CHICKEN CONCEPT: 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 CONCEPT
Largest movements
- Cash -€27,807
down €27,807 (-38.8%), from €71,683 to €43,876
mainly Net result for the year (-€210,880) and Trade debts (-€65,945)
- Receivables within one year -€26,425
down €26,425 (-8.1%), from €324,797 to €298,372
of which Other amounts receivable: -€74,872
- Other debts +€230,918
up €230,918 (+79.8%), from €289,447 to €520,365
- Profit (loss) carried forward -€210,880
down €210,880 (-105.5%), from -€199,830 to -€410,710
- Trade debts -€65,945
down €65,945 (-58.9%), from €112,031 to €46,086
- Tax, wage and social debts -€6,851
down €6,851 (-13.0%), from €52,871 to €46,019
of which Taxes: -€34,781
- Other operating charges +€163,927
up €163,927 (+5225.8%), from €3,137 to €167,064
- Gross operating margin +€65,045
up €65,045 (+36.9%), from €176,356 to €241,400
- Financial charges -€42,472
down €42,472 (-66.5%), from €63,888 to €21,417
- Staff costs +€15,985
up €15,985 (+6.3%), from €254,366 to €270,351
- Financial income +€7,284
up €7,284 (+14568740.0%), from €0 to €7,284
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.
Cash bridge derived
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 | €407,455 | €351,461 | -€55,994 | -13.7% |
| Fixed assets | 21/28 | €1,467 | €734 | -€734 | -50.0% |
| Tangible fixed assets | 22/27 | €1,467 | €734 | -€734 | -50.0% |
| Other tangible fixed assets | 26 | €1,467 | €734 | -€734 | -50.0% |
| Current assets | 29/58 | €405,988 | €350,728 | -€55,260 | -13.6% |
| Stocks and contracts in progress | 3 | €7,076 | €5,666 | -€1,410 | -19.9% |
| Stocks | 30/36 | €7,076 | €5,666 | -€1,410 | -19.9% |
| Amounts receivable within one year | 40/41 | €324,797 | €298,372 | -€26,425 | -8.1% |
| Trade receivables | 40 | €23,569 | €72,016 | +€48,447 | +205.6% |
| Other amounts receivable | 41 | €301,228 | €226,356 | -€74,872 | -24.9% |
| Cash at bank and in hand | 54/58 | €71,683 | €43,876 | -€27,807 | -38.8% |
| Deferred charges and accrued income | 490/1 | €2,432 | €2,813 | +€381 | +15.7% |
| Total equity and liabilities | 10/49 | €407,455 | €351,461 | -€55,994 | -13.7% |
| Equity | 10/15 | -€50,489 | -€261,368 | -€210,880 | -417.7% |
| Contributions | 10/11 | €123,947 | €123,947 | = | 0.0% |
| Capital | 10 | €123,947 | €123,947 | = | 0.0% |
| Issued capital | 100 | €123,947 | €123,947 | = | 0.0% |
| Reserves | 13 | €25,395 | €25,395 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,395 | €12,395 | = | 0.0% |
| Legal reserve | 130 | €12,395 | €12,395 | = | 0.0% |
| Distributable reserves | 133 | €13,000 | €13,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€199,830 | -€410,710 | -€210,880 | -105.5% |
| Amounts payable | 17/49 | €457,944 | €612,830 | +€154,886 | +33.8% |
| Amounts payable after more than one year | 17 | €1,200 | €0 | -€1,200 | -100.0% |
| Other amounts payable | 178/9 | €1,200 | €0 | -€1,200 | -100.0% |
| Amounts payable within one year | 42/48 | €454,348 | €612,470 | +€158,121 | +34.8% |
| Trade debts | 44 | €112,031 | €46,086 | -€65,945 | -58.9% |
| Suppliers | 440/4 | €112,031 | €46,086 | -€65,945 | -58.9% |
| Taxes, remuneration and social security | 45 | €52,871 | €46,019 | -€6,851 | -13.0% |
| Taxes | 450/3 | €35,424 | €644 | -€34,781 | -98.2% |
| Remuneration and social security | 454/9 | €17,447 | €45,376 | +€27,929 | +160.1% |
| Other amounts payable | 47/48 | €289,447 | €520,365 | +€230,918 | +79.8% |
| Accrued charges and deferred income | 492/3 | €2,396 | €360 | -€2,036 | -85.0% |
| Non-recurring operating income | 76A | €12,577 | €41,182 | +€28,606 | +227.4% |
| Remuneration, social security and pensions | 62 | €254,366 | €270,351 | +€15,985 | +6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €734 | €734 | = | 0.0% |
| Other operating charges | 640/8 | €3,137 | €167,064 | +€163,927 | +5225.8% |
| Gross operating margin | 9900 | €176,356 | €241,400 | +€65,045 | +36.9% |
| Operating profit (loss) | 9901 | -€81,881 | -€196,748 | -€114,867 | -140.3% |
| Financial income | 75/76B | €0 | €7,284 | +€7,284 | +14568740.0% |
| Recurring financial income | 75 | €0 | €7,284 | +€7,284 | +14568740.0% |
| Financial charges | 65/66B | €63,888 | €21,417 | -€42,472 | -66.5% |
| Recurring financial charges | 65 | €63,888 | €21,417 | -€42,472 | -66.5% |
| Profit (loss) for the period before taxes | 9903 | -€145,769 | -€210,880 | -€65,111 | -44.7% |
| Profit (loss) for the period | 9904 | -€145,769 | -€210,880 | -€65,111 | -44.7% |
| Transfer from tax-exempt reserves | 789 | €31,000 | €0 | -€31,000 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€114,769 | -€210,880 | -€96,111 | -83.7% |
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 9 October 2026 via checked.be.