V.C. CHAPE: 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.
V.C. CHAPE
Largest movements
- Cash -€696
down €696 (-5.1%), from €13,624 to €12,928
mainly Net result for the year (-€753) and Other debts (-€62)
- Profit (loss) carried forward -€753
down €753 (-10.8%), from -€6,983 to -€7,736
- Gross operating margin -€118
down €118 (-21.9%), from -€540 to -€658
- Financial income -€107
no longer reported in 2025 (was €107)
- Other operating charges -€62
no longer reported in 2025 (was €62)
- Taxes -€32
no longer reported in 2025 (was €32)
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 | €13,744 | €12,928 | -€815 | -5.9% |
| Current assets | 29/58 | €13,744 | €12,928 | -€815 | -5.9% |
| Amounts receivable within one year | 40/41 | €120 | - | -€120 | |
| Other amounts receivable | 41 | €120 | - | -€120 | |
| Cash at bank and in hand | 54/58 | €13,624 | €12,928 | -€696 | -5.1% |
| Total equity and liabilities | 10/49 | €13,744 | €12,928 | -€815 | -5.9% |
| Equity | 10/15 | €13,468 | €12,715 | -€753 | -5.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,983 | -€7,736 | -€753 | -10.8% |
| Amounts payable | 17/49 | €275 | €213 | -€62 | -22.5% |
| Amounts payable within one year | 42/48 | €275 | €213 | -€62 | -22.5% |
| Other amounts payable | 47/48 | €275 | €213 | -€62 | -22.5% |
| Other operating charges | 640/8 | €62 | - | -€62 | |
| Gross operating margin | 9900 | -€540 | -€658 | -€118 | -21.9% |
| Operating profit (loss) | 9901 | -€602 | -€658 | -€56 | -9.3% |
| Financial income | 75/76B | €107 | - | -€107 | |
| Recurring financial income | 75 | €107 | - | -€107 | |
| Financial charges | 65/66B | €96 | €96 | = | 0.0% |
| Recurring financial charges | 65 | €96 | €96 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€590 | -€753 | -€164 | -27.7% |
| Income taxes | 67/77 | €32 | - | -€32 | |
| Profit (loss) for the period | 9904 | -€622 | -€753 | -€131 | -21.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€622 | -€753 | -€131 | -21.1% |
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 21 October 2026 via checked.be.