CHICK&CHEEZ: 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.
CHICK&CHEEZ
Largest movements
- Receivables within one year -€51,793
down €51,793 (-36.9%), from €140,204 to €88,411
of which Trade receivables: -€35,464
- Cash +€2,238
new in 2023: €2,238
mainly Trade debts (+€120,491) and Debts after one year (+€63,778)
- Intangible fixed assets -€2,139
down €2,139 (-30.0%), from €7,131 to €4,992
- Profit (loss) carried forward -€235,963
down €235,963 (-28.6%), from -€824,408 to -€1.1m
- Trade debts +€120,491
up €120,491 (+69.2%), from €174,031 to €294,522
- Debts after one year +€63,778
up €63,778 (+9.1%), from €697,712 to €761,490
- Purchases and services -€226,879
no longer reported in 2023 (was €226,879)
- Turnover -€113,581
no longer reported in 2023 (was €113,581)
- Write-downs -€22,226
down €22,226, from €11,154 to -€11,072
- Other operating charges +€7,199
up €7,199 (+5.8%), from €123,129 to €130,328
- Gross operating margin +€4,599
up €4,599 (+8.3%), from -€55,301 to -€50,702
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €147,335 | €95,640 | -€51,695 | -35.1% |
| Fixed assets | 21/28 | €7,131 | €4,992 | -€2,139 | -30.0% |
| Intangible fixed assets | 21 | €7,131 | €4,992 | -€2,139 | -30.0% |
| Current assets | 29/58 | €140,204 | €90,648 | -€49,556 | -35.3% |
| Amounts receivable within one year | 40/41 | €140,204 | €88,411 | -€51,793 | -36.9% |
| Trade receivables | 40 | €74,191 | €38,727 | -€35,464 | -47.8% |
| Other amounts receivable | 41 | €66,013 | €49,684 | -€16,329 | -24.7% |
| Cash at bank and in hand | 54/58 | - | €2,238 | +€2,238 | |
| Total equity and liabilities | 10/49 | €147,335 | €95,640 | -€51,695 | -35.1% |
| Equity | 10/15 | - | -€960,371 | -€960,371 | |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€824,408 | -€1,060,371 | -€235,963 | -28.6% |
| Amounts payable | 17/49 | €871,743 | €1,056,012 | +€184,269 | +21.1% |
| Amounts payable after more than one year | 17 | €697,712 | €761,490 | +€63,778 | +9.1% |
| Financial debts | 170/4 | €697,712 | €761,490 | +€63,778 | +9.1% |
| Amounts payable within one year | 42/48 | €174,031 | €294,522 | +€120,491 | +69.2% |
| Trade debts | 44 | €174,031 | €294,522 | +€120,491 | +69.2% |
| Suppliers | 440/4 | €174,031 | €294,522 | +€120,491 | +69.2% |
| Accrued charges and deferred income | 492/3 | - | €0 | = | |
| Turnover | 70 | €113,581 | - | -€113,581 | |
| Goods, raw materials, services and sundry goods | 60/61 | €226,879 | - | -€226,879 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,139 | €2,139 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €11,154 | -€11,072 | -€22,226 | |
| Other operating charges | 640/8 | €123,129 | €130,328 | +€7,199 | +5.8% |
| Gross operating margin | 9900 | -€55,301 | -€50,702 | +€4,599 | +8.3% |
| Operating profit (loss) | 9901 | -€191,723 | -€172,096 | +€19,627 | +10.2% |
| Financial income | 75/76B | - | €127 | +€127 | |
| Recurring financial income | 75 | - | €127 | +€127 | |
| Financial charges | 65/66B | €63,649 | €63,995 | +€346 | +0.5% |
| Recurring financial charges | 65 | €63,649 | €63,995 | +€346 | +0.5% |
| Profit (loss) for the period before taxes | 9903 | -€255,372 | -€235,964 | +€19,408 | +7.6% |
| Profit (loss) for the period | 9904 | -€255,372 | -€235,964 | +€19,408 | +7.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€255,372 | -€235,964 | +€19,408 | +7.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.