CHOKKA: 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.
CHOKKA
Largest movements
- Receivables within one year +€5,582
up €5,582 (+70.1%), from €7,957 to €13,539
of which Other amounts receivable: +€12,611
- Cash -€1,102
down €1,102 (-20.0%), from €5,518 to €4,416
mainly Receivables within one year (-€5,582) and Trade debts (-€5,351)
- Stocks and contracts -€845
down €845 (-7.4%), from €11,388 to €10,543
- Tangible fixed assets -€600
down €600 (-31.0%), from €1,935 to €1,334
- Tax, wage and social debts +€8,298
up €8,298 (+119.2%), from €6,964 to €15,262
- Trade debts -€5,351
down €5,351 (-38.3%), from €13,985 to €8,633
- Gross operating margin -€1,176
down €1,176 (-35.3%), from €3,334 to €2,158
- Other operating charges -€718
down €718 (-39.4%), from €1,826 to €1,107
- Depreciation -€294
down €294 (-32.8%), from €894 to €600
- Financial charges -€97
down €97 (-27.3%), from €356 to €259
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 | €27,771 | €30,909 | +€3,138 | +11.3% |
| Fixed assets | 21/28 | €2,185 | €1,634 | -€550 | -25.2% |
| Tangible fixed assets | 22/27 | €1,935 | €1,334 | -€600 | -31.0% |
| Plant, machinery and equipment | 23 | €1,935 | €1,334 | -€600 | -31.0% |
| Financial fixed assets | 28 | €250 | €300 | +€50 | +20.0% |
| Current assets | 29/58 | €25,586 | €29,274 | +€3,688 | +14.4% |
| Stocks and contracts in progress | 3 | €11,388 | €10,543 | -€845 | -7.4% |
| Stocks | 30/36 | €11,388 | €10,543 | -€845 | -7.4% |
| Amounts receivable within one year | 40/41 | €7,957 | €13,539 | +€5,582 | +70.1% |
| Trade receivables | 40 | €7,253 | €223 | -€7,030 | -96.9% |
| Other amounts receivable | 41 | €704 | €13,315 | +€12,611 | +1791.2% |
| Cash at bank and in hand | 54/58 | €5,518 | €4,416 | -€1,102 | -20.0% |
| Deferred charges and accrued income | 490/1 | €724 | €777 | +€53 | +7.4% |
| Total equity and liabilities | 10/49 | €27,771 | €30,909 | +€3,138 | +11.3% |
| Equity | 10/15 | €6,822 | €7,014 | +€191 | +2.8% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €50 | €50 | = | 0.0% |
| Non-distributable reserves | 130/1 | €50 | €50 | = | 0.0% |
| Reserves not available under the articles | 1311 | €50 | €50 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,272 | €6,464 | +€191 | +3.0% |
| Amounts payable | 17/49 | €20,949 | €23,895 | +€2,947 | +14.1% |
| Amounts payable within one year | 42/48 | €20,949 | €23,895 | +€2,947 | +14.1% |
| Trade debts | 44 | €13,985 | €8,633 | -€5,351 | -38.3% |
| Suppliers | 440/4 | €13,985 | €8,633 | -€5,351 | -38.3% |
| Taxes, remuneration and social security | 45 | €6,964 | €15,262 | +€8,298 | +119.2% |
| Taxes | 450/3 | €6,964 | €15,262 | +€8,298 | +119.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €894 | €600 | -€294 | -32.8% |
| Other operating charges | 640/8 | €1,826 | €1,107 | -€718 | -39.4% |
| Gross operating margin | 9900 | €3,334 | €2,158 | -€1,176 | -35.3% |
| Operating profit (loss) | 9901 | €614 | €450 | -€164 | -26.7% |
| Financial charges | 65/66B | €356 | €259 | -€97 | -27.3% |
| Recurring financial charges | 65 | €356 | €259 | -€97 | -27.3% |
| Profit (loss) for the period before taxes | 9903 | €258 | €191 | -€67 | -25.9% |
| Profit (loss) for the period | 9904 | €258 | €191 | -€67 | -25.9% |
| Profit (loss) for the period to be appropriated | 9905 | €258 | €191 | -€67 | -25.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.