Roger Chaidron SRL: 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.
Roger Chaidron SRL
Largest movements
- Cash +€69,209
up €69,209 (+172%), from €40,225 to €109,434
mainly Net result for the year (+€65,445) and Tax, wage and social debts (+€18,764)
- Receivables within one year +€14,530
up €14,530 (+43.6%), from €33,358 to €47,887
- Receivables after one year -€12,162
down €12,162 (-39.2%), from €31,060 to €18,898
- Reserves +€65,000
up €65,000 (+113%), from €57,500 to €122,500
- Tax, wage and social debts +€18,764
up €18,764 (+160%), from €11,718 to €30,482
- Debts after one year -€15,510
no longer reported in 2025 (was €15,510)
- Trade debts +€3,002
up €3,002 (+60.1%), from €4,998 to €8,000
- Gross operating margin +€59,061
up €59,061 (+158%), from €37,271 to €96,332
- Taxes +€18,764
up €18,764 (+160%), from €11,718 to €30,482
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 | €107,686 | €179,732 | +€72,046 | +66.9% |
| Fixed assets | 21/28 | €256 | €23 | -€233 | -90.9% |
| Tangible fixed assets | 22/27 | €256 | €23 | -€233 | -90.9% |
| Furniture and vehicles | 24 | €256 | €23 | -€233 | -90.9% |
| Current assets | 29/58 | €107,429 | €179,708 | +€72,279 | +67.3% |
| Amounts receivable after more than one year | 29 | €31,060 | €18,898 | -€12,162 | -39.2% |
| Other amounts receivable | 291 | €31,060 | €18,898 | -€12,162 | -39.2% |
| Amounts receivable within one year | 40/41 | €33,358 | €47,887 | +€14,530 | +43.6% |
| Other amounts receivable | 41 | €33,358 | €47,887 | +€14,530 | +43.6% |
| Cash at bank and in hand | 54/58 | €40,225 | €109,434 | +€69,209 | +172% |
| Deferred charges and accrued income | 490/1 | €2,786 | €3,489 | +€703 | +25.2% |
| Total equity and liabilities | 10/49 | €107,686 | €179,732 | +€72,046 | +66.9% |
| Equity | 10/15 | €60,295 | €125,740 | +€65,445 | +109% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Contributions outside capital | 11 | €2,500 | €2,500 | = | 0.0% |
| Other | 1109/19 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €57,500 | €122,500 | +€65,000 | +113% |
| Distributable reserves | 133 | €57,500 | €122,500 | +€65,000 | +113% |
| Profit (loss) carried forward | 14 | €295 | €740 | +€445 | +151% |
| Amounts payable | 17/49 | €47,391 | €53,991 | +€6,601 | +13.9% |
| Amounts payable after more than one year | 17 | €15,510 | - | -€15,510 | |
| Financial debts | 170/4 | €15,510 | - | -€15,510 | |
| Amounts payable within one year | 42/48 | €31,881 | €53,991 | +€22,110 | +69.4% |
| Current portion of amounts payable after more than one year | 42 | €15,165 | €15,510 | +€345 | +2.3% |
| Trade debts | 44 | €4,998 | €8,000 | +€3,002 | +60.1% |
| Suppliers | 440/4 | €4,998 | €8,000 | +€3,002 | +60.1% |
| Taxes, remuneration and social security | 45 | €11,718 | €30,482 | +€18,764 | +160% |
| Taxes | 450/3 | €11,718 | €30,482 | +€18,764 | +160% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €233 | €233 | = | 0.0% |
| Other operating charges | 640/8 | €110 | €130 | +€20 | +18.2% |
| Gross operating margin | 9900 | €37,271 | €96,332 | +€59,061 | +158% |
| Operating profit (loss) | 9901 | €36,928 | €95,969 | +€59,041 | +160% |
| Financial income | 75/76B | €1,061 | €722 | -€339 | -32.0% |
| Recurring financial income | 75 | €1,061 | €722 | -€339 | -32.0% |
| Financial charges | 65/66B | €1,117 | €764 | -€353 | -31.6% |
| Recurring financial charges | 65 | €1,117 | €764 | -€353 | -31.6% |
| Profit (loss) for the period before taxes | 9903 | €36,872 | €95,927 | +€59,055 | +160% |
| Income taxes | 67/77 | €11,718 | €30,482 | +€18,764 | +160% |
| Profit (loss) for the period | 9904 | €25,154 | €65,445 | +€40,291 | +160% |
| Profit (loss) for the period to be appropriated | 9905 | €25,154 | €65,445 | +€40,291 | +160% |
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 25 October 2026 via checked.be.