CHICANE: 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.
CHICANE
Largest movements
- Tangible fixed assets -€90,612
down €90,612 (-6.0%), from €1.5m to €1.4m
of which Land and buildings: -€83,946
- Receivables within one year +€50,199
up €50,199 (+213.7%), from €23,491 to €73,690
of which Trade receivables: +€50,199
- Deferred charges and accrued income -€35,737
down €35,737 (-93.2%), from €38,356 to €2,620
- Debts after one year -€138,011
down €138,011 (-10.1%), from €1.4m to €1.2m
- Trade debts +€35,818
up €35,818 (+1930.3%), from €1,856 to €37,674
- Other debts +€19,433
up €19,433 (+9.2%), from €211,397 to €230,830
- Accrued charges and deferred income +€19,000
new in 2024: €19,000
- Gross operating margin -€8,499
down €8,499 (-5.5%), from €155,523 to €147,025
- Financial charges -€6,210
down €6,210 (-13.2%), from €47,206 to €40,996
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 | €1,597,078 | €1,536,125 | -€60,953 | -3.8% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €1,510,852 | €1,420,240 | -€90,612 | -6.0% |
| Tangible fixed assets | 22/27 | €1,510,852 | €1,420,240 | -€90,612 | -6.0% |
| Land and buildings | 22 | €1,475,321 | €1,391,375 | -€83,946 | -5.7% |
| Plant, machinery and equipment | 23 | €0 | €6,864 | +€6,864 | |
| Furniture and vehicles | 24 | €35,531 | €22,001 | -€13,529 | -38.1% |
| Current assets | 29/58 | €86,226 | €115,885 | +€29,659 | +34.4% |
| Amounts receivable within one year | 40/41 | €23,491 | €73,690 | +€50,199 | +213.7% |
| Trade receivables | 40 | €4,629 | €54,828 | +€50,199 | +1084.4% |
| Other amounts receivable | 41 | €18,862 | €18,862 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €24,378 | €39,575 | +€15,197 | +62.3% |
| Deferred charges and accrued income | 490/1 | €38,356 | €2,620 | -€35,737 | -93.2% |
| Total equity and liabilities | 10/49 | €1,597,078 | €1,536,125 | -€60,953 | -3.8% |
| Equity | 10/15 | -€135,276 | -€140,242 | -€4,966 | -3.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | €533,440 | €533,440 | = | 0.0% |
| Reserves | 13 | €106,560 | €106,560 | = | 0.0% |
| Distributable reserves | 133 | €106,560 | €106,560 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€793,876 | -€798,842 | -€4,966 | -0.6% |
| Amounts payable | 17/49 | €1,732,354 | €1,676,367 | -€55,986 | -3.2% |
| Amounts payable after more than one year | 17 | €1,369,746 | €1,231,734 | -€138,011 | -10.1% |
| Financial debts | 170/4 | €1,369,746 | €1,231,734 | -€138,011 | -10.1% |
| Amounts payable within one year | 42/48 | €362,608 | €425,633 | +€63,025 | +17.4% |
| Current portion of amounts payable after more than one year | 42 | €132,910 | €139,140 | +€6,231 | +4.7% |
| Trade debts | 44 | €1,856 | €37,674 | +€35,818 | +1930.3% |
| Suppliers | 440/4 | €1,856 | €37,674 | +€35,818 | +1930.3% |
| Taxes, remuneration and social security | 45 | €16,446 | €17,990 | +€1,544 | +9.4% |
| Taxes | 450/3 | €16,446 | €17,990 | +€1,544 | +9.4% |
| Other amounts payable | 47/48 | €211,397 | €230,830 | +€19,433 | +9.2% |
| Accrued charges and deferred income | 492/3 | - | €19,000 | +€19,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €100,478 | €101,852 | +€1,375 | +1.4% |
| Other operating charges | 640/8 | €8,663 | €8,978 | +€315 | +3.6% |
| Gross operating margin | 9900 | €155,523 | €147,025 | -€8,499 | -5.5% |
| Operating profit (loss) | 9901 | €46,383 | €36,194 | -€10,188 | -22.0% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €47,206 | €40,996 | -€6,210 | -13.2% |
| Recurring financial charges | 65 | €47,206 | €40,996 | -€6,210 | -13.2% |
| Profit (loss) for the period before taxes | 9903 | -€824 | -€4,802 | -€3,978 | -482.8% |
| Income taxes | 67/77 | €172 | €164 | -€8 | -4.7% |
| Profit (loss) for the period | 9904 | -€996 | -€4,966 | -€3,970 | -398.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€996 | -€4,966 | -€3,970 | -398.5% |
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 28 September 2026 via checked.be.