ChoufMoi: 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.
ChoufMoi
Largest movements
- Stocks and contracts -€3,520
down €3,520 (-9.1%), from €38,620 to €35,100
- Accrued charges and deferred income -€3,501
down €3,501 (-100.0%), from €3,501 to €0
- Other debts +€2,787
up €2,787 (+11.3%), from €24,624 to €27,411
- Reserves -€1,922
down €1,922 (-15.0%), from €12,786 to €10,864
of which Distributable reserves: -€1,922
- Tax, wage and social debts -€697
down €697 (-52.1%), from €1,338 to €640
- Gross operating margin -€4,499
down €4,499, from €2,971 to -€1,528
- Financial charges -€1,654
down €1,654 (-73.2%), from €2,259 to €605
- Financial income +€944
up €944 (+138779.4%), from €1 to €944
- Other operating charges -€513
down €513 (-45.6%), from €1,124 to €612
- Depreciation -€348
down €348 (-74.0%), from €469 to €122
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.
Cash bridge derived
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 | €62,038 | €58,450 | -€3,588 | -5.8% |
| Fixed assets | 21/28 | €122 | €0 | -€122 | -100.0% |
| Tangible fixed assets | 22/27 | €122 | €0 | -€122 | -100.0% |
| Plant, machinery and equipment | 23 | €122 | €0 | -€122 | -100.0% |
| Current assets | 29/58 | €61,916 | €58,450 | -€3,466 | -5.6% |
| Stocks and contracts in progress | 3 | €38,620 | €35,100 | -€3,520 | -9.1% |
| Stocks | 30/36 | €38,620 | €35,100 | -€3,520 | -9.1% |
| Amounts receivable within one year | 40/41 | €700 | €444 | -€256 | -36.6% |
| Trade receivables | 40 | €281 | €0 | -€281 | -100.0% |
| Other amounts receivable | 41 | €419 | €444 | +€25 | +6.0% |
| Cash at bank and in hand | 54/58 | €22,596 | €22,906 | +€310 | +1.4% |
| Total equity and liabilities | 10/49 | €62,038 | €58,450 | -€3,588 | -5.8% |
| Equity | 10/15 | €31,657 | €29,735 | -€1,922 | -6.1% |
| Contributions | 10/11 | €18,871 | €18,871 | = | 0.0% |
| Reserves | 13 | €12,786 | €10,864 | -€1,922 | -15.0% |
| Non-distributable reserves | 130/1 | €1,158 | €1,158 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,158 | €1,158 | = | 0.0% |
| Distributable reserves | 133 | €11,628 | €9,706 | -€1,922 | -16.5% |
| Amounts payable | 17/49 | €30,381 | €28,715 | -€1,666 | -5.5% |
| Amounts payable within one year | 42/48 | €26,879 | €28,715 | +€1,835 | +6.8% |
| Trade debts | 44 | €918 | €663 | -€254 | -27.7% |
| Suppliers | 440/4 | €918 | €663 | -€254 | -27.7% |
| Taxes, remuneration and social security | 45 | €1,338 | €640 | -€697 | -52.1% |
| Taxes | 450/3 | €1,338 | €640 | -€697 | -52.1% |
| Other amounts payable | 47/48 | €24,624 | €27,411 | +€2,787 | +11.3% |
| Accrued charges and deferred income | 492/3 | €3,501 | €0 | -€3,501 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €469 | €122 | -€348 | -74.0% |
| Other operating charges | 640/8 | €1,124 | €612 | -€513 | -45.6% |
| Gross operating margin | 9900 | €2,971 | -€1,528 | -€4,499 | |
| Operating profit (loss) | 9901 | €1,377 | -€2,261 | -€3,639 | |
| Financial income | 75/76B | €1 | €944 | +€944 | +138779.4% |
| Recurring financial income | 75 | €1 | €944 | +€944 | +138779.4% |
| Financial charges | 65/66B | €2,259 | €605 | -€1,654 | -73.2% |
| Recurring financial charges | 65 | €2,259 | €605 | -€1,654 | -73.2% |
| Profit (loss) for the period before taxes | 9903 | -€881 | -€1,922 | -€1,041 | -118.2% |
| Profit (loss) for the period | 9904 | -€881 | -€1,922 | -€1,041 | -118.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€881 | -€1,922 | -€1,041 | -118.2% |
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 10 October 2026 via checked.be.