CHOTOîT: 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.
CHOTOîT
Largest movements
- Receivables within one year -€86,565
down €86,565 (-41.5%), from €208,370 to €121,805
of which Trade receivables: -€79,759
- Stocks and contracts -€21,000
no longer reported in 2025 (was €21,000)
- Cash +€6,698
up €6,698 (+753%), from €890 to €7,588
mainly Receivables within one year (+€86,565) and Net result for the year (+€67,534)
- Tangible fixed assets -€6,354
down €6,354 (-24.3%), from €26,138 to €19,784
of which Furniture and vehicles: -€5,138
- Financial fixed assets -€5,000
no longer reported in 2025 (was €5,000)
- Tax, wage and social debts -€75,935
down €75,935 (-61.3%), from €123,878 to €47,943
of which Remuneration and social security: -€48,553
- Profit (loss) carried forward +€67,534
up €67,534, from -€40,086 to €27,448
- Trade debts -€52,052
down €52,052 (-47.1%), from €110,553 to €58,501
- Other debts -€48,703
down €48,703 (-94.3%), from €51,651 to €2,948
- Staff costs -€21,670
down €21,670 (-8.8%), from €245,498 to €223,828
- Gross operating margin +€10,349
up €10,349 (+3.4%), from €302,701 to €313,049
- Financial charges -€8,572
down €8,572 (-48.2%), from €17,787 to €9,215
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 | €262,357 | €151,101 | -€111,256 | -42.4% |
| Fixed assets | 21/28 | €31,138 | €19,784 | -€11,354 | -36.5% |
| Tangible fixed assets | 22/27 | €26,138 | €19,784 | -€6,354 | -24.3% |
| Plant, machinery and equipment | 23 | €9,692 | €8,477 | -€1,215 | -12.5% |
| Furniture and vehicles | 24 | €16,446 | €11,307 | -€5,138 | -31.2% |
| Financial fixed assets | 28 | €5,000 | - | -€5,000 | |
| Current assets | 29/58 | €231,219 | €131,317 | -€99,902 | -43.2% |
| Stocks and contracts in progress | 3 | €21,000 | - | -€21,000 | |
| Stocks | 30/36 | €21,000 | - | -€21,000 | |
| Amounts receivable within one year | 40/41 | €208,370 | €121,805 | -€86,565 | -41.5% |
| Trade receivables | 40 | €186,527 | €106,768 | -€79,759 | -42.8% |
| Other amounts receivable | 41 | €21,843 | €15,037 | -€6,806 | -31.2% |
| Cash at bank and in hand | 54/58 | €890 | €7,588 | +€6,698 | +753% |
| Deferred charges and accrued income | 490/1 | €959 | €1,924 | +€965 | +101% |
| Total equity and liabilities | 10/49 | €262,357 | €151,101 | -€111,256 | -42.4% |
| Equity | 10/15 | -€25,826 | €41,708 | +€67,534 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,086 | €27,448 | +€67,534 | |
| Amounts payable | 17/49 | €288,183 | €109,393 | -€178,790 | -62.0% |
| Amounts payable within one year | 42/48 | €286,083 | €109,393 | -€176,690 | -61.8% |
| Trade debts | 44 | €110,553 | €58,501 | -€52,052 | -47.1% |
| Suppliers | 440/4 | €110,553 | €58,501 | -€52,052 | -47.1% |
| Taxes, remuneration and social security | 45 | €123,878 | €47,943 | -€75,935 | -61.3% |
| Taxes | 450/3 | €30,475 | €3,093 | -€27,382 | -89.9% |
| Remuneration and social security | 454/9 | €93,404 | €44,851 | -€48,553 | -52.0% |
| Other amounts payable | 47/48 | €51,651 | €2,948 | -€48,703 | -94.3% |
| Accrued charges and deferred income | 492/3 | €2,100 | - | -€2,100 | |
| Remuneration, social security and pensions | 62 | €245,498 | €223,828 | -€21,670 | -8.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,099 | €8,728 | -€1,370 | -13.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€2,200 | -€2,200 | |
| Other operating charges | 640/8 | €943 | €3,055 | +€2,112 | +224% |
| Non-recurring operating charges | 66A | €74 | €2,348 | +€2,274 | +3,069% |
| Gross operating margin | 9900 | €302,701 | €313,049 | +€10,349 | +3.4% |
| Operating profit (loss) | 9901 | €46,087 | €77,289 | +€31,202 | +67.7% |
| Financial income | 75/76B | €1 | €2 | +€1 | +135% |
| Recurring financial income | 75 | €1 | €2 | +€1 | +135% |
| Financial charges | 65/66B | €17,787 | €9,215 | -€8,572 | -48.2% |
| Recurring financial charges | 65 | €17,787 | €9,215 | -€8,572 | -48.2% |
| Profit (loss) for the period before taxes | 9903 | €28,301 | €68,077 | +€39,775 | +141% |
| Income taxes | 67/77 | - | €543 | +€543 | |
| Profit (loss) for the period | 9904 | €28,301 | €67,534 | +€39,233 | +139% |
| Profit (loss) for the period to be appropriated | 9905 | €28,301 | €67,534 | +€39,233 | +139% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.