Chola: what changed
Two financial 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.
Chola
Largest movements
- Receivables within one year +€41,469
up €41,469 (+553%), from €7,503 to €48,972
of which Trade receivables: +€35,000
- Tangible fixed assets -€3,366
down €3,366 (-28.4%), from €11,844 to €8,478
of which Furniture and vehicles: -€1,801
- Profit (loss) carried forward +€43,374
up €43,374 (+39.5%), from -€109,869 to -€66,495
- Other debts -€11,223
down €11,223 (-12.9%), from €86,902 to €75,679
- Tax, wage and social debts +€7,563
new in 2024: €7,563
- Short-term financial debts -€1,122
down €1,122 (-10.9%), from €10,336 to €9,214
- Gross operating margin +€88,344
up €88,344, from -€39,986 to €48,358
- Depreciation -€5,069
down €5,069 (-60.1%), from €8,435 to €3,366
- Other operating charges -€846
down €846 (-76.8%), from €1,101 to €255
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.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €19,537 | €57,640 | +€38,103 | +195% |
| Fixed assets | 21/28 | €12,034 | €8,668 | -€3,366 | -28.0% |
| Tangible fixed assets | 22/27 | €11,844 | €8,478 | -€3,366 | -28.4% |
| Plant, machinery and equipment | 23 | €3,333 | €1,768 | -€1,565 | -47.0% |
| Furniture and vehicles | 24 | €8,511 | €6,710 | -€1,801 | -21.2% |
| Financial fixed assets | 28 | €190 | €190 | = | 0.0% |
| Current assets | 29/58 | €7,503 | €48,972 | +€41,469 | +553% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €7,503 | €48,972 | +€41,469 | +553% |
| Trade receivables | 40 | - | €35,000 | +€35,000 | |
| Other amounts receivable | 41 | €7,503 | €13,972 | +€6,469 | +86.2% |
| Total equity and liabilities | 10/49 | €19,537 | €57,640 | +€38,103 | +195% |
| Equity | 10/15 | -€91,269 | -€47,895 | +€43,374 | +47.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€109,869 | -€66,495 | +€43,374 | +39.5% |
| Amounts payable | 17/49 | €110,806 | €105,535 | -€5,271 | -4.8% |
| Amounts payable within one year | 42/48 | €110,806 | €105,535 | -€5,271 | -4.8% |
| Financial debts | 43 | €10,336 | €9,214 | -€1,122 | -10.9% |
| Credit institutions | 430/8 | €10,336 | €9,214 | -€1,122 | -10.9% |
| Trade debts | 44 | €13,568 | €13,079 | -€489 | -3.6% |
| Suppliers | 440/4 | €13,568 | €13,079 | -€489 | -3.6% |
| Taxes, remuneration and social security | 45 | - | €7,563 | +€7,563 | |
| Taxes | 450/3 | - | €7,563 | +€7,563 | |
| Other amounts payable | 47/48 | €86,902 | €75,679 | -€11,223 | -12.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,435 | €3,366 | -€5,069 | -60.1% |
| Other operating charges | 640/8 | €1,101 | €255 | -€846 | -76.8% |
| Gross operating margin | 9900 | -€39,986 | €48,358 | +€88,344 | |
| Operating profit (loss) | 9901 | -€49,522 | €44,737 | +€94,259 | |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €1,397 | €1,366 | -€31 | -2.2% |
| Recurring financial charges | 65 | €1,397 | €1,366 | -€31 | -2.2% |
| Profit (loss) for the period before taxes | 9903 | -€50,919 | €43,374 | +€94,293 | |
| Profit (loss) for the period | 9904 | -€50,919 | €43,374 | +€94,293 | |
| Profit (loss) for the period to be appropriated | 9905 | -€50,919 | €43,374 | +€94,293 |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.