CHNOP: 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.
CHNOP
Largest movements
- Receivables within one year +€19,885
up €19,885 (+383.1%), from €5,190 to €25,075
of which Trade receivables: +€17,500
- Cash +€8,137
up €8,137 (+64.6%), from €12,591 to €20,728
mainly Net result for the year (+€16,640) and Other debts (+€10,841)
- Tangible fixed assets -€660
down €660 (-30.0%), from €2,197 to €1,537
of which Furniture and vehicles: -€1,779
- Other debts +€10,841
up €10,841 (+356.8%), from €3,038 to €13,879
- Reserves +€10,000
up €10,000 (+46.5%), from €21,498 to €31,498
- Profit (loss) carried forward +€5,807
up €5,807 (+49.4%), from -€11,766 to -€5,959
- Trade debts +€676
up €676 (+5200.0%), from €13 to €689
- Gross operating margin +€29,671
up €29,671, from -€8,300 to €21,371
- Depreciation -€4,469
down €4,469 (-82.3%), from €5,428 to €959
- Financial charges +€1,670
up €1,670 (+652.3%), from €256 to €1,926
- Taxes +€891
up €891 (+675.0%), from €132 to €1,023
- Other operating charges -€456
down €456 (-32.1%), from €1,422 to €966
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
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €20,058 | €47,694 | +€27,636 | +137.8% |
| Fixed assets | 21/28 | €2,277 | €1,617 | -€660 | -29.0% |
| Tangible fixed assets | 22/27 | €2,197 | €1,537 | -€660 | -30.0% |
| Plant, machinery and equipment | 23 | €418 | €1,537 | +€1,119 | +267.7% |
| Furniture and vehicles | 24 | €1,779 | - | -€1,779 | |
| Financial fixed assets | 28 | €80 | €80 | = | 0.0% |
| Current assets | 29/58 | €17,781 | €46,077 | +€28,296 | +159.1% |
| Amounts receivable within one year | 40/41 | €5,190 | €25,075 | +€19,885 | +383.1% |
| Trade receivables | 40 | €4,427 | €21,927 | +€17,500 | +395.3% |
| Other amounts receivable | 41 | €763 | €3,148 | +€2,385 | +312.6% |
| Cash at bank and in hand | 54/58 | €12,591 | €20,728 | +€8,137 | +64.6% |
| Deferred charges and accrued income | 490/1 | - | €274 | +€274 | |
| Total equity and liabilities | 10/49 | €20,058 | €47,694 | +€27,636 | +137.8% |
| Equity | 10/15 | €15,929 | €31,736 | +€15,807 | +99.2% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €21,498 | €31,498 | +€10,000 | +46.5% |
| Distributable reserves | 133 | €21,498 | €31,498 | +€10,000 | +46.5% |
| Profit (loss) carried forward | 14 | -€11,766 | -€5,959 | +€5,807 | +49.4% |
| Amounts payable | 17/49 | €4,129 | €15,958 | +€11,829 | +286.5% |
| Amounts payable within one year | 42/48 | €3,988 | €15,958 | +€11,970 | +300.2% |
| Trade debts | 44 | €13 | €689 | +€676 | +5200.0% |
| Suppliers | 440/4 | €13 | €689 | +€676 | +5200.0% |
| Taxes, remuneration and social security | 45 | €937 | €1,390 | +€453 | +48.3% |
| Taxes | 450/3 | €937 | €1,390 | +€453 | +48.3% |
| Other amounts payable | 47/48 | €3,038 | €13,879 | +€10,841 | +356.8% |
| Accrued charges and deferred income | 492/3 | €141 | - | -€141 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,428 | €959 | -€4,469 | -82.3% |
| Other operating charges | 640/8 | €1,422 | €966 | -€456 | -32.1% |
| Gross operating margin | 9900 | -€8,300 | €21,371 | +€29,671 | |
| Operating profit (loss) | 9901 | -€15,150 | €19,446 | +€34,596 | |
| Financial income | 75/76B | - | €143 | +€143 | |
| Recurring financial income | 75 | - | €143 | +€143 | |
| Financial charges | 65/66B | €256 | €1,926 | +€1,670 | +652.3% |
| Recurring financial charges | 65 | €256 | €1,926 | +€1,670 | +652.3% |
| Profit (loss) for the period before taxes | 9903 | -€15,406 | €17,663 | +€33,069 | |
| Income taxes | 67/77 | €132 | €1,023 | +€891 | +675.0% |
| Profit (loss) for the period | 9904 | -€15,538 | €16,640 | +€32,178 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,538 | €16,640 | +€32,178 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.