CHICKEN-BOY JAN: 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-BOY JAN
Largest movements
- Receivables within one year +€9,475
up €9,475 (+670%), from €1,413 to €10,888
- Cash -€2,717
down €2,717 (-11.0%), from €24,631 to €21,915
mainly Contributions, distributions and other (-€12,094) and Trade debts (-€9,636)
- Tangible fixed assets -€2,706
down €2,706 (-31.0%), from €8,717 to €6,011
of which Plant, machinery and equipment: -€1,884
- Deferred charges and accrued income +€2,310
new in 2025: €2,310
- Trade debts -€9,636
down €9,636 (-62.7%), from €15,372 to €5,737
- Other debts +€6,758
up €6,758 (+214%), from €3,159 to €9,917
- Tax, wage and social debts +€6,424
up €6,424 (+1,435%), from €448 to €6,872
of which Taxes: +€5,274
- Profit (loss) carried forward +€2,815
no longer reported in 2025 (was -€2,815)
- Gross operating margin +€20,000
up €20,000 (+705%), from €2,838 to €22,839
- Taxes +€3,247
new in 2025: €3,247
- Other operating charges -€669
down €669 (-56.3%), from €1,189 to €520
- Financial charges -€262
down €262 (-13.5%), from €1,950 to €1,688
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 | €38,262 | €44,624 | +€6,362 | +16.6% |
| Fixed assets | 21/28 | €11,717 | €9,011 | -€2,706 | -23.1% |
| Tangible fixed assets | 22/27 | €8,717 | €6,011 | -€2,706 | -31.0% |
| Plant, machinery and equipment | 23 | €2,958 | €1,073 | -€1,884 | -63.7% |
| Other tangible fixed assets | 26 | €5,759 | €4,938 | -€822 | -14.3% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €26,545 | €35,613 | +€9,068 | +34.2% |
| Stocks and contracts in progress | 3 | €500 | €500 | = | 0.0% |
| Stocks | 30/36 | €500 | €500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,413 | €10,888 | +€9,475 | +670% |
| Other amounts receivable | 41 | €1,413 | €10,888 | +€9,475 | +670% |
| Cash at bank and in hand | 54/58 | €24,631 | €21,915 | -€2,717 | -11.0% |
| Deferred charges and accrued income | 490/1 | - | €2,310 | +€2,310 | |
| Total equity and liabilities | 10/49 | €38,262 | €44,624 | +€6,362 | +16.6% |
| Equity | 10/15 | €19,283 | €22,098 | +€2,815 | +14.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €15,898 | €15,898 | = | 0.0% |
| Distributable reserves | 133 | €15,898 | €15,898 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,815 | - | +€2,815 | |
| Amounts payable | 17/49 | €18,979 | €22,526 | +€3,547 | +18.7% |
| Amounts payable within one year | 42/48 | €18,979 | €22,526 | +€3,547 | +18.7% |
| Trade debts | 44 | €15,372 | €5,737 | -€9,636 | -62.7% |
| Suppliers | 440/4 | €15,372 | €5,737 | -€9,636 | -62.7% |
| Taxes, remuneration and social security | 45 | €448 | €6,872 | +€6,424 | +1,435% |
| Taxes | 450/3 | €448 | €5,722 | +€5,274 | +1,178% |
| Remuneration and social security | 454/9 | - | €1,150 | +€1,150 | |
| Other amounts payable | 47/48 | €3,159 | €9,917 | +€6,758 | +214% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,706 | €2,706 | +€0 | 0.0% |
| Other operating charges | 640/8 | €1,189 | €520 | -€669 | -56.3% |
| Gross operating margin | 9900 | €2,838 | €22,839 | +€20,000 | +705% |
| Operating profit (loss) | 9901 | -€1,057 | €19,613 | +€20,670 | |
| Financial income | 75/76B | €5 | €231 | +€227 | +4,862% |
| Recurring financial income | 75 | €5 | €231 | +€227 | +4,862% |
| Financial charges | 65/66B | €1,950 | €1,688 | -€262 | -13.5% |
| Recurring financial charges | 65 | €1,950 | €1,688 | -€262 | -13.5% |
| Profit (loss) for the period before taxes | 9903 | -€3,002 | €18,156 | +€21,159 | |
| Income taxes | 67/77 | - | €3,247 | +€3,247 | |
| Profit (loss) for the period | 9904 | -€3,002 | €14,909 | +€17,912 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,002 | €14,909 | +€17,912 |
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 24 October 2026 via checked.be.