CHENU: 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.
CHENU
Largest movements
- Cash +€13,832
up €13,832 (+35.3%), from €39,229 to €53,061
mainly Stocks and contracts (+€9,478) and Net result for the year (+€5,944)
- Stocks and contracts -€9,478
down €9,478 (-60.1%), from €15,762 to €6,284
- Receivables within one year +€1,183
up €1,183 (+142.5%), from €830 to €2,013
of which Trade receivables: +€1,252
- Reserves +€51,229
up €51,229 (+2754.2%), from €1,860 to €53,089
of which Distributable reserves: +€53,089
- Profit (loss) carried forward -€45,284
no longer reported in 2024 (was €45,284)
- Trade debts -€785
down €785 (-87.4%), from €898 to €113
- Gross operating margin +€1,487
up €1,487 (+21.4%), from €6,954 to €8,441
- Taxes +€593
up €593 (+35.8%), from €1,657 to €2,250
- Depreciation -€575
no longer reported in 2024 (was €575)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €56,106 | €61,657 | +€5,551 | +9.9% |
| Current assets | 29/58 | €56,106 | €61,657 | +€5,551 | +9.9% |
| Stocks and contracts in progress | 3 | €15,762 | €6,284 | -€9,478 | -60.1% |
| Stocks | 30/36 | €15,762 | €6,284 | -€9,478 | -60.1% |
| Amounts receivable within one year | 40/41 | €830 | €2,013 | +€1,183 | +142.5% |
| Trade receivables | 40 | - | €1,252 | +€1,252 | |
| Other amounts receivable | 41 | €830 | €761 | -€69 | -8.4% |
| Cash at bank and in hand | 54/58 | €39,229 | €53,061 | +€13,832 | +35.3% |
| Deferred charges and accrued income | 490/1 | €285 | €299 | +€14 | +4.9% |
| Total equity and liabilities | 10/49 | €56,106 | €61,657 | +€5,551 | +9.9% |
| Equity | 10/15 | €53,349 | €59,294 | +€5,944 | +11.1% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €1,860 | €53,089 | +€51,229 | +2754.2% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €53,089 | +€53,089 | |
| Profit (loss) carried forward | 14 | €45,284 | - | -€45,284 | |
| Amounts payable | 17/49 | €2,757 | €2,363 | -€393 | -14.3% |
| Amounts payable within one year | 42/48 | €2,757 | €2,363 | -€393 | -14.3% |
| Trade debts | 44 | €898 | €113 | -€785 | -87.4% |
| Suppliers | 440/4 | €898 | €113 | -€785 | -87.4% |
| Taxes, remuneration and social security | 45 | €1,657 | €2,250 | +€593 | +35.8% |
| Taxes | 450/3 | €1,657 | €2,250 | +€593 | +35.8% |
| Other amounts payable | 47/48 | €201 | - | -€201 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €575 | - | -€575 | |
| Other operating charges | 640/8 | €23 | €89 | +€66 | +283.1% |
| Gross operating margin | 9900 | €6,954 | €8,441 | +€1,487 | +21.4% |
| Operating profit (loss) | 9901 | €6,356 | €8,353 | +€1,996 | +31.4% |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | €148 | €164 | +€16 | +11.0% |
| Recurring financial charges | 65 | €148 | €164 | +€16 | +11.0% |
| Profit (loss) for the period before taxes | 9903 | €6,209 | €8,195 | +€1,986 | +32.0% |
| Income taxes | 67/77 | €1,657 | €2,250 | +€593 | +35.8% |
| Profit (loss) for the period | 9904 | €4,552 | €5,944 | +€1,393 | +30.6% |
| Profit (loss) for the period to be appropriated | 9905 | €4,552 | €5,944 | +€1,393 | +30.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.