CHYA: what changed
Two fiscal 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.
CHYA
Largest movements
- Cash +€13,412
up €13,412 (+435.2%), from €3,082 to €16,494
mainly Receivables within one year (+€10,732) and Other debts (+€3,130)
- Receivables within one year -€10,732
down €10,732 (-49.6%), from €21,634 to €10,902
of which Other amounts receivable: -€11,949
- Tangible fixed assets -€2,712
down €2,712 (-20.4%), from €13,314 to €10,602
- Stocks and contracts +€605
up €605 (+30.7%), from €1,970 to €2,575
- Deferred charges and accrued income -€556
down €556 (-88.9%), from €626 to €69
- Tax, wage and social debts -€8,805
down €8,805 (-37.2%), from €23,659 to €14,854
of which Remuneration and social security: -€8,487
- Other debts +€3,130
new in 2024: €3,130
- Profit (loss) carried forward +€2,638
up €2,638 (+29.7%), from €8,874 to €11,512
- Trade debts +€2,447
up €2,447 (+59.5%), from €4,111 to €6,557
- Accrued charges and deferred income +€608
new in 2024: €608
- Gross operating margin +€22,304
up €22,304 (+35.3%), from €63,216 to €85,521
- Staff costs +€19,574
up €19,574 (+34.5%), from €56,721 to €76,295
- Financial charges +€1,358
new in 2024: €1,358
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.
Cash bridge derived
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 | €43,061 | €43,078 | +€17 | 0.0% |
| Fixed assets | 21/28 | €15,748 | €13,037 | -€2,712 | -17.2% |
| Tangible fixed assets | 22/27 | €13,314 | €10,602 | -€2,712 | -20.4% |
| Plant, machinery and equipment | 23 | €13,314 | €10,602 | -€2,712 | -20.4% |
| Financial fixed assets | 28 | €2,434 | €2,434 | = | 0.0% |
| Current assets | 29/58 | €27,312 | €30,041 | +€2,729 | +10.0% |
| Stocks and contracts in progress | 3 | €1,970 | €2,575 | +€605 | +30.7% |
| Stocks | 30/36 | €1,970 | €2,575 | +€605 | +30.7% |
| Amounts receivable within one year | 40/41 | €21,634 | €10,902 | -€10,732 | -49.6% |
| Trade receivables | 40 | €9,685 | €10,902 | +€1,217 | +12.6% |
| Other amounts receivable | 41 | €11,949 | - | -€11,949 | |
| Cash at bank and in hand | 54/58 | €3,082 | €16,494 | +€13,412 | +435.2% |
| Deferred charges and accrued income | 490/1 | €626 | €69 | -€556 | -88.9% |
| Total equity and liabilities | 10/49 | €43,061 | €43,078 | +€17 | 0.0% |
| Equity | 10/15 | €15,291 | €17,929 | +€2,638 | +17.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €217 | €217 | = | 0.0% |
| Non-distributable reserves | 130/1 | €217 | €217 | = | 0.0% |
| Reserves not available under the articles | 1311 | €217 | €217 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,874 | €11,512 | +€2,638 | +29.7% |
| Amounts payable | 17/49 | €27,770 | €25,149 | -€2,621 | -9.4% |
| Amounts payable within one year | 42/48 | €27,770 | €24,541 | -€3,229 | -11.6% |
| Trade debts | 44 | €4,111 | €6,557 | +€2,447 | +59.5% |
| Suppliers | 440/4 | €4,111 | €6,557 | +€2,447 | +59.5% |
| Taxes, remuneration and social security | 45 | €23,659 | €14,854 | -€8,805 | -37.2% |
| Taxes | 450/3 | €9,764 | €9,446 | -€318 | -3.3% |
| Remuneration and social security | 454/9 | €13,896 | €5,408 | -€8,487 | -61.1% |
| Other amounts payable | 47/48 | - | €3,130 | +€3,130 | |
| Accrued charges and deferred income | 492/3 | - | €608 | +€608 | |
| Remuneration, social security and pensions | 62 | €56,721 | €76,295 | +€19,574 | +34.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,991 | €2,712 | -€279 | -9.3% |
| Other operating charges | 640/8 | €1,474 | €1,783 | +€309 | +20.9% |
| Gross operating margin | 9900 | €63,216 | €85,521 | +€22,304 | +35.3% |
| Operating profit (loss) | 9901 | €2,031 | €4,731 | +€2,701 | +133.0% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | - | €1,358 | +€1,358 | |
| Recurring financial charges | 65 | - | €1,358 | +€1,358 | |
| Profit (loss) for the period before taxes | 9903 | €2,031 | €3,373 | +€1,342 | +66.1% |
| Income taxes | 67/77 | €776 | €735 | -€41 | -5.3% |
| Profit (loss) for the period | 9904 | €1,255 | €2,638 | +€1,383 | +110.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,255 | €2,638 | +€1,383 | +110.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.