CHICKEN ATTITUDE: 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.
CHICKEN ATTITUDE
Largest movements
- Cash +€17,180
up €17,180 (+70.8%), from €24,277 to €41,457
mainly Net result for the year (+€27,209) and Investment in fixed assets (net) (+€8,581)
- Tangible fixed assets -€11,104
down €11,104 (-45.3%), from €24,499 to €13,395
of which Furniture and vehicles: -€9,174
- Receivables within one year -€2,115
down €2,115 (-36.3%), from €5,822 to €3,707
of which Other amounts receivable: -€3,502
- Stocks and contracts +€1,419
up €1,419 (+373%), from €381 to €1,800
- Profit (loss) carried forward +€27,209
up €27,209, from -€7,202 to €20,008
- Other debts -€17,905
down €17,905 (-99.2%), from €18,046 to €141
- Current portion of long-term debt -€6,850
down €6,850 (-83.2%), from €8,233 to €1,382
- Tax, wage and social debts +€3,708
up €3,708 (+28.1%), from €13,209 to €16,917
of which Taxes: +€4,529
- Debts after one year -€1,382
no longer reported in 2025 (was €1,382)
- Gross operating margin +€13,139
up €13,139 (+41.0%), from €32,041 to €45,180
- Depreciation -€9,444
down €9,444 (-81.4%), from €11,604 to €2,160
- Taxes +€3,355
up €3,355 (+72.4%), from €4,630 to €7,985
- Staff costs +€2,928
new in 2025: €2,928
- Other operating charges +€736
up €736 (+22.4%), from €3,292 to €4,028
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 | €55,029 | €61,169 | +€6,141 | +11.2% |
| Fixed assets | 21/28 | €24,549 | €13,808 | -€10,741 | -43.8% |
| Tangible fixed assets | 22/27 | €24,499 | €13,395 | -€11,104 | -45.3% |
| Furniture and vehicles | 24 | €9,817 | €642 | -€9,174 | -93.5% |
| Other tangible fixed assets | 26 | €14,682 | €12,752 | -€1,930 | -13.1% |
| Financial fixed assets | 28 | €50 | €413 | +€363 | +726% |
| Current assets | 29/58 | €30,480 | €47,362 | +€16,882 | +55.4% |
| Stocks and contracts in progress | 3 | €381 | €1,800 | +€1,419 | +373% |
| Stocks | 30/36 | €381 | €1,800 | +€1,419 | +373% |
| Amounts receivable within one year | 40/41 | €5,822 | €3,707 | -€2,115 | -36.3% |
| Trade receivables | 40 | €2,320 | €3,707 | +€1,387 | +59.8% |
| Other amounts receivable | 41 | €3,502 | - | -€3,502 | |
| Cash at bank and in hand | 54/58 | €24,277 | €41,457 | +€17,180 | +70.8% |
| Deferred charges and accrued income | 490/1 | - | €398 | +€398 | |
| Total equity and liabilities | 10/49 | €55,029 | €61,169 | +€6,141 | +11.2% |
| Equity | 10/15 | €11,398 | €38,608 | +€27,209 | +239% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Profit (loss) carried forward | 14 | -€7,202 | €20,008 | +€27,209 | |
| Amounts payable | 17/49 | €43,631 | €22,562 | -€21,069 | -48.3% |
| Amounts payable after more than one year | 17 | €1,382 | - | -€1,382 | |
| Financial debts | 170/4 | €1,382 | - | -€1,382 | |
| Amounts payable within one year | 42/48 | €42,248 | €22,562 | -€19,686 | -46.6% |
| Current portion of amounts payable after more than one year | 42 | €8,233 | €1,382 | -€6,850 | -83.2% |
| Trade debts | 44 | €2,760 | €4,120 | +€1,360 | +49.3% |
| Suppliers | 440/4 | €2,760 | €4,120 | +€1,360 | +49.3% |
| Taxes, remuneration and social security | 45 | €13,209 | €16,917 | +€3,708 | +28.1% |
| Taxes | 450/3 | €12,389 | €16,917 | +€4,529 | +36.6% |
| Remuneration and social security | 454/9 | €821 | - | -€821 | |
| Other amounts payable | 47/48 | €18,046 | €141 | -€17,905 | -99.2% |
| Non-recurring operating income | 76A | - | €165 | +€165 | |
| Remuneration, social security and pensions | 62 | - | €2,928 | +€2,928 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,604 | €2,160 | -€9,444 | -81.4% |
| Other operating charges | 640/8 | €3,292 | €4,028 | +€736 | +22.4% |
| Gross operating margin | 9900 | €32,041 | €45,180 | +€13,139 | +41.0% |
| Operating profit (loss) | 9901 | €17,145 | €36,064 | +€18,919 | +110% |
| Financial income | 75/76B | €149 | €131 | -€17 | -11.8% |
| Recurring financial income | 75 | €149 | €131 | -€17 | -11.8% |
| Financial charges | 65/66B | €1,089 | €1,000 | -€89 | -8.2% |
| Recurring financial charges | 65 | €1,089 | €1,000 | -€89 | -8.2% |
| Profit (loss) for the period before taxes | 9903 | €16,204 | €35,195 | +€18,990 | +117% |
| Income taxes | 67/77 | €4,630 | €7,985 | +€3,355 | +72.4% |
| Profit (loss) for the period | 9904 | €11,574 | €27,209 | +€15,636 | +135% |
| Profit (loss) for the period to be appropriated | 9905 | €11,574 | €27,209 | +€15,636 | +135% |
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 29 October 2026 via checked.be.