HOLDING CHABART: 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.
HOLDING CHABART
Largest movements
- Tangible fixed assets +€28,117
up €28,117 (+187%), from €15,021 to €43,138
of which Leasing and similar rights: +€26,253
- Deferred charges and accrued income +€12,947
new in 2025: €12,947
- Receivables within one year +€8,676
up €8,676 (+155%), from €5,602 to €14,278
of which Trade receivables: +€7,675
- Cash +€8,191
up €8,191 (+909%), from €901 to €9,092
mainly Net result for the year (+€33,550) and Debts after one year (+€17,355)
- Profit (loss) carried forward +€33,550
up €33,550 (+13.6%), from -€246,582 to -€213,031
- Debts after one year +€17,355
up €17,355 (+170%), from €10,199 to €27,554
- Current portion of long-term debt +€8,405
up €8,405 (+172%), from €4,895 to €13,300
- Other debts -€1,977
down €1,977 (-1.2%), from €168,931 to €166,955
- Tax, wage and social debts +€1,333
new in 2025: €1,333
- Gross operating margin +€30,369
up €30,369 (+134%), from €22,665 to €53,034
- Depreciation +€7,744
up €7,744 (+146%), from €5,301 to €13,046
- Financial charges +€3,981
up €3,981 (+584%), from €682 to €4,662
- Taxes +€963
new in 2025: €963
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.
Derived cash bridge
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 | €21,524 | €79,456 | +€57,932 | +269% |
| Fixed assets | 21/28 | €15,021 | €43,138 | +€28,117 | +187% |
| Tangible fixed assets | 22/27 | €15,021 | €43,138 | +€28,117 | +187% |
| Plant, machinery and equipment | 23 | - | €1,865 | +€1,865 | |
| Leasing and similar rights | 25 | €15,021 | €41,273 | +€26,253 | +175% |
| Current assets | 29/58 | €6,503 | €36,317 | +€29,815 | +458% |
| Amounts receivable within one year | 40/41 | €5,602 | €14,278 | +€8,676 | +155% |
| Trade receivables | 40 | €4,019 | €11,695 | +€7,675 | +191% |
| Other amounts receivable | 41 | €1,582 | €2,583 | +€1,001 | +63.2% |
| Cash at bank and in hand | 54/58 | €901 | €9,092 | +€8,191 | +909% |
| Deferred charges and accrued income | 490/1 | - | €12,947 | +€12,947 | |
| Total equity and liabilities | 10/49 | €21,524 | €79,456 | +€57,932 | +269% |
| Equity | 10/15 | -€164,555 | -€131,005 | +€33,550 | +20.4% |
| Contributions | 10/11 | €81,000 | €81,000 | = | 0.0% |
| Reserves | 13 | €1,027 | €1,027 | = | 0.0% |
| Distributable reserves | 133 | €1,027 | €1,027 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€246,582 | -€213,031 | +€33,550 | +13.6% |
| Amounts payable | 17/49 | €186,079 | €210,460 | +€24,382 | +13.1% |
| Amounts payable after more than one year | 17 | €10,199 | €27,554 | +€17,355 | +170% |
| Financial debts | 170/4 | €10,199 | €27,554 | +€17,355 | +170% |
| Amounts payable within one year | 42/48 | €175,880 | €182,843 | +€6,963 | +4.0% |
| Current portion of amounts payable after more than one year | 42 | €4,895 | €13,300 | +€8,405 | +172% |
| Trade debts | 44 | €2,053 | €1,255 | -€798 | -38.9% |
| Suppliers | 440/4 | €2,053 | €1,255 | -€798 | -38.9% |
| Taxes, remuneration and social security | 45 | - | €1,333 | +€1,333 | |
| Taxes | 450/3 | - | €1,333 | +€1,333 | |
| Other amounts payable | 47/48 | €168,931 | €166,955 | -€1,977 | -1.2% |
| Accrued charges and deferred income | 492/3 | - | €64 | +€64 | |
| Non-recurring operating income | 76A | €4,057 | - | -€4,057 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,301 | €13,046 | +€7,744 | +146% |
| Other operating charges | 640/8 | €935 | €821 | -€113 | -12.1% |
| Gross operating margin | 9900 | €22,665 | €53,034 | +€30,369 | +134% |
| Operating profit (loss) | 9901 | €16,429 | €39,167 | +€22,738 | +138% |
| Financial income | 75/76B | - | €9 | +€9 | |
| Recurring financial income | 75 | - | €9 | +€9 | |
| Financial charges | 65/66B | €682 | €4,662 | +€3,981 | +584% |
| Recurring financial charges | 65 | €682 | €4,662 | +€3,981 | +584% |
| Profit (loss) for the period before taxes | 9903 | €15,748 | €34,514 | +€18,766 | +119% |
| Income taxes | 67/77 | - | €963 | +€963 | |
| Profit (loss) for the period | 9904 | €15,748 | €33,550 | +€17,803 | +113% |
| Profit (loss) for the period to be appropriated | 9905 | €15,748 | €33,550 | +€17,803 | +113% |
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 28 October 2026 via checked.be.