CHêNISSIMO: 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.
CHêNISSIMO
Largest movements
- Tangible fixed assets -€18,145
down €18,145 (-4.6%), from €391,692 to €373,547
- Cash -€6,258
down €6,258 (-44.1%), from €14,194 to €7,936
mainly Net result for the year (-€26,293) and Trade debts (-€789)
- Profit (loss) carried forward -€26,293
down €26,293 (-6.9%), from -€379,269 to -€405,562
- Gross operating margin +€2,681
up €2,681 (+36.6%), from -€7,326 to -€4,645
- Other operating charges +€938
up €938 (+37.3%), from €2,513 to €3,451
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €406,165 | €381,878 | -€24,287 | -6.0% |
| Fixed assets | 21/28 | €391,692 | €373,547 | -€18,145 | -4.6% |
| Tangible fixed assets | 22/27 | €391,692 | €373,547 | -€18,145 | -4.6% |
| Land and buildings | 22 | €391,692 | €373,547 | -€18,145 | -4.6% |
| Current assets | 29/58 | €14,473 | €8,332 | -€6,142 | -42.4% |
| Cash at bank and in hand | 54/58 | €14,194 | €7,936 | -€6,258 | -44.1% |
| Deferred charges and accrued income | 490/1 | €279 | €395 | +€116 | +41.7% |
| Total equity and liabilities | 10/49 | €406,165 | €381,878 | -€24,287 | -6.0% |
| Equity | 10/15 | €212,331 | €186,038 | -€26,293 | -12.4% |
| Contributions | 10/11 | €591,600 | €591,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€379,269 | -€405,562 | -€26,293 | -6.9% |
| Amounts payable | 17/49 | €193,834 | €195,840 | +€2,006 | +1.0% |
| Amounts payable within one year | 42/48 | €193,834 | €195,840 | +€2,006 | +1.0% |
| Trade debts | 44 | €828 | €39 | -€789 | -95.2% |
| Suppliers | 440/4 | €828 | €39 | -€789 | -95.2% |
| Other amounts payable | 47/48 | €193,006 | €195,801 | +€2,795 | +1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,145 | €18,145 | = | 0.0% |
| Other operating charges | 640/8 | €2,513 | €3,451 | +€938 | +37.3% |
| Gross operating margin | 9900 | -€7,326 | -€4,645 | +€2,681 | +36.6% |
| Operating profit (loss) | 9901 | -€27,984 | -€26,241 | +€1,743 | +6.2% |
| Financial charges | 65/66B | €45 | €51 | +€6 | +14.2% |
| Recurring financial charges | 65 | €45 | €51 | +€6 | +14.2% |
| Profit (loss) for the period before taxes | 9903 | -€28,029 | -€26,293 | +€1,737 | +6.2% |
| Profit (loss) for the period | 9904 | -€28,029 | -€26,293 | +€1,737 | +6.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,029 | -€26,293 | +€1,737 | +6.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.