LE CHINCHIN: 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.
LE CHINCHIN
Largest movements
- Cash -€1,309
down €1,309 (-22.3%), from €5,862 to €4,553
mainly Accrued charges and deferred income (-€10,000) and Receivables within one year (-€24)
- Accrued charges and deferred income -€10,000
no longer reported in 2024 (was €10,000)
- Tax, wage and social debts +€4,305
up €4,305 (+82.2%), from €5,236 to €9,541
- Trade debts +€3,457
up €3,457 (+26.6%), from €12,989 to €16,446
- Other debts +€461
up €461 (+1.4%), from €32,074 to €32,535
- Gross operating margin +€13,339
up €13,339, from -€9,748 to €3,590
- Other operating charges -€941
down €941 (-24.5%), from €3,842 to €2,901
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 | €37,016 | €35,603 | -€1,413 | -3.8% |
| Fixed assets | 21/28 | €22,671 | €22,671 | = | 0.0% |
| Tangible fixed assets | 22/27 | €21,733 | €21,733 | = | 0.0% |
| Other tangible fixed assets | 26 | €21,733 | €21,733 | = | 0.0% |
| Financial fixed assets | 28 | €938 | €938 | = | 0.0% |
| Current assets | 29/58 | €14,345 | €12,932 | -€1,413 | -9.8% |
| Stocks and contracts in progress | 3 | €8,454 | €8,325 | -€128 | -1.5% |
| Stocks | 30/36 | €8,454 | €8,325 | -€128 | -1.5% |
| Amounts receivable within one year | 40/41 | €30 | €54 | +€24 | +81.6% |
| Other amounts receivable | 41 | €30 | €54 | +€24 | +81.6% |
| Cash at bank and in hand | 54/58 | €5,862 | €4,553 | -€1,309 | -22.3% |
| Total equity and liabilities | 10/49 | €37,016 | €35,603 | -€1,413 | -3.8% |
| Equity | 10/15 | -€23,282 | -€22,918 | +€364 | +1.6% |
| Contributions | 10/11 | €13,720 | €13,720 | = | 0.0% |
| Capital | 10 | €13,720 | €13,720 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €4,880 | €4,880 | = | 0.0% |
| Reserves | 13 | €21,860 | €21,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€58,862 | -€58,498 | +€364 | +0.6% |
| Amounts payable | 17/49 | €60,298 | €58,522 | -€1,777 | -2.9% |
| Amounts payable within one year | 42/48 | €50,298 | €58,522 | +€8,223 | +16.3% |
| Trade debts | 44 | €12,989 | €16,446 | +€3,457 | +26.6% |
| Suppliers | 440/4 | €12,989 | €16,446 | +€3,457 | +26.6% |
| Taxes, remuneration and social security | 45 | €5,236 | €9,541 | +€4,305 | +82.2% |
| Taxes | 450/3 | €5,236 | €9,541 | +€4,305 | +82.2% |
| Other amounts payable | 47/48 | €32,074 | €32,535 | +€461 | +1.4% |
| Accrued charges and deferred income | 492/3 | €10,000 | - | -€10,000 | |
| Other operating charges | 640/8 | €3,842 | €2,901 | -€941 | -24.5% |
| Gross operating margin | 9900 | -€9,748 | €3,590 | +€13,339 | |
| Operating profit (loss) | 9901 | -€13,590 | €689 | +€14,280 | |
| Financial charges | 65/66B | €239 | €326 | +€86 | +36.1% |
| Recurring financial charges | 65 | €239 | €326 | +€86 | +36.1% |
| Profit (loss) for the period before taxes | 9903 | -€13,830 | €364 | +€14,193 | |
| Profit (loss) for the period | 9904 | -€13,830 | €364 | +€14,193 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,830 | €364 | +€14,193 |
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 19 October 2026 via checked.be.