Chouette Concept: 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.
Chouette Concept
Largest movements
- Receivables within one year -€4,001
down €4,001 (-91.5%), from €4,370 to €369
of which Trade receivables: -€3,996
- Cash -€2,515
down €2,515 (-83.6%), from €3,009 to €494
mainly Net result for the year (-€14,694) and Trade debts (-€8,690)
- Stocks and contracts -€759
down €759 (-46.6%), from €1,631 to €871
- Other debts +€16,968
up €16,968 (+59.8%), from €28,390 to €45,358
- Profit (loss) carried forward -€14,694
down €14,694 (-40.0%), from -€36,747 to -€51,441
- Trade debts -€8,690
down €8,690 (-66.7%), from €13,030 to €4,340
- Tax, wage and social debts -€851
down €851 (-55.4%), from €1,537 to €686
- Gross operating margin -€6,986
down €6,986 (-171%), from -€4,089 to -€11,075
- Depreciation +€631
up €631 (+40.7%), from €1,551 to €2,182
- Financial income -€128
down €128 (-82.5%), from €155 to €27
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 | €11,210 | €3,942 | -€7,267 | -64.8% |
| Fixed assets | 21/28 | €1,975 | €1,968 | -€6 | -0.3% |
| Tangible fixed assets | 22/27 | €1,975 | €1,968 | -€6 | -0.3% |
| Plant, machinery and equipment | 23 | €1,482 | €1,919 | +€436 | +29.4% |
| Furniture and vehicles | 24 | €492 | €50 | -€443 | -89.9% |
| Current assets | 29/58 | €9,235 | €1,974 | -€7,261 | -78.6% |
| Stocks and contracts in progress | 3 | €1,631 | €871 | -€759 | -46.6% |
| Stocks | 30/36 | €1,631 | €871 | -€759 | -46.6% |
| Amounts receivable within one year | 40/41 | €4,370 | €369 | -€4,001 | -91.5% |
| Trade receivables | 40 | €4,337 | €341 | -€3,996 | -92.1% |
| Other amounts receivable | 41 | €33 | €29 | -€5 | -14.2% |
| Cash at bank and in hand | 54/58 | €3,009 | €494 | -€2,515 | -83.6% |
| Deferred charges and accrued income | 490/1 | €225 | €240 | +€14 | +6.2% |
| Total equity and liabilities | 10/49 | €11,210 | €3,942 | -€7,267 | -64.8% |
| Equity | 10/15 | -€31,747 | -€46,441 | -€14,694 | -46.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,747 | -€51,441 | -€14,694 | -40.0% |
| Amounts payable | 17/49 | €42,957 | €50,383 | +€7,426 | +17.3% |
| Amounts payable within one year | 42/48 | €42,957 | €50,383 | +€7,426 | +17.3% |
| Trade debts | 44 | €13,030 | €4,340 | -€8,690 | -66.7% |
| Suppliers | 440/4 | €13,030 | €4,340 | -€8,690 | -66.7% |
| Taxes, remuneration and social security | 45 | €1,537 | €686 | -€851 | -55.4% |
| Taxes | 450/3 | €1,537 | €686 | -€851 | -55.4% |
| Other amounts payable | 47/48 | €28,390 | €45,358 | +€16,968 | +59.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,551 | €2,182 | +€631 | +40.7% |
| Other operating charges | 640/8 | €1,046 | €968 | -€78 | -7.4% |
| Gross operating margin | 9900 | -€4,089 | -€11,075 | -€6,986 | -171% |
| Operating profit (loss) | 9901 | -€6,686 | -€14,225 | -€7,539 | -113% |
| Financial income | 75/76B | €155 | €27 | -€128 | -82.5% |
| Recurring financial income | 75 | €155 | €27 | -€128 | -82.5% |
| Financial charges | 65/66B | €254 | €190 | -€64 | -25.2% |
| Recurring financial charges | 65 | €254 | €190 | -€64 | -25.2% |
| Profit (loss) for the period before taxes | 9903 | -€6,784 | -€14,387 | -€7,603 | -112% |
| Income taxes | 67/77 | €294 | €306 | +€13 | +4.3% |
| Profit (loss) for the period | 9904 | -€7,078 | -€14,694 | -€7,616 | -108% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,078 | -€14,694 | -€7,616 | -108% |
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.