Chicken Without a Head: 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 Without a Head
Largest movements
- Receivables within one year +€25,610
up €25,610 (+87.9%), from €29,121 to €54,731
of which Trade receivables: +€16,753
- Tangible fixed assets -€944
down €944 (-22.8%), from €4,150 to €3,205
- Profit (loss) carried forward +€36,000
up €36,000 (+58.0%), from -€62,038 to -€26,038
- Debts after one year -€7,003
down €7,003 (-100.0%), from €7,003 to €0
- Other debts -€4,999
down €4,999 (-100.0%), from €4,999 to €0
- Short-term financial debts -€4,995
down €4,995 (-19.4%), from €25,690 to €20,695
- Trade debts +€3,010
up €3,010 (+27.4%), from €10,981 to €13,991
- Gross operating margin +€38,058
up €38,058 (+366.4%), from €10,388 to €48,446
- Taxes -€6,048
down €6,048 (-90.5%), from €6,681 to €633
- Financial charges +€5,861
up €5,861 (+145.2%), from €4,036 to €9,897
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.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €33,614 | €58,280 | +€24,665 | +73.4% |
| Fixed assets | 21/28 | €4,493 | €3,548 | -€944 | -21.0% |
| Tangible fixed assets | 22/27 | €4,150 | €3,205 | -€944 | -22.8% |
| Furniture and vehicles | 24 | €4,150 | €3,205 | -€944 | -22.8% |
| Financial fixed assets | 28 | €343 | €343 | = | 0.0% |
| Current assets | 29/58 | €29,121 | €54,731 | +€25,610 | +87.9% |
| Amounts receivable within one year | 40/41 | €29,121 | €54,731 | +€25,610 | +87.9% |
| Trade receivables | 40 | €21,667 | €38,420 | +€16,753 | +77.3% |
| Other amounts receivable | 41 | €7,454 | €16,311 | +€8,857 | +118.8% |
| Total equity and liabilities | 10/49 | €33,614 | €58,280 | +€24,665 | +73.4% |
| Equity | 10/15 | -€50,838 | -€14,838 | +€36,000 | +70.8% |
| Contributions | 10/11 | €11,200 | €11,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€62,038 | -€26,038 | +€36,000 | +58.0% |
| Amounts payable | 17/49 | €84,452 | €73,118 | -€11,334 | -13.4% |
| Amounts payable after more than one year | 17 | €7,003 | €0 | -€7,003 | -100.0% |
| Financial debts | 170/4 | €7,003 | €0 | -€7,003 | -100.0% |
| Amounts payable within one year | 42/48 | €77,449 | €73,118 | -€4,332 | -5.6% |
| Current portion of amounts payable after more than one year | 42 | €26,615 | €28,284 | +€1,669 | +6.3% |
| Financial debts | 43 | €25,690 | €20,695 | -€4,995 | -19.4% |
| Credit institutions | 430/8 | €25,690 | €20,695 | -€4,995 | -19.4% |
| Trade debts | 44 | €10,981 | €13,991 | +€3,010 | +27.4% |
| Suppliers | 440/4 | €10,981 | €13,991 | +€3,010 | +27.4% |
| Taxes, remuneration and social security | 45 | €9,165 | €10,148 | +€983 | +10.7% |
| Taxes | 450/3 | €9,165 | €10,148 | +€983 | +10.7% |
| Other amounts payable | 47/48 | €4,999 | €0 | -€4,999 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €944 | €944 | = | 0.0% |
| Other operating charges | 640/8 | €1,267 | €1,496 | +€229 | +18.0% |
| Gross operating margin | 9900 | €10,388 | €48,446 | +€38,058 | +366.4% |
| Operating profit (loss) | 9901 | €8,176 | €46,005 | +€37,829 | +462.7% |
| Financial income | 75/76B | €370 | €525 | +€155 | +42.0% |
| Recurring financial income | 75 | €370 | €525 | +€155 | +42.0% |
| Financial charges | 65/66B | €4,036 | €9,897 | +€5,861 | +145.2% |
| Recurring financial charges | 65 | €4,036 | €9,897 | +€5,861 | +145.2% |
| Profit (loss) for the period before taxes | 9903 | €4,509 | €36,633 | +€32,124 | +712.4% |
| Income taxes | 67/77 | €6,681 | €633 | -€6,048 | -90.5% |
| Profit (loss) for the period | 9904 | -€2,172 | €36,000 | +€38,171 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,172 | €36,000 | +€38,171 |
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 11 October 2026 via checked.be.