du CHAN: 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.
du CHAN
Largest movements
- Cash +€20,175
up €20,175 (+14.2%), from €142,243 to €162,418
mainly Depreciation (+€8,968) and Net result for the year (+€7,391)
- Deferred charges and accrued income -€3,097
down €3,097 (-76.2%), from €4,065 to €968
- Reserves +€7,000
up €7,000 (+21.6%), from €32,479 to €39,479
of which Distributable reserves: +€7,000
- Tax, wage and social debts +€5,064
up €5,064 (+159.4%), from €3,177 to €8,242
- Trade debts +€4,214
up €4,214 (+40.2%), from €10,478 to €14,692
- Gross operating margin -€20,922
down €20,922 (-29.1%), from €71,898 to €50,976
- Taxes +€2,064
up €2,064 (+68.8%), from €3,000 to €5,064
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 | €261,529 | €276,848 | +€15,319 | +5.9% |
| Fixed assets | 21/28 | €87,764 | €85,216 | -€2,548 | -2.9% |
| Tangible fixed assets | 22/27 | €87,563 | €85,015 | -€2,548 | -2.9% |
| Land and buildings | 22 | €87,563 | €79,098 | -€8,465 | -9.7% |
| Furniture and vehicles | 24 | - | €5,917 | +€5,917 | |
| Financial fixed assets | 28 | €201 | €201 | = | 0.0% |
| Current assets | 29/58 | €173,765 | €191,632 | +€17,867 | +10.3% |
| Amounts receivable within one year | 40/41 | €8,276 | €9,066 | +€790 | +9.5% |
| Trade receivables | 40 | €8,276 | €9,066 | +€790 | +9.5% |
| Current investments | 50/53 | €19,181 | €19,181 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €142,243 | €162,418 | +€20,175 | +14.2% |
| Deferred charges and accrued income | 490/1 | €4,065 | €968 | -€3,097 | -76.2% |
| Total equity and liabilities | 10/49 | €261,529 | €276,848 | +€15,319 | +5.9% |
| Equity | 10/15 | €73,785 | €81,176 | +€7,391 | +10.0% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €32,479 | €39,479 | +€7,000 | +21.6% |
| Non-distributable reserves | 130/1 | €2,479 | €2,479 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,479 | €2,479 | = | 0.0% |
| Distributable reserves | 133 | €30,000 | €37,000 | +€7,000 | +23.3% |
| Profit (loss) carried forward | 14 | €16,306 | €16,697 | +€391 | +2.4% |
| Provisions and deferred taxes | 16 | €109,404 | €107,143 | -€2,261 | -2.1% |
| Provisions for liabilities and charges | 160/5 | €109,404 | €107,143 | -€2,261 | -2.1% |
| Pensions and similar obligations | 160 | €109,404 | €107,143 | -€2,261 | -2.1% |
| Amounts payable | 17/49 | €78,340 | €88,529 | +€10,189 | +13.0% |
| Amounts payable within one year | 42/48 | €67,190 | €79,029 | +€11,839 | +17.6% |
| Trade debts | 44 | €10,478 | €14,692 | +€4,214 | +40.2% |
| Suppliers | 440/4 | €10,478 | €14,692 | +€4,214 | +40.2% |
| Taxes, remuneration and social security | 45 | €3,177 | €8,242 | +€5,064 | +159.4% |
| Taxes | 450/3 | €3,177 | €8,242 | +€5,064 | +159.4% |
| Other amounts payable | 47/48 | €53,535 | €56,095 | +€2,560 | +4.8% |
| Accrued charges and deferred income | 492/3 | €11,150 | €9,500 | -€1,650 | -14.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,756 | €8,968 | +€212 | +2.4% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€2,198 | -€2,261 | -€63 | -2.9% |
| Other operating charges | 640/8 | €3,526 | €3,134 | -€392 | -11.1% |
| Gross operating margin | 9900 | €71,898 | €50,976 | -€20,922 | -29.1% |
| Operating profit (loss) | 9901 | €61,813 | €41,134 | -€20,679 | -33.5% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €28,167 | €28,678 | +€512 | +1.8% |
| Recurring financial charges | 65 | €28,167 | €28,678 | +€512 | +1.8% |
| Profit (loss) for the period before taxes | 9903 | €33,646 | €12,456 | -€21,191 | -63.0% |
| Income taxes | 67/77 | €3,000 | €5,064 | +€2,064 | +68.8% |
| Profit (loss) for the period | 9904 | €30,646 | €7,391 | -€23,255 | -75.9% |
| Profit (loss) for the period to be appropriated | 9905 | €30,646 | €7,391 | -€23,255 | -75.9% |
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 2 October 2026 via checked.be.