CHEYEN EDITION: 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.
CHEYEN EDITION
Largest movements
- Receivables within one year +€3,389
up €3,389 (+12.2%), from €27,850 to €31,239
of which Trade receivables: +€3,085
- Profit (loss) carried forward +€7,314
up €7,314, from -€6,922 to €392
- Accrued charges and deferred income -€2,778
down €2,778 (-60.9%), from €4,558 to €1,780
- Other debts -€1,000
down €1,000 (-7.0%), from €14,272 to €13,272
- Gross operating margin +€8,698
up €8,698, from -€2,163 to €6,535
- Financial income -€126
down €126 (-8.2%), from €1,535 to €1,409
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.
Derived cash bridge
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 | €35,267 | €38,773 | +€3,506 | +9.9% |
| Current assets | 29/58 | €35,267 | €38,773 | +€3,506 | +9.9% |
| Stocks and contracts in progress | 3 | €689 | €689 | = | 0.0% |
| Stocks | 30/36 | €689 | €689 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €27,850 | €31,239 | +€3,389 | +12.2% |
| Trade receivables | 40 | €687 | €3,772 | +€3,085 | +449% |
| Other amounts receivable | 41 | €27,163 | €27,467 | +€304 | +1.1% |
| Cash at bank and in hand | 54/58 | €6,710 | €6,845 | +€135 | +2.0% |
| Deferred charges and accrued income | 490/1 | €18 | - | -€18 | |
| Total equity and liabilities | 10/49 | €35,267 | €38,773 | +€3,506 | +9.9% |
| Equity | 10/15 | €7,332 | €14,646 | +€7,314 | +99.8% |
| Contributions | 10/11 | €12,395 | €12,395 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,922 | €392 | +€7,314 | |
| Amounts payable | 17/49 | €27,935 | €24,127 | -€3,808 | -13.6% |
| Amounts payable within one year | 42/48 | €23,377 | €22,347 | -€1,030 | -4.4% |
| Trade debts | 44 | €9,105 | €9,075 | -€30 | -0.3% |
| Suppliers | 440/4 | €9,105 | €9,075 | -€30 | -0.3% |
| Other amounts payable | 47/48 | €14,272 | €13,272 | -€1,000 | -7.0% |
| Accrued charges and deferred income | 492/3 | €4,558 | €1,780 | -€2,778 | -60.9% |
| Other operating charges | 640/8 | €387 | €400 | +€13 | +3.4% |
| Gross operating margin | 9900 | -€2,163 | €6,535 | +€8,698 | |
| Operating profit (loss) | 9901 | -€2,550 | €6,135 | +€8,685 | |
| Financial income | 75/76B | €1,535 | €1,409 | -€126 | -8.2% |
| Recurring financial income | 75 | €1,535 | €1,409 | -€126 | -8.2% |
| Financial charges | 65/66B | €180 | €230 | +€50 | +27.8% |
| Recurring financial charges | 65 | €180 | €230 | +€50 | +27.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,195 | €7,314 | +€8,509 | |
| Profit (loss) for the period | 9904 | -€1,195 | €7,314 | +€8,509 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,195 | €7,314 | +€8,509 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.