Chobreta: 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.
Chobreta
Largest movements
- Tangible fixed assets +€35,481
new in 2025: €35,481
- Receivables within one year +€19,161
up €19,161 (+41537.0%), from €46 to €19,207
of which Trade receivables: +€18,150
- Cash +€6,893
up €6,893 (+15.4%), from €44,885 to €51,777
mainly Net result for the year (+€25,024) and Debts after one year (+€20,031)
- Debts after one year +€20,031
new in 2025: €20,031
- Other debts +€11,208
up €11,208 (+388.2%), from €2,887 to €14,095
- Reserves +€10,419
up €10,419 (+37.0%), from €28,122 to €38,541
of which Distributable reserves: +€10,419
- Tax, wage and social debts +€9,443
new in 2025: €9,443
- Current portion of long-term debt +€5,765
new in 2025: €5,765
- Gross operating margin +€47,221
up €47,221, from -€1,283 to €45,939
- Taxes +€12,997
new in 2025: €12,997
- Depreciation +€6,586
up €6,586 (+3299.2%), from €200 to €6,786
- Financial charges +€851
up €851 (+1361.7%), from €63 to €914
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 | €44,931 | €106,779 | +€61,849 | +137.7% |
| Fixed assets | 21/28 | - | €35,481 | +€35,481 | |
| Tangible fixed assets | 22/27 | - | €35,481 | +€35,481 | |
| Furniture and vehicles | 24 | - | €35,481 | +€35,481 | |
| Current assets | 29/58 | €44,931 | €71,298 | +€26,368 | +58.7% |
| Amounts receivable within one year | 40/41 | €46 | €19,207 | +€19,161 | +41537.0% |
| Trade receivables | 40 | - | €18,150 | +€18,150 | |
| Other amounts receivable | 41 | €46 | €1,057 | +€1,011 | +2191.7% |
| Cash at bank and in hand | 54/58 | €44,885 | €51,777 | +€6,893 | +15.4% |
| Deferred charges and accrued income | 490/1 | - | €314 | +€314 | |
| Total equity and liabilities | 10/49 | €44,931 | €106,779 | +€61,849 | +137.7% |
| Equity | 10/15 | €42,043 | €57,133 | +€15,089 | +35.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Outside capital | 11 | €18,592 | €18,592 | = | 0.0% |
| Other | 1109/19 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €28,122 | €38,541 | +€10,419 | +37.0% |
| Non-distributable reserves | 130/1 | €7 | €7 | = | 0.0% |
| Other | 1319 | €7 | €7 | = | 0.0% |
| Distributable reserves | 133 | €28,115 | €38,534 | +€10,419 | +37.1% |
| Profit (loss) carried forward | 14 | -€4,671 | - | +€4,671 | |
| Amounts payable | 17/49 | €2,887 | €49,646 | +€46,759 | +1619.5% |
| Amounts payable after more than one year | 17 | - | €20,031 | +€20,031 | |
| Financial debts | 170/4 | - | €20,031 | +€20,031 | |
| Amounts payable within one year | 42/48 | €2,887 | €29,616 | +€26,729 | +925.7% |
| Current portion of amounts payable after more than one year | 42 | - | €5,765 | +€5,765 | |
| Trade debts | 44 | - | €313 | +€313 | |
| Suppliers | 440/4 | - | €313 | +€313 | |
| Taxes, remuneration and social security | 45 | - | €9,443 | +€9,443 | |
| Taxes | 450/3 | - | €9,443 | +€9,443 | |
| Other amounts payable | 47/48 | €2,887 | €14,095 | +€11,208 | +388.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €200 | €6,786 | +€6,586 | +3299.2% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€1,283 | €45,939 | +€47,221 | |
| Operating profit (loss) | 9901 | -€1,870 | €38,753 | +€40,623 | |
| Financial income | 75/76B | €601 | €181 | -€420 | -69.9% |
| Recurring financial income | 75 | €601 | €181 | -€420 | -69.9% |
| Financial charges | 65/66B | €63 | €914 | +€851 | +1361.7% |
| Recurring financial charges | 65 | €63 | €914 | +€851 | +1361.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,331 | €38,021 | +€39,352 | |
| Income taxes | 67/77 | - | €12,997 | +€12,997 | |
| Profit (loss) for the period | 9904 | -€1,331 | €25,024 | +€26,354 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,331 | €25,024 | +€26,354 |
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 1 October 2026 via checked.be.