CHEZ YE: 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.
CHEZ YE
Largest movements
- Tangible fixed assets -€22,167
down €22,167 (-26.4%), from €83,987 to €61,819
of which Furniture and vehicles: -€15,387
- Receivables within one year +€5,075
up €5,075 (+175%), from €2,901 to €7,976
of which Trade receivables: +€2,550
- Stocks and contracts +€1,210
up €1,210 (+9.0%), from €13,450 to €14,660
- Other debts -€25,031
down €25,031 (-28.4%), from €88,193 to €63,162
- Reserves +€11,514
up €11,514 (+118%), from €9,747 to €21,261
- Trade debts -€1,255
down €1,255 (-27.6%), from €4,548 to €3,292
- Gross operating margin +€21,726
up €21,726 (+37.8%), from €57,411 to €79,137
- Staff costs +€15,196
up €15,196 (+102%), from €14,849 to €30,045
- Depreciation +€3,939
up €3,939 (+17.0%), from €23,111 to €27,050
- Other operating charges +€929
up €929 (+19.0%), from €4,889 to €5,818
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 | €115,819 | €100,374 | -€15,445 | -13.3% |
| Fixed assets | 21/28 | €83,987 | €61,819 | -€22,167 | -26.4% |
| Tangible fixed assets | 22/27 | €83,987 | €61,819 | -€22,167 | -26.4% |
| Plant, machinery and equipment | 23 | €33,041 | €26,261 | -€6,780 | -20.5% |
| Furniture and vehicles | 24 | €50,945 | €35,558 | -€15,387 | -30.2% |
| Current assets | 29/58 | €31,832 | €38,554 | +€6,722 | +21.1% |
| Stocks and contracts in progress | 3 | €13,450 | €14,660 | +€1,210 | +9.0% |
| Stocks | 30/36 | €13,450 | €14,660 | +€1,210 | +9.0% |
| Amounts receivable within one year | 40/41 | €2,901 | €7,976 | +€5,075 | +175% |
| Trade receivables | 40 | €1,911 | €4,462 | +€2,550 | +133% |
| Other amounts receivable | 41 | €990 | €3,514 | +€2,525 | +255% |
| Cash at bank and in hand | 54/58 | €14,170 | €14,657 | +€486 | +3.4% |
| Deferred charges and accrued income | 490/1 | €1,311 | €1,262 | -€49 | -3.7% |
| Total equity and liabilities | 10/49 | €115,819 | €100,374 | -€15,445 | -13.3% |
| Equity | 10/15 | €15,747 | €27,261 | +€11,514 | +73.1% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €9,747 | €21,261 | +€11,514 | +118% |
| Distributable reserves | 133 | €9,747 | €21,261 | +€11,514 | +118% |
| Amounts payable | 17/49 | €100,072 | €73,113 | -€26,959 | -26.9% |
| Amounts payable within one year | 42/48 | €100,072 | €73,113 | -€26,959 | -26.9% |
| Trade debts | 44 | €4,548 | €3,292 | -€1,255 | -27.6% |
| Suppliers | 440/4 | €4,548 | €3,292 | -€1,255 | -27.6% |
| Taxes, remuneration and social security | 45 | €7,331 | €6,658 | -€673 | -9.2% |
| Taxes | 450/3 | €4,748 | €2,748 | -€2,000 | -42.1% |
| Remuneration and social security | 454/9 | €2,583 | €3,910 | +€1,327 | +51.4% |
| Other amounts payable | 47/48 | €88,193 | €63,162 | -€25,031 | -28.4% |
| Remuneration, social security and pensions | 62 | €14,849 | €30,045 | +€15,196 | +102% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,111 | €27,050 | +€3,939 | +17.0% |
| Other operating charges | 640/8 | €4,889 | €5,818 | +€929 | +19.0% |
| Gross operating margin | 9900 | €57,411 | €79,137 | +€21,726 | +37.8% |
| Operating profit (loss) | 9901 | €14,562 | €16,225 | +€1,662 | +11.4% |
| Financial income | 75/76B | €43 | €159 | +€115 | +267% |
| Recurring financial income | 75 | €43 | €159 | +€115 | +267% |
| Financial charges | 65/66B | €2,110 | €1,525 | -€585 | -27.7% |
| Recurring financial charges | 65 | €2,110 | €1,525 | -€585 | -27.7% |
| Profit (loss) for the period before taxes | 9903 | €12,495 | €14,858 | +€2,362 | +18.9% |
| Income taxes | 67/77 | €2,748 | €3,344 | +€596 | +21.7% |
| Profit (loss) for the period | 9904 | €9,747 | €11,514 | +€1,767 | +18.1% |
| Profit (loss) for the period to be appropriated | 9905 | €9,747 | €11,514 | +€1,767 | +18.1% |
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 18 October 2026 via checked.be.