ChEZANNE: 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.
ChEZANNE
Largest movements
- Cash +€1,207
up €1,207 (+148%), from €814 to €2,021
mainly Short-term financial debts (+€860) and Net result for the year (+€457)
- Tangible fixed assets -€119
down €119 (-1.8%), from €6,619 to €6,500
- Short-term financial debts +€860
new in 2025: €860
- Accrued charges and deferred income -€520
no longer reported in 2025 (was €520)
- Profit (loss) carried forward +€457
up €457 (+0.6%), from -€81,665 to -€81,208
- Trade debts +€378
up €378 (+170%), from €222 to €600
- Other operating charges -€787
down €787 (-78.7%), from €1,000 to €213
- Depreciation -€222
down €222 (-65.1%), from €341 to €119
- Gross operating margin -€191
down €191 (-18.2%), from €1,049 to €858
- Financial charges +€18
up €18 (+35.1%), from €50 to €68
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 | €10,216 | €11,303 | +€1,087 | +10.6% |
| Fixed assets | 21/28 | €6,619 | €6,500 | -€119 | -1.8% |
| Tangible fixed assets | 22/27 | €6,619 | €6,500 | -€119 | -1.8% |
| Furniture and vehicles | 24 | €6,619 | €6,500 | -€119 | -1.8% |
| Current assets | 29/58 | €3,596 | €4,803 | +€1,207 | +33.6% |
| Stocks and contracts in progress | 3 | €2,600 | €2,600 | = | 0.0% |
| Stocks | 30/36 | €2,600 | €2,600 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €182 | €182 | = | 0.0% |
| Other amounts receivable | 41 | €182 | €182 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €814 | €2,021 | +€1,207 | +148% |
| Total equity and liabilities | 10/49 | €10,216 | €11,303 | +€1,087 | +10.6% |
| Equity | 10/15 | -€27,597 | -€27,140 | +€457 | +1.7% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €14,068 | €14,068 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,000 | €4,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,000 | €4,000 | = | 0.0% |
| Distributable reserves | 133 | €10,068 | €10,068 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€81,665 | -€81,208 | +€457 | +0.6% |
| Amounts payable | 17/49 | €37,813 | €38,443 | +€630 | +1.7% |
| Amounts payable after more than one year | 17 | €4,417 | €4,417 | = | 0.0% |
| Financial debts | 170/4 | €4,417 | €4,417 | = | 0.0% |
| Amounts payable within one year | 42/48 | €32,875 | €34,026 | +€1,150 | +3.5% |
| Current portion of amounts payable after more than one year | 42 | €583 | €583 | = | 0.0% |
| Financial debts | 43 | - | €860 | +€860 | |
| Credit institutions | 430/8 | - | €860 | +€860 | |
| Trade debts | 44 | €222 | €600 | +€378 | +170% |
| Suppliers | 440/4 | €222 | €600 | +€378 | +170% |
| Taxes, remuneration and social security | 45 | €288 | €257 | -€31 | -10.8% |
| Taxes | 450/3 | €288 | €257 | -€31 | -10.8% |
| Other amounts payable | 47/48 | €31,783 | €31,727 | -€56 | -0.2% |
| Accrued charges and deferred income | 492/3 | €520 | - | -€520 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €341 | €119 | -€222 | -65.1% |
| Other operating charges | 640/8 | €1,000 | €213 | -€787 | -78.7% |
| Gross operating margin | 9900 | €1,049 | €858 | -€191 | -18.2% |
| Operating profit (loss) | 9901 | -€293 | €525 | +€818 | |
| Financial charges | 65/66B | €50 | €68 | +€18 | +35.1% |
| Recurring financial charges | 65 | €50 | €68 | +€18 | +35.1% |
| Profit (loss) for the period before taxes | 9903 | -€343 | €457 | +€800 | |
| Profit (loss) for the period | 9904 | -€343 | €457 | +€800 | |
| Profit (loss) for the period to be appropriated | 9905 | -€343 | €457 | +€800 |
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 14 October 2026 via checked.be.