CHEVER: 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.
CHEVER
Largest movements
- Cash +€35,998
up €35,998 (+43.9%), from €81,922 to €117,921
mainly Net result for the year (+€46,536) and Receivables after one year (+€19,000)
- Receivables after one year -€19,000
down €19,000 (-50.0%), from €38,000 to €19,000
- Receivables within one year -€5,972
down €5,972 (-10.0%), from €59,450 to €53,478
of which Other amounts receivable: -€8,986
- Reserves +€26,579
up €26,579 (+10.4%), from €255,004 to €281,583
of which Distributable reserves: +€26,754
- Debts after one year -€11,135
down €11,135 (-17.8%), from €62,407 to €51,272
- Other debts -€7,026
down €7,026 (-27.0%), from €25,986 to €18,959
- Gross operating margin +€21,460
up €21,460 (+37.7%), from €56,903 to €78,363
- Taxes +€5,748
up €5,748 (+39.7%), from €14,474 to €20,222
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 | €389,911 | €399,243 | +€9,332 | +2.4% |
| Fixed assets | 21/28 | €207,881 | €207,126 | -€755 | -0.4% |
| Tangible fixed assets | 22/27 | €207,831 | €207,126 | -€705 | -0.3% |
| Land and buildings | 22 | €203,342 | €199,837 | -€3,505 | -1.7% |
| Plant, machinery and equipment | 23 | €1,978 | €5,367 | +€3,389 | +171.3% |
| Furniture and vehicles | 24 | €2,511 | €1,922 | -€589 | -23.5% |
| Financial fixed assets | 28 | €50 | - | -€50 | |
| Current assets | 29/58 | €182,030 | €192,117 | +€10,086 | +5.5% |
| Amounts receivable after more than one year | 29 | €38,000 | €19,000 | -€19,000 | -50.0% |
| Other amounts receivable | 291 | €38,000 | €19,000 | -€19,000 | -50.0% |
| Amounts receivable within one year | 40/41 | €59,450 | €53,478 | -€5,972 | -10.0% |
| Trade receivables | 40 | €29,529 | €32,543 | +€3,014 | +10.2% |
| Other amounts receivable | 41 | €29,921 | €20,935 | -€8,986 | -30.0% |
| Cash at bank and in hand | 54/58 | €81,922 | €117,921 | +€35,998 | +43.9% |
| Deferred charges and accrued income | 490/1 | €2,658 | €1,718 | -€940 | -35.4% |
| Total equity and liabilities | 10/49 | €389,911 | €399,243 | +€9,332 | +2.4% |
| Equity | 10/15 | €273,596 | €300,175 | +€26,579 | +9.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €255,004 | €281,583 | +€26,579 | +10.4% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €176 | - | -€176 | |
| Distributable reserves | 133 | €252,969 | €279,724 | +€26,754 | +10.6% |
| Provisions and deferred taxes | 16 | €55 | - | -€55 | |
| Deferred taxes | 168 | €55 | - | -€55 | |
| Amounts payable | 17/49 | €116,259 | €99,068 | -€17,192 | -14.8% |
| Amounts payable after more than one year | 17 | €62,407 | €51,272 | -€11,135 | -17.8% |
| Financial debts | 170/4 | €62,407 | €51,272 | -€11,135 | -17.8% |
| Amounts payable within one year | 42/48 | €50,257 | €46,204 | -€4,053 | -8.1% |
| Current portion of amounts payable after more than one year | 42 | €10,803 | €11,135 | +€332 | +3.1% |
| Trade debts | 44 | €5,908 | €5,782 | -€126 | -2.1% |
| Suppliers | 440/4 | €5,908 | €5,782 | -€126 | -2.1% |
| Taxes, remuneration and social security | 45 | €7,560 | €10,327 | +€2,768 | +36.6% |
| Taxes | 450/3 | €5,260 | €8,027 | +€2,768 | +52.6% |
| Remuneration and social security | 454/9 | €2,300 | €2,300 | = | 0.0% |
| Other amounts payable | 47/48 | €25,986 | €18,959 | -€7,026 | -27.0% |
| Accrued charges and deferred income | 492/3 | €3,596 | €1,592 | -€2,004 | -55.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,534 | €10,334 | -€200 | -1.9% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €56,903 | €78,363 | +€21,460 | +37.7% |
| Operating profit (loss) | 9901 | €45,981 | €67,629 | +€21,648 | +47.1% |
| Financial income | 75/76B | €1,827 | €1,559 | -€267 | -14.6% |
| Recurring financial income | 75 | €1,827 | €1,559 | -€267 | -14.6% |
| Financial charges | 65/66B | €3,200 | €2,486 | -€715 | -22.3% |
| Recurring financial charges | 65 | €3,200 | €2,486 | -€715 | -22.3% |
| Profit (loss) for the period before taxes | 9903 | €44,607 | €66,702 | +€22,095 | +49.5% |
| Transfer from deferred taxes | 780 | - | €55 | +€55 | |
| Income taxes | 67/77 | €14,474 | €20,222 | +€5,748 | +39.7% |
| Profit (loss) for the period | 9904 | €30,133 | €46,536 | +€16,403 | +54.4% |
| Transfer from tax-exempt reserves | 789 | - | €176 | +€176 | |
| Profit (loss) for the period to be appropriated | 9905 | €30,133 | €46,712 | +€16,578 | +55.0% |
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 29 September 2026 via checked.be.