CHN COMPTA: 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.
CHN COMPTA
Largest movements
- Current investments -€22,176
no longer reported in 2025 (was €22,176)
- Tangible fixed assets +€14,948
up €14,948 (+2.0%), from €750,746 to €765,694
of which Plant, machinery and equipment: +€10,360
- Reserves +€38,000
up €38,000 (+8.7%), from €435,025 to €473,025
of which Distributable reserves: +€38,000
- Debts after one year -€34,537
down €34,537 (-11.7%), from €295,743 to €261,206
- Short-term financial debts +€11,481
up €11,481 (+49.9%), from €23,017 to €34,497
- Current portion of long-term debt -€10,654
down €10,654 (-21.7%), from €49,034 to €38,381
- Write-downs -€13,489
down €13,489 (-92.0%), from €14,655 to €1,166
- Gross operating margin -€7,342
down €7,342 (-6.5%), from €113,294 to €105,952
- Staff costs -€3,772
down €3,772 (-10.4%), from €36,418 to €32,646
- Taxes +€1,874
up €1,874 (+13.4%), from €14,017 to €15,891
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 | €883,154 | €874,890 | -€8,264 | -0.9% |
| Fixed assets | 21/28 | €750,924 | €765,872 | +€14,948 | +2.0% |
| Tangible fixed assets | 22/27 | €750,746 | €765,694 | +€14,948 | +2.0% |
| Land and buildings | 22 | €601,648 | €601,648 | = | 0.0% |
| Plant, machinery and equipment | 23 | €32,584 | €42,944 | +€10,360 | +31.8% |
| Furniture and vehicles | 24 | - | €4,589 | +€4,589 | |
| Other tangible fixed assets | 26 | €116,514 | €116,514 | = | 0.0% |
| Financial fixed assets | 28 | €178 | €178 | = | 0.0% |
| Current assets | 29/58 | €132,230 | €109,018 | -€23,212 | -17.6% |
| Amounts receivable within one year | 40/41 | €109,300 | €109,018 | -€283 | -0.3% |
| Trade receivables | 40 | €52,130 | €52,062 | -€68 | -0.1% |
| Other amounts receivable | 41 | €57,170 | €56,956 | -€214 | -0.4% |
| Current investments | 50/53 | €22,176 | - | -€22,176 | |
| Cash at bank and in hand | 54/58 | €553 | - | -€553 | |
| Deferred charges and accrued income | 490/1 | €200 | - | -€200 | |
| Total equity and liabilities | 10/49 | €883,154 | €874,890 | -€8,264 | -0.9% |
| Equity | 10/15 | €481,332 | €520,185 | +€38,853 | +8.1% |
| Contributions | 10/11 | €37,600 | €37,600 | = | 0.0% |
| Reserves | 13 | €435,025 | €473,025 | +€38,000 | +8.7% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,000 | €5,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €19,025 | €19,025 | = | 0.0% |
| Distributable reserves | 133 | €411,000 | €449,000 | +€38,000 | +9.2% |
| Profit (loss) carried forward | 14 | €8,707 | €9,560 | +€853 | +9.8% |
| Amounts payable | 17/49 | €401,822 | €354,705 | -€47,117 | -11.7% |
| Amounts payable after more than one year | 17 | €295,743 | €261,206 | -€34,537 | -11.7% |
| Financial debts | 170/4 | €295,743 | €261,206 | -€34,537 | -11.7% |
| Amounts payable within one year | 42/48 | €106,079 | €93,499 | -€12,580 | -11.9% |
| Current portion of amounts payable after more than one year | 42 | €49,034 | €38,381 | -€10,654 | -21.7% |
| Financial debts | 43 | €23,017 | €34,497 | +€11,481 | +49.9% |
| Credit institutions | 430/8 | €23,017 | €34,497 | +€11,481 | +49.9% |
| Trade debts | 44 | €8,406 | €3,444 | -€4,962 | -59.0% |
| Suppliers | 440/4 | €8,406 | €3,444 | -€4,962 | -59.0% |
| Advances received on contracts in progress | 46 | €4,888 | - | -€4,888 | |
| Taxes, remuneration and social security | 45 | €20,733 | €17,177 | -€3,556 | -17.2% |
| Taxes | 450/3 | €16,198 | €12,528 | -€3,670 | -22.7% |
| Remuneration and social security | 454/9 | €4,535 | €4,648 | +€114 | +2.5% |
| Remuneration, social security and pensions | 62 | €36,418 | €32,646 | -€3,772 | -10.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,090 | €1,848 | +€758 | +69.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €14,655 | €1,166 | -€13,489 | -92.0% |
| Other operating charges | 640/8 | €4,333 | €3,274 | -€1,059 | -24.4% |
| Gross operating margin | 9900 | €113,294 | €105,952 | -€7,342 | -6.5% |
| Operating profit (loss) | 9901 | €56,797 | €67,017 | +€10,220 | +18.0% |
| Financial income | 75/76B | €138 | €475 | +€337 | +244.6% |
| Recurring financial income | 75 | €138 | €475 | +€337 | +244.6% |
| Financial charges | 65/66B | €13,673 | €12,748 | -€924 | -6.8% |
| Recurring financial charges | 65 | €13,673 | €12,748 | -€924 | -6.8% |
| Profit (loss) for the period before taxes | 9903 | €43,262 | €54,744 | +€11,481 | +26.5% |
| Income taxes | 67/77 | €14,017 | €15,891 | +€1,874 | +13.4% |
| Profit (loss) for the period | 9904 | €29,246 | €38,853 | +€9,607 | +32.9% |
| Profit (loss) for the period to be appropriated | 9905 | €29,246 | €38,853 | +€9,607 | +32.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.