CHLOE - RAPH SANTE: 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.
CHLOE - RAPH SANTE
Largest movements
- Cash +€48,239
new in 2025: €48,239
mainly Net result for the year (+€31,476) and Receivables after one year (+€19,000)
- Receivables after one year -€19,000
down €19,000 (-22.4%), from €85,000 to €66,000
- Tangible fixed assets +€17,044
up €17,044 (+1408.4%), from €1,210 to €18,255
- Deferred charges and accrued income +€5,416
up €5,416 (+230.3%), from €2,352 to €7,768
- Receivables within one year +€1,656
new in 2025: €1,656
of which Other amounts receivable: +€1,250
- Profit (loss) carried forward +€31,476
up €31,476 (+47.6%), from €66,165 to €97,641
- Debts after one year +€18,631
new in 2025: €18,631
- Current portion of long-term debt +€4,854
new in 2025: €4,854
- Gross operating margin -€34,167
down €34,167 (-41.0%), from €83,397 to €49,230
- Depreciation +€8,451
up €8,451 (+13461.0%), from €63 to €8,514
- Taxes -€6,616
down €6,616 (-39.1%), from €16,927 to €10,310
- Financial income +€3,679
new in 2025: €3,679
- Other operating charges +€1,775
up €1,775 (+1004.8%), from €177 to €1,951
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 | €88,562 | €142,517 | +€53,955 | +60.9% |
| Fixed assets | 21/28 | €1,210 | €18,855 | +€17,644 | +1457.9% |
| Tangible fixed assets | 22/27 | €1,210 | €18,255 | +€17,044 | +1408.4% |
| Furniture and vehicles | 24 | €1,210 | €18,255 | +€17,044 | +1408.4% |
| Financial fixed assets | 28 | - | €600 | +€600 | |
| Current assets | 29/58 | €87,352 | €123,663 | +€36,311 | +41.6% |
| Amounts receivable after more than one year | 29 | €85,000 | €66,000 | -€19,000 | -22.4% |
| Other amounts receivable | 291 | €85,000 | €66,000 | -€19,000 | -22.4% |
| Amounts receivable within one year | 40/41 | - | €1,656 | +€1,656 | |
| Trade receivables | 40 | - | €406 | +€406 | |
| Other amounts receivable | 41 | - | €1,250 | +€1,250 | |
| Cash at bank and in hand | 54/58 | - | €48,239 | +€48,239 | |
| Deferred charges and accrued income | 490/1 | €2,352 | €7,768 | +€5,416 | +230.3% |
| Total equity and liabilities | 10/49 | €88,562 | €142,517 | +€53,955 | +60.9% |
| Equity | 10/15 | €68,165 | €99,641 | +€31,476 | +46.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,165 | €97,641 | +€31,476 | +47.6% |
| Amounts payable | 17/49 | €20,397 | €42,876 | +€22,480 | +110.2% |
| Amounts payable after more than one year | 17 | - | €18,631 | +€18,631 | |
| Financial debts | 170/4 | - | €18,631 | +€18,631 | |
| Amounts payable within one year | 42/48 | €20,397 | €24,245 | +€3,849 | +18.9% |
| Current portion of amounts payable after more than one year | 42 | - | €4,854 | +€4,854 | |
| Trade debts | 44 | €2,862 | €1,465 | -€1,397 | -48.8% |
| Suppliers | 440/4 | €2,862 | €1,465 | -€1,397 | -48.8% |
| Taxes, remuneration and social security | 45 | €16,927 | €17,927 | +€1,000 | +5.9% |
| Taxes | 450/3 | €16,927 | €16,927 | = | 0.0% |
| Remuneration and social security | 454/9 | - | €1,000 | +€1,000 | |
| Other amounts payable | 47/48 | €608 | €0 | -€608 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63 | €8,514 | +€8,451 | +13461.0% |
| Other operating charges | 640/8 | €177 | €1,951 | +€1,775 | +1004.8% |
| Gross operating margin | 9900 | €83,397 | €49,230 | -€34,167 | -41.0% |
| Operating profit (loss) | 9901 | €83,158 | €38,765 | -€44,393 | -53.4% |
| Financial income | 75/76B | - | €3,679 | +€3,679 | |
| Recurring financial income | 75 | - | €3,679 | +€3,679 | |
| Financial charges | 65/66B | €66 | €658 | +€592 | +897.6% |
| Recurring financial charges | 65 | €66 | €658 | +€592 | +897.6% |
| Profit (loss) for the period before taxes | 9903 | €83,092 | €41,786 | -€41,306 | -49.7% |
| Income taxes | 67/77 | €16,927 | €10,310 | -€6,616 | -39.1% |
| Profit (loss) for the period | 9904 | €66,165 | €31,476 | -€34,690 | -52.4% |
| Profit (loss) for the period to be appropriated | 9905 | €66,165 | €31,476 | -€34,690 | -52.4% |
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 12 October 2026 via checked.be.