CHOUNTOFA: 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.
CHOUNTOFA
Largest movements
- Receivables within one year +€13,787
up €13,787 (+3618.3%), from €381 to €14,168
of which Trade receivables: +€13,192
- Stocks and contracts -€12,500
down €12,500 (-28.6%), from €43,685 to €31,185
- Cash +€5,362
up €5,362 (+36.5%), from €14,680 to €20,042
mainly Stocks and contracts (+€12,500) and Net result for the year (+€5,856)
- Profit (loss) carried forward +€5,856
up €5,856 (+30.9%), from €18,980 to €24,836
- Trade debts +€1,578
up €1,578 (+27.5%), from €5,741 to €7,319
- Other debts -€1,267
down €1,267 (-8.3%), from €15,252 to €13,984
- Gross operating margin +€2,865
up €2,865 (+67.6%), from €4,238 to €7,104
- Taxes -€1,150
down €1,150 (-66.3%), from €1,734 to €584
- Other operating charges +€361
new in 2025: €361
- Financial charges +€256
up €256 (+547.4%), from €47 to €303
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 | €59,258 | €65,907 | +€6,649 | +11.2% |
| Fixed assets | 21/28 | €512 | €512 | = | 0.0% |
| Financial fixed assets | 28 | €512 | €512 | = | 0.0% |
| Current assets | 29/58 | €58,746 | €65,396 | +€6,649 | +11.3% |
| Stocks and contracts in progress | 3 | €43,685 | €31,185 | -€12,500 | -28.6% |
| Stocks | 30/36 | €43,685 | €31,185 | -€12,500 | -28.6% |
| Amounts receivable within one year | 40/41 | €381 | €14,168 | +€13,787 | +3618.3% |
| Trade receivables | 40 | €54 | €13,246 | +€13,192 | +24344.4% |
| Other amounts receivable | 41 | €327 | €922 | +€595 | +182.1% |
| Cash at bank and in hand | 54/58 | €14,680 | €20,042 | +€5,362 | +36.5% |
| Total equity and liabilities | 10/49 | €59,258 | €65,907 | +€6,649 | +11.2% |
| Equity | 10/15 | €37,580 | €43,436 | +€5,856 | +15.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,980 | €24,836 | +€5,856 | +30.9% |
| Amounts payable | 17/49 | €21,678 | €22,471 | +€793 | +3.7% |
| Amounts payable within one year | 42/48 | €21,678 | €22,471 | +€793 | +3.7% |
| Trade debts | 44 | €5,741 | €7,319 | +€1,578 | +27.5% |
| Suppliers | 440/4 | €5,741 | €7,319 | +€1,578 | +27.5% |
| Taxes, remuneration and social security | 45 | €685 | €1,168 | +€483 | +70.5% |
| Taxes | 450/3 | €685 | €1,168 | +€483 | +70.5% |
| Other amounts payable | 47/48 | €15,252 | €13,984 | -€1,267 | -8.3% |
| Other operating charges | 640/8 | - | €361 | +€361 | |
| Gross operating margin | 9900 | €4,238 | €7,104 | +€2,865 | +67.6% |
| Operating profit (loss) | 9901 | €4,238 | €6,743 | +€2,505 | +59.1% |
| Financial charges | 65/66B | €47 | €303 | +€256 | +547.4% |
| Recurring financial charges | 65 | €47 | €303 | +€256 | +547.4% |
| Profit (loss) for the period before taxes | 9903 | €4,191 | €6,440 | +€2,248 | +53.6% |
| Income taxes | 67/77 | €1,734 | €584 | -€1,150 | -66.3% |
| Profit (loss) for the period | 9904 | €2,458 | €5,856 | +€3,398 | +138.3% |
| Profit (loss) for the period to be appropriated | 9905 | €2,458 | €5,856 | +€3,398 | +138.3% |
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 12 October 2026 via checked.be.