CHORA: 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.
CHORA
Largest movements
- Cash -€10,376
down €10,376 (-44.7%), from €23,222 to €12,846
mainly Other debts (-€19,878) and Receivables within one year (-€4,706)
- Tangible fixed assets -€4,838
down €4,838 (-44.3%), from €10,922 to €6,084
- Receivables within one year +€4,706
up €4,706 (+16.3%), from €28,932 to €33,638
of which Trade receivables: +€5,107
- Other debts -€19,878
down €19,878 (-7.5%), from €264,142 to €244,264
- Profit (loss) carried forward +€4,875
up €4,875 (+3.6%), from -€135,144 to -€130,268
- Gross operating margin +€14,655
up €14,655, from -€4,208 to €10,447
- Financial charges -€132
down €132 (-56.5%), from €234 to €102
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.
Derived cash bridge
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 | €388,445 | €376,661 | -€11,784 | -3.0% |
| Fixed assets | 21/28 | €333,425 | €328,587 | -€4,838 | -1.5% |
| Tangible fixed assets | 22/27 | €10,922 | €6,084 | -€4,838 | -44.3% |
| Plant, machinery and equipment | 23 | €10,922 | €6,084 | -€4,838 | -44.3% |
| Financial fixed assets | 28 | €322,503 | €322,503 | = | 0.0% |
| Current assets | 29/58 | €55,020 | €48,074 | -€6,946 | -12.6% |
| Stocks and contracts in progress | 3 | €1,590 | €1,590 | = | 0.0% |
| Stocks | 30/36 | €1,590 | €1,590 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €28,932 | €33,638 | +€4,706 | +16.3% |
| Trade receivables | 40 | €7,734 | €12,842 | +€5,107 | +66.0% |
| Other amounts receivable | 41 | €21,198 | €20,797 | -€401 | -1.9% |
| Cash at bank and in hand | 54/58 | €23,222 | €12,846 | -€10,376 | -44.7% |
| Deferred charges and accrued income | 490/1 | €1,276 | - | -€1,276 | |
| Total equity and liabilities | 10/49 | €388,445 | €376,661 | -€11,784 | -3.0% |
| Equity | 10/15 | €120,159 | €125,034 | +€4,875 | +4.1% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | €5,302 | €5,302 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,302 | €5,302 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€135,144 | -€130,268 | +€4,875 | +3.6% |
| Amounts payable | 17/49 | €268,286 | €251,627 | -€16,659 | -6.2% |
| Amounts payable within one year | 42/48 | €268,286 | €251,627 | -€16,659 | -6.2% |
| Trade debts | 44 | €2,778 | €5,988 | +€3,211 | +116% |
| Suppliers | 440/4 | €2,778 | €5,988 | +€3,211 | +116% |
| Taxes, remuneration and social security | 45 | €1,366 | €1,375 | +€9 | +0.7% |
| Taxes | 450/3 | €169 | €178 | +€9 | +5.3% |
| Remuneration and social security | 454/9 | €1,197 | €1,197 | = | 0.0% |
| Other amounts payable | 47/48 | €264,142 | €244,264 | -€19,878 | -7.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,929 | €4,838 | -€91 | -1.8% |
| Other operating charges | 640/8 | €501 | €464 | -€37 | -7.4% |
| Gross operating margin | 9900 | -€4,208 | €10,447 | +€14,655 | |
| Operating profit (loss) | 9901 | -€9,638 | €5,145 | +€14,782 | |
| Financial income | 75/76B | €1 | €11 | +€10 | +1,069% |
| Recurring financial income | 75 | €1 | €11 | +€10 | +1,069% |
| Financial charges | 65/66B | €234 | €102 | -€132 | -56.5% |
| Recurring financial charges | 65 | €234 | €102 | -€132 | -56.5% |
| Profit (loss) for the period before taxes | 9903 | -€9,871 | €5,054 | +€14,924 | |
| Income taxes | 67/77 | €169 | €178 | +€9 | +5.3% |
| Profit (loss) for the period | 9904 | -€10,040 | €4,875 | +€14,915 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,040 | €4,875 | +€14,915 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.