Chohan Management: 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.
Chohan Management
Largest movements
- Receivables within one year +€14,024
up €14,024 (+2335.5%), from €600 to €14,624
of which Trade receivables: +€12,361
- Cash +€9,366
up €9,366 (+32.9%), from €28,446 to €37,812
mainly Net result for the year (+€27,675) and Deferred charges and accrued income (+€23)
- Reserves +€27,675
up €27,675 (+235.5%), from €11,752 to €39,427
- Trade debts -€2,774
down €2,774 (-86.5%), from €3,206 to €431
- Tax, wage and social debts -€1,533
down €1,533 (-11.9%), from €12,907 to €11,373
- Gross operating margin +€25,409
up €25,409 (+148.2%), from €17,140 to €42,549
- Taxes +€6,633
up €6,633 (+141.0%), from €4,704 to €11,337
- Financial charges +€2,705
up €2,705 (+379.8%), from €712 to €3,418
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 | €29,865 | €53,231 | +€23,367 | +78.2% |
| Current assets | 29/58 | €29,865 | €53,231 | +€23,367 | +78.2% |
| Amounts receivable within one year | 40/41 | €600 | €14,624 | +€14,024 | +2335.5% |
| Trade receivables | 40 | - | €12,361 | +€12,361 | |
| Other amounts receivable | 41 | €600 | €2,264 | +€1,663 | +277.0% |
| Cash at bank and in hand | 54/58 | €28,446 | €37,812 | +€9,366 | +32.9% |
| Deferred charges and accrued income | 490/1 | €818 | €795 | -€23 | -2.9% |
| Total equity and liabilities | 10/49 | €29,865 | €53,231 | +€23,367 | +78.2% |
| Equity | 10/15 | €13,752 | €41,427 | +€27,675 | +201.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €11,752 | €39,427 | +€27,675 | +235.5% |
| Distributable reserves | 133 | €11,752 | €39,427 | +€27,675 | +235.5% |
| Amounts payable | 17/49 | €16,112 | €11,805 | -€4,308 | -26.7% |
| Amounts payable within one year | 42/48 | €16,112 | €11,805 | -€4,308 | -26.7% |
| Trade debts | 44 | €3,206 | €431 | -€2,774 | -86.5% |
| Suppliers | 440/4 | €3,206 | €431 | -€2,774 | -86.5% |
| Taxes, remuneration and social security | 45 | €12,907 | €11,373 | -€1,533 | -11.9% |
| Taxes | 450/3 | €12,907 | €11,373 | -€1,533 | -11.9% |
| Other operating charges | 640/8 | - | €120 | +€120 | |
| Gross operating margin | 9900 | €17,140 | €42,549 | +€25,409 | +148.2% |
| Operating profit (loss) | 9901 | €17,140 | €42,429 | +€25,289 | +147.5% |
| Financial income | 75/76B | €28 | €0 | -€28 | -99.6% |
| Recurring financial income | 75 | €28 | €0 | -€28 | -99.6% |
| Financial charges | 65/66B | €712 | €3,418 | +€2,705 | +379.8% |
| Recurring financial charges | 65 | €712 | €3,418 | +€2,705 | +379.8% |
| Profit (loss) for the period before taxes | 9903 | €16,456 | €39,011 | +€22,555 | +137.1% |
| Income taxes | 67/77 | €4,704 | €11,337 | +€6,633 | +141.0% |
| Profit (loss) for the period | 9904 | €11,752 | €27,675 | +€15,923 | +135.5% |
| Profit (loss) for the period to be appropriated | 9905 | €11,752 | €27,675 | +€15,923 | +135.5% |
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 5 October 2026 via checked.be.