CHOUKRI & NAVARRO: 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.
CHOUKRI & NAVARRO
Largest movements
- Receivables within one year +€9,031
up €9,031 (+55,032%), from €16 to €9,047
of which Trade receivables: +€9,047
- Cash +€1,856
new in 2024: €1,856
mainly Trade debts (+€5,348) and Tax, wage and social debts (+€3,788)
- Tangible fixed assets +€1,033
new in 2024: €1,033
- Trade debts +€5,348
new in 2024: €5,348
- Tax, wage and social debts +€3,788
up €3,788 (+6,873%), from €55 to €3,843
- Profit (loss) carried forward +€2,659
no longer reported in 2024 (was -€2,659)
- Reserves +€400
new in 2024: €400
- Other debts -€270
down €270 (-43.9%), from €616 to €345
- Gross operating margin +€4,122
up €4,122, from -€394 to €3,727
- Taxes +€218
new in 2024: €218
- Depreciation +€175
new in 2024: €175
- Other operating charges +€98
up €98 (+65.6%), from €150 to €248
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16 | €11,937 | +€11,920 | +72,640% |
| Fixed assets | 21/28 | - | €1,033 | +€1,033 | |
| Tangible fixed assets | 22/27 | - | €1,033 | +€1,033 | |
| Furniture and vehicles | 24 | - | €1,033 | +€1,033 | |
| Current assets | 29/58 | €16 | €10,903 | +€10,887 | +66,344% |
| Amounts receivable within one year | 40/41 | €16 | €9,047 | +€9,031 | +55,032% |
| Trade receivables | 40 | - | €9,047 | +€9,047 | |
| Other amounts receivable | 41 | €16 | - | -€16 | |
| Cash at bank and in hand | 54/58 | - | €1,856 | +€1,856 | |
| Total equity and liabilities | 10/49 | €16 | €11,937 | +€11,920 | +72,640% |
| Equity | 10/15 | -€659 | €2,400 | +€3,059 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | - | €400 | +€400 | |
| Distributable reserves | 133 | - | €400 | +€400 | |
| Profit (loss) carried forward | 14 | -€2,659 | - | +€2,659 | |
| Amounts payable | 17/49 | €675 | €9,537 | +€8,861 | +1,312% |
| Amounts payable within one year | 42/48 | €675 | €9,537 | +€8,861 | +1,312% |
| Financial debts | 43 | €5 | - | -€5 | |
| Credit institutions | 430/8 | €5 | - | -€5 | |
| Trade debts | 44 | - | €5,348 | +€5,348 | |
| Suppliers | 440/4 | - | €5,348 | +€5,348 | |
| Taxes, remuneration and social security | 45 | €55 | €3,843 | +€3,788 | +6,873% |
| Taxes | 450/3 | €55 | €3,843 | +€3,788 | +6,873% |
| Other amounts payable | 47/48 | €616 | €345 | -€270 | -43.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €175 | +€175 | |
| Other operating charges | 640/8 | €150 | €248 | +€98 | +65.6% |
| Gross operating margin | 9900 | -€394 | €3,727 | +€4,122 | |
| Operating profit (loss) | 9901 | -€544 | €3,304 | +€3,848 | |
| Financial income | 75/76B | - | €30 | +€30 | |
| Recurring financial income | 75 | - | €30 | +€30 | |
| Financial charges | 65/66B | €76 | €57 | -€19 | -25.1% |
| Recurring financial charges | 65 | €76 | €57 | -€19 | -25.1% |
| Profit (loss) for the period before taxes | 9903 | -€621 | €3,277 | +€3,898 | |
| Income taxes | 67/77 | - | €218 | +€218 | |
| Profit (loss) for the period | 9904 | -€621 | €3,059 | +€3,680 | |
| Profit (loss) for the period to be appropriated | 9905 | -€621 | €3,059 | +€3,680 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.