CHOUA: 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.
CHOUA
Largest movements
- Tangible fixed assets -€7,273
down €7,273 (-45.8%), from €15,873 to €8,600
- Cash -€4,666
down €4,666 (-14.5%), from €32,261 to €27,595
mainly Debts after one year (-€15,725) and Receivables within one year (-€4,066)
- Receivables within one year +€4,066
up €4,066 (+31.6%), from €12,877 to €16,943
- Debts after one year -€15,725
no longer reported in 2017 (was €15,725)
- Debts within one year +€4,417
up €4,417 (+42.2%), from €10,478 to €14,895
- Profit (loss) carried forward +€3,435
up €3,435 (+11.7%), from €29,309 to €32,744
- Turnover -€89,186
down €89,186 (-88.9%), from €100,331 to €11,145
- Gross operating margin -€36,776
down €36,776, from €29,621 to -€7,155
- Taxes -€5,612
down €5,612 (-63.2%), from €8,886 to €3,274
- Depreciation -€2,743
down €2,743 (-54.2%), from €5,065 to €2,322
From the 2016 result to the 2017 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 2016 and 2017 balance sheets and the 2017 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2016 | 2017 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €61,011 | €53,139 | -€7,873 | -12.9% |
| Fixed assets | 21/28 | €15,873 | €8,600 | -€7,273 | -45.8% |
| Tangible fixed assets | 22/27 | €15,873 | €8,600 | -€7,273 | -45.8% |
| Current assets | 29/58 | €45,138 | €44,539 | -€600 | -1.3% |
| Amounts receivable within one year | 40/41 | €12,877 | €16,943 | +€4,066 | +31.6% |
| Cash at bank and in hand | 54/58 | €32,261 | €27,595 | -€4,666 | -14.5% |
| Total equity and liabilities | 10/49 | €61,011 | €53,139 | -€7,873 | -12.9% |
| Equity | 10/15 | €34,809 | €38,244 | +€3,435 | +9.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,309 | €32,744 | +€3,435 | +11.7% |
| Amounts payable | 17/49 | €26,203 | €14,895 | -€11,308 | -43.2% |
| Amounts payable after more than one year | 17 | €15,725 | - | -€15,725 | |
| Amounts payable within one year | 42/48 | €10,478 | €14,895 | +€4,417 | +42.2% |
| Trade debts | 44 | €632 | €830 | +€198 | +31.3% |
| Turnover | 70 | €100,331 | €11,145 | -€89,186 | -88.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,065 | €2,322 | -€2,743 | -54.2% |
| Gross operating margin | 9900 | €29,621 | -€7,155 | -€36,776 | |
| Operating profit (loss) | 9901 | €24,348 | -€10,663 | -€35,011 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Recurring financial charges | 65 | €365 | €259 | -€107 | -29.2% |
| Profit (loss) for the period before taxes | 9903 | €23,986 | €6,709 | -€17,277 | -72.0% |
| Income taxes | 67/77 | €8,886 | €3,274 | -€5,612 | -63.2% |
| Profit (loss) for the period | 9904 | €15,100 | €3,435 | -€11,666 | -77.3% |
| Profit (loss) for the period to be appropriated | 9905 | €15,100 | €3,435 | -€11,666 | -77.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2016 and 31 December 2017. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.