CHICKEN MANAGEMENT: 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 MANAGEMENT
Largest movements
- Cash +€34,066
up €34,066 (+73.0%), from €46,649 to €80,716
mainly Trade debts (+€42,943) and Net result for the year (+€5,548)
- Tangible fixed assets -€4,598
down €4,598 (-28.6%), from €16,079 to €11,481
of which Furniture and vehicles: -€3,536
- Deferred charges and accrued income -€3,671
no longer reported in 2025 (was €3,671)
- Trade debts +€42,943
up €42,943 (+132%), from €32,547 to €75,490
- Other debts -€15,254
down €15,254 (-84.0%), from €18,152 to €2,898
- Profit (loss) carried forward -€5,201
down €5,201 (-10.2%), from €50,969 to €45,768
- Tax, wage and social debts +€4,758
up €4,758 (+28.8%), from €16,512 to €21,270
of which Remuneration and social security: +€2,471
- Gross operating margin -€20,089
down €20,089 (-20.8%), from €96,663 to €76,573
- Staff costs -€18,246
down €18,246 (-23.8%), from €76,534 to €58,288
- Taxes -€1,701
down €1,701 (-50.0%), from €3,401 to €1,700
- Other operating charges -€1,406
down €1,406 (-56.7%), from €2,478 to €1,072
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 | €196,241 | €223,487 | +€27,246 | +13.9% |
| Fixed assets | 21/28 | €22,235 | €18,083 | -€4,152 | -18.7% |
| Tangible fixed assets | 22/27 | €16,079 | €11,481 | -€4,598 | -28.6% |
| Furniture and vehicles | 24 | €9,707 | €6,171 | -€3,536 | -36.4% |
| Other tangible fixed assets | 26 | €6,372 | €5,310 | -€1,062 | -16.7% |
| Financial fixed assets | 28 | €6,156 | €6,602 | +€446 | +7.2% |
| Current assets | 29/58 | €174,006 | €205,404 | +€31,398 | +18.0% |
| Stocks and contracts in progress | 3 | €19,869 | €19,869 | = | 0.0% |
| Stocks | 30/36 | €19,869 | €19,869 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €103,816 | €104,819 | +€1,003 | +1.0% |
| Trade receivables | 40 | €99,095 | €104,562 | +€5,467 | +5.5% |
| Other amounts receivable | 41 | €4,721 | €257 | -€4,464 | -94.6% |
| Cash at bank and in hand | 54/58 | €46,649 | €80,716 | +€34,066 | +73.0% |
| Deferred charges and accrued income | 490/1 | €3,671 | - | -€3,671 | |
| Total equity and liabilities | 10/49 | €196,241 | €223,487 | +€27,246 | +13.9% |
| Equity | 10/15 | €129,029 | €123,828 | -€5,201 | -4.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €71,860 | €71,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €70,000 | €70,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,969 | €45,768 | -€5,201 | -10.2% |
| Amounts payable | 17/49 | €67,211 | €99,659 | +€32,447 | +48.3% |
| Amounts payable within one year | 42/48 | €67,211 | €99,659 | +€32,447 | +48.3% |
| Trade debts | 44 | €32,547 | €75,490 | +€42,943 | +132% |
| Suppliers | 440/4 | €32,547 | €75,490 | +€42,943 | +132% |
| Taxes, remuneration and social security | 45 | €16,512 | €21,270 | +€4,758 | +28.8% |
| Taxes | 450/3 | €2,663 | €4,950 | +€2,287 | +85.9% |
| Remuneration and social security | 454/9 | €13,849 | €16,320 | +€2,471 | +17.8% |
| Other amounts payable | 47/48 | €18,152 | €2,898 | -€15,254 | -84.0% |
| Remuneration, social security and pensions | 62 | €76,534 | €58,288 | -€18,246 | -23.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,262 | €4,683 | +€421 | +9.9% |
| Other operating charges | 640/8 | €2,478 | €1,072 | -€1,406 | -56.7% |
| Gross operating margin | 9900 | €96,663 | €76,573 | -€20,089 | -20.8% |
| Operating profit (loss) | 9901 | €13,389 | €12,530 | -€858 | -6.4% |
| Financial income | 75/76B | €1 | €9 | +€8 | +782% |
| Recurring financial income | 75 | €1 | €9 | +€8 | +782% |
| Financial charges | 65/66B | €5,083 | €5,292 | +€208 | +4.1% |
| Recurring financial charges | 65 | €5,083 | €5,292 | +€208 | +4.1% |
| Profit (loss) for the period before taxes | 9903 | €8,306 | €7,248 | -€1,059 | -12.7% |
| Income taxes | 67/77 | €3,401 | €1,700 | -€1,701 | -50.0% |
| Profit (loss) for the period | 9904 | €4,905 | €5,548 | +€643 | +13.1% |
| Profit (loss) for the period to be appropriated | 9905 | €4,905 | €5,548 | +€643 | +13.1% |
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 18 October 2026 via checked.be.