KHACHAN: 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.
KHACHAN
Largest movements
- Tangible fixed assets -€47,017
down €47,017 (-14.5%), from €324,883 to €277,867
- Receivables within one year -€16,490
down €16,490 (-69.8%), from €23,640 to €7,150
of which Other amounts receivable: -€16,490
- Cash +€9,900
up €9,900, from €0 to €9,900
mainly Depreciation (+€47,017) and Other debts (+€39,421)
- Short-term financial debts -€50,051
down €50,051 (-100.0%), from €50,051 to €0
- Profit (loss) carried forward -€40,534
down €40,534 (-89.8%), from -€45,144 to -€85,678
- Other debts +€39,421
up €39,421 (+281.6%), from €14,000 to €53,421
- Trade debts -€9,073
down €9,073 (-100.0%), from €9,073 to €0
- Accrued charges and deferred income +€6,581
new in 2024: €6,581
- Depreciation +€41,798
up €41,798 (+801.0%), from €5,218 to €47,017
- Gross operating margin +€34,469
up €34,469, from -€15,610 to €18,859
- Other operating charges -€9,887
down €9,887 (-59.4%), from €16,639 to €6,752
- Financial income -€6,006
down €6,006 (-100.0%), from €6,006 to €0
- Financial charges -€4,114
down €4,114 (-41.3%), from €9,972 to €5,857
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 | €348,639 | €294,983 | -€53,656 | -15.4% |
| Fixed assets | 21/28 | €324,883 | €277,933 | -€46,951 | -14.5% |
| Tangible fixed assets | 22/27 | €324,883 | €277,867 | -€47,017 | -14.5% |
| Land and buildings | 22 | €324,883 | €277,867 | -€47,017 | -14.5% |
| Financial fixed assets | 28 | - | €66 | +€66 | |
| Current assets | 29/58 | €23,756 | €17,050 | -€6,705 | -28.2% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €23,640 | €7,150 | -€16,490 | -69.8% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €23,640 | €7,150 | -€16,490 | -69.8% |
| Cash at bank and in hand | 54/58 | €0 | €9,900 | +€9,900 | |
| Deferred charges and accrued income | 490/1 | €116 | €0 | -€116 | -100.0% |
| Total equity and liabilities | 10/49 | €348,639 | €294,983 | -€53,656 | -15.4% |
| Equity | 10/15 | €275,516 | €234,981 | -€40,534 | -14.7% |
| Contributions | 10/11 | €24,789 | €27,268 | +€2,479 | +10.0% |
| Revaluation surpluses | 12 | €293,392 | €293,392 | = | 0.0% |
| Reserves | 13 | €2,479 | €0 | -€2,479 | -100.0% |
| Non-distributable reserves | 130/1 | €2,479 | €0 | -€2,479 | -100.0% |
| Reserves not available under the articles | 1311 | €2,479 | €0 | -€2,479 | -100.0% |
| Profit (loss) carried forward | 14 | -€45,144 | -€85,678 | -€40,534 | -89.8% |
| Amounts payable | 17/49 | €73,124 | €60,002 | -€13,122 | -17.9% |
| Amounts payable within one year | 42/48 | €73,124 | €53,421 | -€19,702 | -26.9% |
| Financial debts | 43 | €50,051 | €0 | -€50,051 | -100.0% |
| Credit institutions | 430/8 | €50,051 | €0 | -€50,051 | -100.0% |
| Trade debts | 44 | €9,073 | €0 | -€9,073 | -100.0% |
| Suppliers | 440/4 | €9,073 | €0 | -€9,073 | -100.0% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €14,000 | €53,421 | +€39,421 | +281.6% |
| Accrued charges and deferred income | 492/3 | - | €6,581 | +€6,581 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,218 | €47,017 | +€41,798 | +801.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €16,639 | €6,752 | -€9,887 | -59.4% |
| Gross operating margin | 9900 | -€15,610 | €18,859 | +€34,469 | |
| Operating profit (loss) | 9901 | -€37,467 | -€34,909 | +€2,558 | +6.8% |
| Financial income | 75/76B | €6,006 | €0 | -€6,006 | -100.0% |
| Recurring financial income | 75 | €6,006 | €0 | -€6,006 | -100.0% |
| Financial charges | 65/66B | €9,972 | €5,857 | -€4,114 | -41.3% |
| Recurring financial charges | 65 | €9,972 | €5,857 | -€4,114 | -41.3% |
| Profit (loss) for the period before taxes | 9903 | -€41,432 | -€40,766 | +€666 | +1.6% |
| Income taxes | 67/77 | -€127 | €0 | +€127 | |
| Profit (loss) for the period | 9904 | -€41,306 | -€40,766 | +€540 | +1.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€41,306 | -€40,766 | +€540 | +1.3% |
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 4 October 2026 via checked.be.