CHISSALE: what changed
Two fiscal 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.
CHISSALE
Largest movements
- Receivables within one year +€68,413
up €68,413 (+67.5%), from €101,325 to €169,738
of which Other amounts receivable: +€68,413
- Other debts +€160,200
up €160,200 (+24.1%), from €664,800 to €825,000
- Reserves -€75,824
down €75,824 (-2.6%), from €3.0m to €2.9m
of which Distributable reserves: -€75,824
- Financial income -€273,833
down €273,833 (-60.4%), from €453,040 to €179,207
- Taxes -€25,989
down €25,989 (-63.5%), from €40,907 to €14,918
- Financial charges +€11,078
up €11,078 (+1012.6%), from €1,094 to €12,173
- Gross operating margin -€954
down €954 (-123.3%), from -€773 to -€1,727
- Other operating charges +€18
up €18 (+1.5%), from €1,196 to €1,215
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 | €5,988,722 | €6,060,729 | +€72,007 | +1.2% |
| Fixed assets | 21/28 | €5,887,163 | €5,887,163 | = | 0.0% |
| Financial fixed assets | 28 | €5,887,163 | €5,887,163 | = | 0.0% |
| Current assets | 29/58 | €101,559 | €173,566 | +€72,007 | +70.9% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €101,325 | €169,738 | +€68,413 | +67.5% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €101,325 | €169,738 | +€68,413 | +67.5% |
| Cash at bank and in hand | 54/58 | €234 | €3,828 | +€3,594 | +1536.1% |
| Total equity and liabilities | 10/49 | €5,988,722 | €6,060,729 | +€72,007 | +1.2% |
| Equity | 10/15 | €5,291,619 | €5,215,794 | -€75,824 | -1.4% |
| Contributions | 10/11 | €2,337,430 | €2,337,430 | = | 0.0% |
| Reserves | 13 | €2,954,189 | €2,878,364 | -€75,824 | -2.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €2,954,189 | €2,878,364 | -€75,824 | -2.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €697,103 | €844,935 | +€147,832 | +21.2% |
| Amounts payable within one year | 42/48 | €695,903 | €842,446 | +€146,543 | +21.1% |
| Trade debts | 44 | €181 | €1,500 | +€1,319 | +727.4% |
| Suppliers | 440/4 | €181 | €1,500 | +€1,319 | +727.4% |
| Taxes, remuneration and social security | 45 | €30,922 | €15,946 | -€14,976 | -48.4% |
| Taxes | 450/3 | €30,922 | €15,946 | -€14,976 | -48.4% |
| Other amounts payable | 47/48 | €664,800 | €825,000 | +€160,200 | +24.1% |
| Accrued charges and deferred income | 492/3 | €1,200 | €2,489 | +€1,289 | +107.4% |
| Other operating charges | 640/8 | €1,196 | €1,215 | +€18 | +1.5% |
| Gross operating margin | 9900 | -€773 | -€1,727 | -€954 | -123.3% |
| Operating profit (loss) | 9901 | -€1,970 | -€2,942 | -€972 | -49.4% |
| Financial income | 75/76B | €453,040 | €179,207 | -€273,833 | -60.4% |
| Recurring financial income | 75 | €453,040 | €179,207 | -€273,833 | -60.4% |
| Financial charges | 65/66B | €1,094 | €12,173 | +€11,078 | +1012.6% |
| Recurring financial charges | 65 | €1,094 | €12,173 | +€11,078 | +1012.6% |
| Profit (loss) for the period before taxes | 9903 | €449,977 | €164,093 | -€285,884 | -63.5% |
| Income taxes | 67/77 | €40,907 | €14,918 | -€25,989 | -63.5% |
| Profit (loss) for the period | 9904 | €409,070 | €149,176 | -€259,894 | -63.5% |
| Profit (loss) for the period to be appropriated | 9905 | €409,070 | €149,176 | -€259,894 | -63.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.