KJUB CHÊNE: 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.
KJUB CHÊNE
Largest movements
- Stocks and contracts +€285,947
up €285,947 (+107%), from €266,261 to €552,208
- Cash +€46,063
up €46,063 (+645%), from €7,147 to €53,210
mainly Debts after one year (+€165,506) and Other debts (+€123,255)
- Debts after one year +€165,506
up €165,506 (+244%), from €67,820 to €233,326
- Other debts +€123,255
up €123,255 (+170%), from €72,328 to €195,583
- Trade debts +€38,332
up €38,332 (+288%), from €13,306 to €51,639
- Accrued charges and deferred income +€9,847
up €9,847 (+985%), from €1,000 to €10,847
- Other operating charges -€10,183
down €10,183 (-86.3%), from €11,793 to €1,610
- Gross operating margin +€6,594
up €6,594 (+56.6%), from €11,653 to €18,246
- Financial charges +€5,540
up €5,540 (+32.4%), from €17,081 to €22,621
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 | €429,779 | €760,735 | +€330,955 | +77.0% |
| Current assets | 29/58 | €429,779 | €760,735 | +€330,955 | +77.0% |
| Stocks and contracts in progress | 3 | €266,261 | €552,208 | +€285,947 | +107% |
| Stocks | 30/36 | €266,261 | €552,208 | +€285,947 | +107% |
| Amounts receivable within one year | 40/41 | €155,846 | €155,000 | -€846 | -0.5% |
| Trade receivables | 40 | €846 | €0 | -€846 | -100% |
| Other amounts receivable | 41 | €155,000 | €155,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €7,147 | €53,210 | +€46,063 | +645% |
| Deferred charges and accrued income | 490/1 | €526 | €317 | -€209 | -39.7% |
| Total equity and liabilities | 10/49 | €429,779 | €760,735 | +€330,955 | +77.0% |
| Equity | 10/15 | €275,325 | €269,340 | -€5,985 | -2.2% |
| Contributions | 10/11 | €410,000 | €410,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€134,675 | -€140,660 | -€5,985 | -4.4% |
| Amounts payable | 17/49 | €154,454 | €491,395 | +€336,941 | +218% |
| Amounts payable after more than one year | 17 | €67,820 | €233,326 | +€165,506 | +244% |
| Financial debts | 170/4 | €67,820 | €233,326 | +€165,506 | +244% |
| Amounts payable within one year | 42/48 | €85,634 | €247,222 | +€161,587 | +189% |
| Trade debts | 44 | €13,306 | €51,639 | +€38,332 | +288% |
| Suppliers | 440/4 | €13,306 | €51,639 | +€38,332 | +288% |
| Other amounts payable | 47/48 | €72,328 | €195,583 | +€123,255 | +170% |
| Accrued charges and deferred income | 492/3 | €1,000 | €10,847 | +€9,847 | +985% |
| Other operating charges | 640/8 | €11,793 | €1,610 | -€10,183 | -86.3% |
| Gross operating margin | 9900 | €11,653 | €18,246 | +€6,594 | +56.6% |
| Operating profit (loss) | 9901 | -€140 | €16,636 | +€16,777 | |
| Financial charges | 65/66B | €17,081 | €22,621 | +€5,540 | +32.4% |
| Recurring financial charges | 65 | €17,081 | €22,621 | +€5,540 | +32.4% |
| Profit (loss) for the period before taxes | 9903 | -€17,222 | -€5,985 | +€11,237 | +65.2% |
| Profit (loss) for the period | 9904 | -€17,222 | -€5,985 | +€11,237 | +65.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,222 | -€5,985 | +€11,237 | +65.2% |
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 30 October 2026 via checked.be.