CHONG SAN: 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.
CHONG SAN
Largest movements
- Cash +€95,421
up €95,421 (+68.4%), from €139,496 to €234,917
- Tangible fixed assets -€84,698
no longer reported in 2025 (was €84,698)
of which Land and buildings: -€73,371
- Receivables within one year +€38,261
up €38,261 (+698%), from €5,480 to €43,740
of which Other amounts receivable: +€40,545
- Stocks and contracts -€13,444
no longer reported in 2025 (was €13,444)
- Other debts +€81,409
up €81,409 (+187%), from €43,561 to €124,970
- Tax, wage and social debts -€28,628
no longer reported in 2025 (was €28,628)
of which Taxes: -€16,123
- Current portion of long-term debt -€14,270
down €14,270 (-76.4%), from €18,685 to €4,414
- Reserves +€12,883
up €12,883 (+14.9%), from €86,625 to €99,508
of which Distributable reserves: +€12,883
- Debts after one year -€9,000
down €9,000 (-26.5%), from €33,976 to €24,976
- Gross operating margin +€60,504
up €60,504 (+55.2%), from €109,552 to €170,056
- Staff costs -€46,320
down €46,320 (-55.8%), from €83,014 to €36,693
- Other operating charges +€35,500
up €35,500 (+1,685%), from €2,107 to €37,607
- Depreciation -€16,986
no longer reported in 2025 (was €16,986)
- Financial charges +€2,046
up €2,046 (+766%), from €267 to €2,313
From the 2023 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.
Derived cash bridge
A cash bridge needs two consecutive financial 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 | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €244,382 | €278,658 | +€34,275 | +14.0% |
| Fixed assets | 21/28 | €84,948 | - | -€84,948 | |
| Tangible fixed assets | 22/27 | €84,698 | - | -€84,698 | |
| Land and buildings | 22 | €73,371 | - | -€73,371 | |
| Plant, machinery and equipment | 23 | €325 | - | -€325 | |
| Furniture and vehicles | 24 | €6,836 | - | -€6,836 | |
| Other tangible fixed assets | 26 | €4,166 | - | -€4,166 | |
| Financial fixed assets | 28 | €250 | - | -€250 | |
| Current assets | 29/58 | €159,435 | €278,658 | +€119,223 | +74.8% |
| Stocks and contracts in progress | 3 | €13,444 | - | -€13,444 | |
| Stocks | 30/36 | €13,444 | - | -€13,444 | |
| Amounts receivable within one year | 40/41 | €5,480 | €43,740 | +€38,261 | +698% |
| Trade receivables | 40 | €2,886 | €601 | -€2,285 | -79.2% |
| Other amounts receivable | 41 | €2,594 | €43,139 | +€40,545 | +1,563% |
| Cash at bank and in hand | 54/58 | €139,496 | €234,917 | +€95,421 | +68.4% |
| Deferred charges and accrued income | 490/1 | €1,016 | - | -€1,016 | |
| Total equity and liabilities | 10/49 | €244,382 | €278,658 | +€34,275 | +14.0% |
| Equity | 10/15 | €111,415 | €124,297 | +€12,883 | +11.6% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Capital | 10 | €24,789 | €24,789 | = | 0.0% |
| Issued capital | 100 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €86,625 | €99,508 | +€12,883 | +14.9% |
| Non-distributable reserves | 130/1 | €2,479 | €2,479 | = | 0.0% |
| Legal reserve | 130 | €2,479 | €2,479 | = | 0.0% |
| Distributable reserves | 133 | €84,146 | €97,029 | +€12,883 | +15.3% |
| Amounts payable | 17/49 | €132,968 | €154,360 | +€21,393 | +16.1% |
| Amounts payable after more than one year | 17 | €33,976 | €24,976 | -€9,000 | -26.5% |
| Financial debts | 170/4 | €33,976 | €24,976 | -€9,000 | -26.5% |
| Amounts payable within one year | 42/48 | €98,992 | €129,385 | +€30,393 | +30.7% |
| Current portion of amounts payable after more than one year | 42 | €18,685 | €4,414 | -€14,270 | -76.4% |
| Trade debts | 44 | €8,118 | - | -€8,118 | |
| Suppliers | 440/4 | €8,118 | - | -€8,118 | |
| Taxes, remuneration and social security | 45 | €28,628 | - | -€28,628 | |
| Taxes | 450/3 | €16,123 | - | -€16,123 | |
| Remuneration and social security | 454/9 | €12,505 | - | -€12,505 | |
| Other amounts payable | 47/48 | €43,561 | €124,970 | +€81,409 | +187% |
| Remuneration, social security and pensions | 62 | €83,014 | €36,693 | -€46,320 | -55.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,986 | - | -€16,986 | |
| Other operating charges | 640/8 | €2,107 | €37,607 | +€35,500 | +1,685% |
| Non-recurring operating charges | 66A | €168 | €169 | +€1 | +0.6% |
| Gross operating margin | 9900 | €109,552 | €170,056 | +€60,504 | +55.2% |
| Operating profit (loss) | 9901 | €7,277 | €95,586 | +€88,309 | +1,214% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €267 | €2,313 | +€2,046 | +766% |
| Recurring financial charges | 65 | €267 | €2,313 | +€2,046 | +766% |
| Profit (loss) for the period before taxes | 9903 | €7,010 | €93,273 | +€86,264 | +1,231% |
| Income taxes | 67/77 | €705 | - | -€705 | |
| Profit (loss) for the period | 9904 | €6,305 | €93,273 | +€86,969 | +1,379% |
| Profit (loss) for the period to be appropriated | 9905 | €6,305 | €93,273 | +€86,969 | +1,379% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.