CHUVA OUTDOOR: 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.
CHUVA OUTDOOR
Largest movements
- Cash +€35,436
up €35,436 (+153%), from €23,211 to €58,647
mainly Receivables within one year (+€13,163) and Depreciation (+€11,822)
- Receivables within one year -€13,163
down €13,163 (-86.8%), from €15,160 to €1,997
of which Trade receivables: -€10,506
- Tangible fixed assets -€11,822
down €11,822 (-74.9%), from €15,777 to €3,955
of which Plant, machinery and equipment: -€11,144
- Tax, wage and social debts +€5,757
new in 2024: €5,757
- Profit (loss) carried forward +€5,736
up €5,736 (+33.4%), from €17,153 to €22,889
- Trade debts -€1,042
down €1,042 (-52.2%), from €1,995 to €953
- Depreciation -€3,063
down €3,063 (-20.6%), from €14,885 to €11,822
- Taxes -€2,530
down €2,530 (-54.6%), from €4,630 to €2,100
- Financial charges -€419
down €419 (-75.7%), from €554 to €135
of which Non-recurring financial charges: -€500
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 | €54,148 | €64,599 | +€10,450 | +19.3% |
| Fixed assets | 21/28 | €15,777 | €3,955 | -€11,822 | -74.9% |
| Tangible fixed assets | 22/27 | €15,777 | €3,955 | -€11,822 | -74.9% |
| Plant, machinery and equipment | 23 | €14,427 | €3,283 | -€11,144 | -77.2% |
| Furniture and vehicles | 24 | €1,350 | €672 | -€678 | -50.2% |
| Current assets | 29/58 | €38,371 | €60,644 | +€22,272 | +58.0% |
| Amounts receivable within one year | 40/41 | €15,160 | €1,997 | -€13,163 | -86.8% |
| Trade receivables | 40 | €12,502 | €1,997 | -€10,506 | -84.0% |
| Other amounts receivable | 41 | €2,657 | - | -€2,657 | |
| Cash at bank and in hand | 54/58 | €23,211 | €58,647 | +€35,436 | +153% |
| Total equity and liabilities | 10/49 | €54,148 | €64,599 | +€10,450 | +19.3% |
| Equity | 10/15 | €52,153 | €57,889 | +€5,736 | +11.0% |
| Contributions | 10/11 | €35,000 | €35,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,153 | €22,889 | +€5,736 | +33.4% |
| Amounts payable | 17/49 | €1,995 | €6,710 | +€4,715 | +236% |
| Amounts payable within one year | 42/48 | €1,995 | €6,710 | +€4,715 | +236% |
| Trade debts | 44 | €1,995 | €953 | -€1,042 | -52.2% |
| Suppliers | 440/4 | €1,995 | €953 | -€1,042 | -52.2% |
| Taxes, remuneration and social security | 45 | - | €5,757 | +€5,757 | |
| Taxes | 450/3 | - | €5,757 | +€5,757 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,885 | €11,822 | -€3,063 | -20.6% |
| Other operating charges | 640/8 | - | €16 | +€16 | |
| Gross operating margin | 9900 | €19,688 | €19,656 | -€32 | -0.2% |
| Operating profit (loss) | 9901 | €4,802 | €7,818 | +€3,016 | +62.8% |
| Financial income | 75/76B | €18 | €152 | +€135 | +758% |
| Recurring financial income | 75 | €18 | €152 | +€135 | +758% |
| Financial charges | 65/66B | €554 | €135 | -€419 | -75.7% |
| Recurring financial charges | 65 | €54 | €135 | +€81 | +151% |
| Non-recurring financial charges | 66B | €500 | - | -€500 | |
| Profit (loss) for the period before taxes | 9903 | €4,266 | €7,836 | +€3,569 | +83.7% |
| Income taxes | 67/77 | €4,630 | €2,100 | -€2,530 | -54.6% |
| Profit (loss) for the period | 9904 | -€364 | €5,736 | +€6,100 | |
| Profit (loss) for the period to be appropriated | 9905 | -€364 | €5,736 | +€6,100 |
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 21 October 2026 via checked.be.