.1% |
| Other amounts payable | 47/48 | €40,354 | €80,434 | +€40,080 | +99.3% |
| Accrued charges and deferred income | 492/3 | €500 | - | -€500 | |
| Remuneration, social security and pensions | 62 | €138,716 | €94,916 | -€43,801 | -31.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,979 | €2,484 | -€495 | -16.6% |
| Other operating charges | 640/8 | €902 | €779 | -€123 | -13.7% |
| Gross operating margin | 9900 | €151,518 | €9,400 | -€142,118 | -93.8% |
| Operating profit (loss) | 9901 | €8,921 | -€88,778 | -€97,700 | |
| Financial income | 75/76B | €240 | €1,080 | +€839 | +349% |
| Recurring financial income | 75 | €240 | €1,080 | +€839 | +349% |
| Financial charges | 65/66B | €2,887 | €6,396 | +€3,509 | +122% |
| Recurring financial charges | 65 | €2,887 | €6,396 | +€3,509 | +122% |
| Profit (loss) for the period before taxes | 9903 | €6,275 | -€94,094 | -€100,369 | |
| Income taxes | 67/77 | €1,816 | €197 | -€1,618 | -89.1% |
| Profit (loss) for the period | 9904 | €4,459 | -€94,291 | -€98,751 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,459 | -€94,291 | -€98,751 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.