LA CHUNGA: 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.
LA CHUNGA
Largest movements
- Cash -€17,570
down €17,570 (-98.1%), from €17,910 to €340
mainly Other debts (-€24,418) and Current portion of long-term debt (-€12,161)
- Tangible fixed assets -€13,982
down €13,982 (-2.8%), from €498,919 to €484,937
- Other debts -€24,418
down €24,418 (-8.8%), from €276,797 to €252,380
- Current portion of long-term debt -€12,161
down €12,161 (-65.5%), from €18,579 to €6,419
- Reserves +€8,562
up €8,562 (+6.0%), from €142,428 to €150,991
of which Distributable reserves: +€13,672
- Debts after one year -€6,419
down €6,419 (-100.0%), from €6,419 to €0
- Taxes +€4,943
up €4,943 (+343.7%), from €1,438 to €6,380
- Gross operating margin +€3,403
up €3,403 (+12.5%), from €27,278 to €30,680
- Financial charges -€983
down €983 (-49.1%), from €2,000 to €1,017
- Other operating charges -€704
down €704 (-19.6%), from €3,583 to €2,879
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.
Cash bridge derived
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 | €516,829 | €485,677 | -€31,152 | -6.0% |
| Fixed assets | 21/28 | €498,919 | €484,937 | -€13,982 | -2.8% |
| Tangible fixed assets | 22/27 | €498,919 | €484,937 | -€13,982 | -2.8% |
| Land and buildings | 22 | €498,919 | €484,937 | -€13,982 | -2.8% |
| Current assets | 29/58 | €17,910 | €741 | -€17,169 | -95.9% |
| Cash at bank and in hand | 54/58 | €17,910 | €340 | -€17,570 | -98.1% |
| Deferred charges and accrued income | 490/1 | - | €401 | +€401 | |
| Total equity and liabilities | 10/49 | €516,829 | €485,677 | -€31,152 | -6.0% |
| Equity | 10/15 | €162,566 | €171,128 | +€8,562 | +5.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €142,428 | €150,991 | +€8,562 | +6.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €119,296 | €114,186 | -€5,110 | -4.3% |
| Distributable reserves | 133 | €23,133 | €36,805 | +€13,672 | +59.1% |
| Profit (loss) carried forward | 14 | €1,537 | €1,537 | = | 0.0% |
| Provisions and deferred taxes | 16 | €50,347 | €48,260 | -€2,087 | -4.1% |
| Deferred taxes | 168 | €50,347 | €48,260 | -€2,087 | -4.1% |
| Amounts payable | 17/49 | €303,916 | €266,289 | -€37,626 | -12.4% |
| Amounts payable after more than one year | 17 | €6,419 | €0 | -€6,419 | -100.0% |
| Financial debts | 170/4 | €6,419 | €0 | -€6,419 | -100.0% |
| Amounts payable within one year | 42/48 | €297,497 | €266,289 | -€31,208 | -10.5% |
| Current portion of amounts payable after more than one year | 42 | €18,579 | €6,419 | -€12,161 | -65.5% |
| Trade debts | 44 | €683 | €1,111 | +€428 | +62.7% |
| Suppliers | 440/4 | €683 | €1,111 | +€428 | +62.7% |
| Taxes, remuneration and social security | 45 | €1,438 | €6,380 | +€4,943 | +343.7% |
| Taxes | 450/3 | €1,438 | €6,380 | +€4,943 | +343.7% |
| Other amounts payable | 47/48 | €276,797 | €252,380 | -€24,418 | -8.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,982 | €13,982 | = | 0.0% |
| Other operating charges | 640/8 | €3,583 | €2,879 | -€704 | -19.6% |
| Gross operating margin | 9900 | €27,278 | €30,680 | +€3,403 | +12.5% |
| Operating profit (loss) | 9901 | €9,712 | €13,819 | +€4,106 | +42.3% |
| Financial income | 75/76B | €70 | €54 | -€17 | -23.9% |
| Recurring financial income | 75 | €70 | €54 | -€17 | -23.9% |
| Financial charges | 65/66B | €2,000 | €1,017 | -€983 | -49.1% |
| Recurring financial charges | 65 | €2,000 | €1,017 | -€983 | -49.1% |
| Profit (loss) for the period before taxes | 9903 | €7,783 | €12,855 | +€5,072 | +65.2% |
| Transfer from deferred taxes | 780 | €2,087 | €2,087 | = | 0.0% |
| Income taxes | 67/77 | €1,438 | €6,380 | +€4,943 | +343.7% |
| Profit (loss) for the period | 9904 | €8,432 | €8,562 | +€130 | +1.5% |
| Transfer from tax-exempt reserves | 789 | €5,110 | €5,110 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €13,543 | €13,672 | +€130 | +1.0% |
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 10 October 2026 via checked.be.