CHICANE.BE: 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.
CHICANE.BE
Largest movements
- Receivables after one year -€94,000
down €94,000 (-100%), from €94,000 to €0
- Tangible fixed assets -€27,685
down €27,685 (-24.4%), from €113,495 to €85,810
of which Land and buildings: -€26,015
- Cash -€19,476
down €19,476 (-15.4%), from €126,059 to €106,583
mainly Contributions, distributions and other (-€235,679) and Other debts (-€903)
- Receivables within one year -€10,663
down €10,663 (-97.9%), from €10,896 to €233
of which Trade receivables: -€10,810
- Reserves -€197,059
down €197,059 (-59.6%), from €330,372 to €133,313
of which Distributable reserves: -€195,939
- Debts after one year +€45,178
new in 2025: €45,178
- Gross operating margin +€35,117
up €35,117 (+74.7%), from €46,986 to €82,102
- Taxes +€10,823
up €10,823 (+193%), from €5,595 to €16,417
- Depreciation -€4,261
down €4,261 (-13.3%), from €31,946 to €27,685
- Financial income -€1,306
down €1,306 (-24.8%), from €5,272 to €3,967
- Other operating charges -€838
down €838 (-20.7%), from €4,055 to €3,217
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 | €347,456 | €195,661 | -€151,795 | -43.7% |
| Fixed assets | 21/28 | €113,495 | €85,810 | -€27,685 | -24.4% |
| Tangible fixed assets | 22/27 | €113,495 | €85,810 | -€27,685 | -24.4% |
| Land and buildings | 22 | €107,495 | €81,480 | -€26,015 | -24.2% |
| Furniture and vehicles | 24 | €1,106 | €651 | -€454 | -41.1% |
| Other tangible fixed assets | 26 | €4,894 | €3,679 | -€1,215 | -24.8% |
| Current assets | 29/58 | €233,962 | €109,851 | -€124,111 | -53.0% |
| Amounts receivable after more than one year | 29 | €94,000 | €0 | -€94,000 | -100% |
| Other amounts receivable | 291 | €94,000 | €0 | -€94,000 | -100% |
| Amounts receivable within one year | 40/41 | €10,896 | €233 | -€10,663 | -97.9% |
| Trade receivables | 40 | €10,810 | €0 | -€10,810 | -100% |
| Other amounts receivable | 41 | €86 | €233 | +€147 | +170% |
| Cash at bank and in hand | 54/58 | €126,059 | €106,583 | -€19,476 | -15.4% |
| Deferred charges and accrued income | 490/1 | €3,007 | €3,035 | +€28 | +0.9% |
| Total equity and liabilities | 10/49 | €347,456 | €195,661 | -€151,795 | -43.7% |
| Equity | 10/15 | €344,072 | €147,013 | -€197,059 | -57.3% |
| Contributions | 10/11 | €13,700 | €13,700 | = | 0.0% |
| Reserves | 13 | €330,372 | €133,313 | -€197,059 | -59.6% |
| Tax-exempt reserves | 132 | €4,747 | €3,628 | -€1,120 | -23.6% |
| Distributable reserves | 133 | €325,625 | €129,685 | -€195,939 | -60.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Provisions and deferred taxes | 16 | €1,122 | €843 | -€280 | -24.9% |
| Deferred taxes | 168 | €1,122 | €843 | -€280 | -24.9% |
| Amounts payable | 17/49 | €2,262 | €47,806 | +€45,544 | +2,013% |
| Amounts payable after more than one year | 17 | - | €45,178 | +€45,178 | |
| Other amounts payable | 178/9 | - | €45,178 | +€45,178 | |
| Amounts payable within one year | 42/48 | €2,262 | €1,627 | -€635 | -28.1% |
| Trade debts | 44 | €1,193 | €1,424 | +€231 | +19.3% |
| Suppliers | 440/4 | €1,193 | €1,424 | +€231 | +19.3% |
| Taxes, remuneration and social security | 45 | €73 | €110 | +€37 | +51.4% |
| Taxes | 450/3 | €73 | €110 | +€37 | +51.4% |
| Other amounts payable | 47/48 | €996 | €93 | -€903 | -90.6% |
| Accrued charges and deferred income | 492/3 | - | €1,000 | +€1,000 | |
| Non-recurring operating income | 76A | - | €19,000 | +€19,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,946 | €27,685 | -€4,261 | -13.3% |
| Other operating charges | 640/8 | €4,055 | €3,217 | -€838 | -20.7% |
| Gross operating margin | 9900 | €46,986 | €82,102 | +€35,117 | +74.7% |
| Operating profit (loss) | 9901 | €10,985 | €51,201 | +€40,216 | +366% |
| Financial income | 75/76B | €5,272 | €3,967 | -€1,306 | -24.8% |
| Recurring financial income | 75 | €5,272 | €3,967 | -€1,306 | -24.8% |
| Financial charges | 65/66B | €580 | €410 | -€169 | -29.2% |
| Recurring financial charges | 65 | €580 | €410 | -€169 | -29.2% |
| Profit (loss) for the period before taxes | 9903 | €15,678 | €54,758 | +€39,080 | +249% |
| Transfer from deferred taxes | 780 | €280 | €280 | = | 0.0% |
| Income taxes | 67/77 | €5,595 | €16,417 | +€10,823 | +193% |
| Profit (loss) for the period | 9904 | €10,363 | €38,620 | +€28,257 | +273% |
| Transfer from tax-exempt reserves | 789 | €1,120 | €1,120 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €11,483 | €39,740 | +€28,257 | +246% |
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 13 October 2026 via checked.be.