CHICKEN SERVICE: 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 SERVICE
Largest movements
- Tangible fixed assets -€17,617
down €17,617 (-23.0%), from €76,503 to €58,886
of which Furniture and vehicles: -€17,515
- Receivables within one year +€11,294
up €11,294 (+177%), from €6,391 to €17,685
of which Other amounts receivable: +€6,666
- Cash -€9,202
down €9,202 (-50.2%), from €18,330 to €9,128
mainly Other debts (-€22,215) and Investment in fixed assets (net) (-€11,682)
- Other debts -€22,215
down €22,215 (-78.9%), from €28,161 to €5,946
- Profit (loss) carried forward +€16,115
up €16,115 (+48.4%), from €33,315 to €49,430
- Debts after one year -€10,047
down €10,047 (-37.0%), from €27,152 to €17,105
- Trade debts -€2,251
down €2,251 (-19.9%), from €11,336 to €9,085
- Tax, wage and social debts +€2,126
up €2,126 (+78.9%), from €2,694 to €4,820
of which Remuneration and social security: +€3,700
- Gross operating margin +€31,210
up €31,210 (+140%), from €22,221 to €53,431
- Depreciation +€4,229
up €4,229 (+16.9%), from €25,070 to €29,299
- Taxes +€1,135
up €1,135, from -€15 to €1,120
- Financial charges +€832
up €832 (+18.9%), from €4,412 to €5,244
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €130,978 | €115,033 | -€15,945 | -12.2% |
| Fixed assets | 21/28 | €78,658 | €61,041 | -€17,617 | -22.4% |
| Tangible fixed assets | 22/27 | €76,503 | €58,886 | -€17,617 | -23.0% |
| Furniture and vehicles | 24 | €75,653 | €58,138 | -€17,515 | -23.2% |
| Other tangible fixed assets | 26 | €850 | €748 | -€102 | -12.0% |
| Financial fixed assets | 28 | €2,155 | €2,155 | = | 0.0% |
| Current assets | 29/58 | €52,320 | €53,992 | +€1,672 | +3.2% |
| Stocks and contracts in progress | 3 | €26,951 | €27,105 | +€154 | +0.6% |
| Stocks | 30/36 | €26,951 | €27,105 | +€154 | +0.6% |
| Amounts receivable within one year | 40/41 | €6,391 | €17,685 | +€11,294 | +177% |
| Trade receivables | 40 | - | €4,628 | +€4,628 | |
| Other amounts receivable | 41 | €6,391 | €13,057 | +€6,666 | +104% |
| Cash at bank and in hand | 54/58 | €18,330 | €9,128 | -€9,202 | -50.2% |
| Deferred charges and accrued income | 490/1 | €648 | €74 | -€574 | -88.6% |
| Total equity and liabilities | 10/49 | €130,978 | €115,033 | -€15,945 | -12.2% |
| Equity | 10/15 | €51,915 | €68,030 | +€16,115 | +31.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,315 | €49,430 | +€16,115 | +48.4% |
| Amounts payable | 17/49 | €79,063 | €47,003 | -€32,060 | -40.5% |
| Amounts payable after more than one year | 17 | €27,152 | €17,105 | -€10,047 | -37.0% |
| Financial debts | 170/4 | €27,152 | €17,105 | -€10,047 | -37.0% |
| Amounts payable within one year | 42/48 | €51,911 | €29,898 | -€22,013 | -42.4% |
| Current portion of amounts payable after more than one year | 42 | €9,720 | €10,047 | +€327 | +3.4% |
| Trade debts | 44 | €11,336 | €9,085 | -€2,251 | -19.9% |
| Suppliers | 440/4 | €11,336 | €9,085 | -€2,251 | -19.9% |
| Taxes, remuneration and social security | 45 | €2,694 | €4,820 | +€2,126 | +78.9% |
| Taxes | 450/3 | €2,694 | €1,120 | -€1,574 | -58.4% |
| Remuneration and social security | 454/9 | - | €3,700 | +€3,700 | |
| Other amounts payable | 47/48 | €28,161 | €5,946 | -€22,215 | -78.9% |
| Non-recurring operating income | 76A | €157 | €3,000 | +€2,843 | +1,811% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,070 | €29,299 | +€4,229 | +16.9% |
| Other operating charges | 640/8 | €2,112 | €1,843 | -€269 | -12.7% |
| Gross operating margin | 9900 | €22,221 | €53,431 | +€31,210 | +140% |
| Operating profit (loss) | 9901 | -€4,961 | €22,289 | +€27,250 | |
| Financial income | 75/76B | €42 | €190 | +€148 | +352% |
| Recurring financial income | 75 | €42 | €190 | +€148 | +352% |
| Financial charges | 65/66B | €4,412 | €5,244 | +€832 | +18.9% |
| Recurring financial charges | 65 | €4,412 | €5,244 | +€832 | +18.9% |
| Profit (loss) for the period before taxes | 9903 | -€9,331 | €17,235 | +€26,566 | |
| Income taxes | 67/77 | -€15 | €1,120 | +€1,135 | |
| Profit (loss) for the period | 9904 | -€9,316 | €16,115 | +€25,431 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,316 | €16,115 | +€25,431 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.