CHOCAME: 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.
CHOCAME
Largest movements
- Cash -€817
no longer reported in 2024 (was €817)
- Receivables within one year +€9
up €9 (+35.1%), from €26 to €35
- Profit (loss) carried forward +€14,374
up €14,374 (+13.2%), from -€108,721 to -€94,347
- Current portion of long-term debt -€14,000
no longer reported in 2024 (was €14,000)
- Accrued charges and deferred income -€2,815
down €2,815 (-89.0%), from €3,163 to €348
- Other debts +€1,625
up €1,625 (+19.3%), from €8,410 to €10,035
- Short-term financial debts +€25
new in 2024: €25
- Gross operating margin -€6,878
no longer reported in 2024 (was €6,878)
- Depreciation -€565
no longer reported in 2024 (was €565)
- Other operating charges -€348
no longer reported in 2024 (was €348)
- Financial charges -€174
no longer reported in 2024 (was €174)
From the 2022 result to the 2024 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Cash bridge derived
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €843 | €35 | -€808 | -95.9% |
| Current assets | 29/58 | €843 | €35 | -€808 | -95.9% |
| Amounts receivable within one year | 40/41 | €26 | €35 | +€9 | +35.1% |
| Other amounts receivable | 41 | €26 | €35 | +€9 | +35.1% |
| Cash at bank and in hand | 54/58 | €817 | - | -€817 | |
| Total equity and liabilities | 10/49 | €843 | €35 | -€808 | -95.9% |
| Equity | 10/15 | -€25,898 | -€11,524 | +€14,374 | +55.5% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Capital | 10 | €75,000 | €75,000 | = | 0.0% |
| Issued capital | 100 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €7,823 | €7,823 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,500 | €7,500 | = | 0.0% |
| Legal reserve | 130 | €7,500 | €7,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €323 | €323 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€108,721 | -€94,347 | +€14,374 | +13.2% |
| Amounts payable | 17/49 | €26,740 | €11,558 | -€15,182 | -56.8% |
| Amounts payable within one year | 42/48 | €23,578 | €11,211 | -€12,367 | -52.5% |
| Current portion of amounts payable after more than one year | 42 | €14,000 | - | -€14,000 | |
| Financial debts | 43 | - | €25 | +€25 | |
| Credit institutions | 430/8 | - | €25 | +€25 | |
| Trade debts | 44 | €1,167 | €1,150 | -€17 | -1.5% |
| Suppliers | 440/4 | €1,167 | €1,150 | -€17 | -1.5% |
| Other amounts payable | 47/48 | €8,410 | €10,035 | +€1,625 | +19.3% |
| Accrued charges and deferred income | 492/3 | €3,163 | €348 | -€2,815 | -89.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €565 | - | -€565 | |
| Other operating charges | 640/8 | €348 | - | -€348 | |
| Gross operating margin | 9900 | €6,878 | - | -€6,878 | |
| Operating profit (loss) | 9901 | €5,966 | - | -€5,966 | |
| Financial charges | 65/66B | €174 | - | -€174 | |
| Recurring financial charges | 65 | €174 | - | -€174 | |
| Profit (loss) for the period before taxes | 9903 | €5,792 | - | -€5,792 | |
| Profit (loss) for the period | 9904 | €5,792 | - | -€5,792 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,792 | - | -€5,792 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.