CHICKEN SPOTS: 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 SPOTS
Largest movements
- Cash -€1,899
down €1,899 (-69.3%), from €2,739 to €840
mainly Net result for the year (-€33,625) and Advances received (-€7,036)
- Receivables within one year -€1,561
down €1,561 (-24.1%), from €6,464 to €4,903
of which Trade receivables: -€2,079
- Other debts +€35,857
up €35,857 (+387%), from €9,276 to €45,133
- Profit (loss) carried forward -€33,625
down €33,625 (-48.9%), from -€68,794 to -€102,419
- Advances received -€7,036
no longer reported in 2025 (was €7,036)
- Trade debts +€1,539
up €1,539 (+75.9%), from €2,028 to €3,567
- Gross operating margin -€7,254
down €7,254 (-29.9%), from -€24,237 to -€31,491
- Financial charges -€356
down €356 (-86.5%), from €412 to €55
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 | €11,071 | €7,712 | -€3,360 | -30.3% |
| Fixed assets | 21/28 | €1,250 | €1,250 | = | 0.0% |
| Tangible fixed assets | 22/27 | €1,250 | €1,250 | = | 0.0% |
| Furniture and vehicles | 24 | €1,250 | €1,250 | = | 0.0% |
| Current assets | 29/58 | €9,821 | €6,462 | -€3,360 | -34.2% |
| Amounts receivable within one year | 40/41 | €6,464 | €4,903 | -€1,561 | -24.1% |
| Trade receivables | 40 | €2,079 | - | -€2,079 | |
| Other amounts receivable | 41 | €4,385 | €4,903 | +€518 | +11.8% |
| Cash at bank and in hand | 54/58 | €2,739 | €840 | -€1,899 | -69.3% |
| Deferred charges and accrued income | 490/1 | €618 | €719 | +€101 | +16.3% |
| Total equity and liabilities | 10/49 | €11,071 | €7,712 | -€3,360 | -30.3% |
| Equity | 10/15 | -€9,632 | -€43,257 | -€33,625 | -349% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €46,762 | €46,762 | = | 0.0% |
| Distributable reserves | 133 | €46,762 | €46,762 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€68,794 | -€102,419 | -€33,625 | -48.9% |
| Amounts payable | 17/49 | €20,703 | €50,968 | +€30,265 | +146% |
| Amounts payable within one year | 42/48 | €20,703 | €50,968 | +€30,265 | +146% |
| Trade debts | 44 | €2,028 | €3,567 | +€1,539 | +75.9% |
| Suppliers | 440/4 | €2,028 | €3,567 | +€1,539 | +75.9% |
| Advances received on contracts in progress | 46 | €7,036 | - | -€7,036 | |
| Taxes, remuneration and social security | 45 | €2,363 | €2,269 | -€94 | -4.0% |
| Taxes | 450/3 | €355 | €369 | +€14 | +3.8% |
| Remuneration and social security | 454/9 | €2,008 | €1,900 | -€108 | -5.4% |
| Other amounts payable | 47/48 | €9,276 | €45,133 | +€35,857 | +387% |
| Remuneration, social security and pensions | 62 | €387 | €400 | +€12 | +3.2% |
| Other operating charges | 640/8 | €1,609 | €1,310 | -€299 | -18.6% |
| Gross operating margin | 9900 | -€24,237 | -€31,491 | -€7,254 | -29.9% |
| Operating profit (loss) | 9901 | -€26,233 | -€33,201 | -€6,967 | -26.6% |
| Financial income | 75/76B | €0 | €0 | +€0 | +400% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +400% |
| Financial charges | 65/66B | €412 | €55 | -€356 | -86.5% |
| Recurring financial charges | 65 | €412 | €55 | -€356 | -86.5% |
| Profit (loss) for the period before taxes | 9903 | -€26,645 | -€33,256 | -€6,611 | -24.8% |
| Income taxes | 67/77 | €355 | €369 | +€14 | +3.8% |
| Profit (loss) for the period | 9904 | -€27,000 | -€33,625 | -€6,625 | -24.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€27,000 | -€33,625 | -€6,625 | -24.5% |
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 15 October 2026 via checked.be.