CHENTI: 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.
CHENTI
Largest movements
- Receivables within one year -€42,816
down €42,816 (-69.6%), from €61,522 to €18,706
of which Other amounts receivable: -€44,853
- Current investments +€33,000
up €33,000 (+33.3%), from €99,000 to €132,000
- Cash -€17,373
down €17,373 (-5.1%), from €343,291 to €325,918
mainly Contributions, distributions and other (-€99,631) and Current investments (-€33,000)
- Tangible fixed assets +€6,333
up €6,333 (+167.1%), from €3,789 to €10,122
of which Plant, machinery and equipment: +€4,148
- Reserves -€28,698
down €28,698 (-6.0%), from €478,321 to €449,624
of which Distributable reserves: -€28,698
- Gross operating margin +€21,833
up €21,833 (+32.1%), from €67,989 to €89,822
- Financial income +€8,785
up €8,785 (+206.0%), from €4,265 to €13,050
- Taxes +€5,626
up €5,626 (+30.6%), from €18,393 to €24,019
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 | €512,023 | €488,888 | -€23,135 | -4.5% |
| Fixed assets | 21/28 | €3,789 | €10,122 | +€6,333 | +167.1% |
| Tangible fixed assets | 22/27 | €3,789 | €10,122 | +€6,333 | +167.1% |
| Plant, machinery and equipment | 23 | €1,589 | €5,737 | +€4,148 | +261.0% |
| Furniture and vehicles | 24 | €2,199 | €4,384 | +€2,185 | +99.3% |
| Current assets | 29/58 | €508,234 | €478,766 | -€29,468 | -5.8% |
| Amounts receivable within one year | 40/41 | €61,522 | €18,706 | -€42,816 | -69.6% |
| Trade receivables | 40 | €16,669 | €18,706 | +€2,037 | +12.2% |
| Other amounts receivable | 41 | €44,853 | €0 | -€44,853 | -100.0% |
| Current investments | 50/53 | €99,000 | €132,000 | +€33,000 | +33.3% |
| Cash at bank and in hand | 54/58 | €343,291 | €325,918 | -€17,373 | -5.1% |
| Deferred charges and accrued income | 490/1 | €4,422 | €2,142 | -€2,279 | -51.6% |
| Total equity and liabilities | 10/49 | €512,023 | €488,888 | -€23,135 | -4.5% |
| Equity | 10/15 | €496,921 | €468,224 | -€28,698 | -5.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €478,321 | €449,624 | -€28,698 | -6.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €478,321 | €449,624 | -€28,698 | -6.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €15,102 | €20,664 | +€5,563 | +36.8% |
| Amounts payable within one year | 42/48 | €15,102 | €20,664 | +€5,563 | +36.8% |
| Trade debts | 44 | €3,205 | €2,349 | -€856 | -26.7% |
| Suppliers | 440/4 | €3,205 | €2,349 | -€856 | -26.7% |
| Taxes, remuneration and social security | 45 | €11,897 | €16,772 | +€4,875 | +41.0% |
| Taxes | 450/3 | €9,447 | €14,322 | +€4,875 | +51.6% |
| Remuneration and social security | 454/9 | €2,450 | €2,450 | = | 0.0% |
| Other amounts payable | 47/48 | €0 | €1,543 | +€1,543 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,017 | €2,901 | +€884 | +43.8% |
| Other operating charges | 640/8 | €1,455 | €1,032 | -€423 | -29.1% |
| Gross operating margin | 9900 | €67,989 | €89,822 | +€21,833 | +32.1% |
| Operating profit (loss) | 9901 | €64,517 | €85,888 | +€21,371 | +33.1% |
| Financial income | 75/76B | €4,265 | €13,050 | +€8,785 | +206.0% |
| Recurring financial income | 75 | €4,265 | €13,050 | +€8,785 | +206.0% |
| Financial charges | 65/66B | €3,974 | €3,986 | +€12 | +0.3% |
| Recurring financial charges | 65 | €3,974 | €3,986 | +€12 | +0.3% |
| Profit (loss) for the period before taxes | 9903 | €64,808 | €94,952 | +€30,144 | +46.5% |
| Income taxes | 67/77 | €18,393 | €24,019 | +€5,626 | +30.6% |
| Profit (loss) for the period | 9904 | €46,415 | €70,933 | +€24,518 | +52.8% |
| Profit (loss) for the period to be appropriated | 9905 | €46,415 | €70,933 | +€24,518 | +52.8% |
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 7 October 2026 via checked.be.