Chaviter: what changed
What changed
Chaviter
filed annual accounts (NBB)
Net result for the year
-€178,831
2024 · €54,181-€233,012
Equity
€6.7m
2024 · €6.9m-€178,831
Cash
€175,121
2024 · €58,595+€116,526
Balance sheet total
€7.2m
2024 · €7.3m-€161,131
Largest movements
Assets
- Tangible fixed assets -€148,087
down €148,087 (-4.8%), from €3.1m to €2.9m
of which Land and buildings: -€136,172
- Receivables within one year -€120,278
down €120,278 (-63.8%), from €188,444 to €68,165
of which Other amounts receivable: -€109,643
- Cash +€116,526
up €116,526 (+199%), from €58,595 to €175,121
mainly Depreciation (+€152,056) and Receivables within one year (+€120,278)
Equity and liabilities
- Reserves -€178,831
down €178,831 (-4.3%), from €4.1m to €3.9m
of which Distributable reserves: -€110,826
Income statement
- Gross operating margin -€239,643
down €239,643, from €149,235 to -€90,409
- Financial income +€47,666
up €47,666 (+94.8%), from €50,303 to €97,969
- Other operating charges +€34,246
up €34,246 (+146%), from €23,487 to €57,733
- Depreciation +€14,487
up €14,487 (+10.5%), from €137,569 to €152,056
- Taxes -€7,455
down €7,455 (-77.2%), from €9,659 to €2,203
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€54,181
Gross operating margin
-€239,643
Depreciation
-€14,487
Other operating charges
-€34,246
Financial income
+€47,666
Financial charges
-€2,973
Taxes
+€7,455
Deferred taxes and other
+€3,216
Result 2025
-€178,831
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€110,740
Investment
+€5,787
Financing
€0
Cash 2024
€58,595
From operations (derived)
+€110,740
Net result for the year
-€178,831
Depreciation
+€152,056
Receivables within one year
+€120,278
Deferred charges and accrued income
-€463
Provisions
-€30,970
Trade debts
+€49,515
Smaller working-capital items
+€95
Accrued charges and deferred income
-€941
Investment (derived)
+€5,787
Investment in fixed assets (net)
+€5,787
Cash 2025
€175,121
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,344,854 | €7,183,722 | -€161,131 | -2.2% |
| Fixed assets | 21/28 | €3,088,982 | €2,931,139 | -€157,843 | -5.1% |
| Intangible fixed assets | 21 | €9,756 | €0 | -€9,756 | -100% |
| Tangible fixed assets | 22/27 | €3,079,226 | €2,931,139 | -€148,087 | -4.8% |
| Land and buildings | 22 | €3,023,858 | €2,887,686 | -€136,172 | -4.5% |
| Plant, machinery and equipment | 23 | €55,368 | €43,453 | -€11,915 | -21.5% |
| Current assets | 29/58 | €4,255,872 | €4,252,583 | -€3,289 | -0.1% |
| Amounts receivable within one year | 40/41 | €188,444 | €68,165 | -€120,278 | -63.8% |
| Trade receivables | 40 | €11,635 | €1,000 | -€10,635 | -91.4% |
| Other amounts receivable | 41 | €176,808 | €67,165 | -€109,643 | -62.0% |
| Current investments | 50/53 | €4,000,000 | €4,000,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €58,595 | €175,121 | +€116,526 | +199% |
| Deferred charges and accrued income | 490/1 | €8,834 | €9,297 | +€463 | +5.2% |
| Total equity and liabilities | 10/49 | €7,344,854 | €7,183,722 | -€161,131 | -2.2% |
| Equity | 10/15 | €6,886,283 | €6,707,452 | -€178,831 | -2.6% |
| Contributions | 10/11 | €2,768,337 | €2,768,337 | = | 0.0% |
| Capital | 10 | €2,569,015 | €2,569,015 | = | 0.0% |
| Issued capital | 100 | €2,575,207 | €2,575,207 | = | 0.0% |
| Uncalled capital | 101 | €6,192 | €6,192 | = | 0.0% |
| Contributions outside capital | 11 | €199,321 | €199,321 | = | 0.0% |
| Other | 1109/19 | €199,321 | €199,321 | = | 0.0% |
| Reserves | 13 | €4,117,946 | €3,939,115 | -€178,831 | -4.3% |
| Non-distributable reserves | 130/1 | €172,930 | €172,930 | = | 0.0% |
| Legal reserve | 130 | €172,923 | €172,923 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7 | €7 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,009,390 | €941,385 | -€68,005 | -6.7% |
| Distributable reserves | 133 | €2,935,626 | €2,824,800 | -€110,826 | -3.8% |
| Provisions and deferred taxes | 16 | €395,130 | €364,160 | -€30,970 | -7.8% |
| Deferred taxes | 168 | €395,130 | €364,160 | -€30,970 | -7.8% |
| Amounts payable | 17/49 | €63,441 | €112,111 | +€48,669 | +76.7% |
| Amounts payable within one year | 42/48 | €60,937 | €110,547 | +€49,610 | +81.4% |
| Trade debts | 44 | €44,910 | €94,424 | +€49,515 | +110% |
| Suppliers | 440/4 | €44,910 | €94,424 | +€49,515 | +110% |
| Taxes, remuneration and social security | 45 | €247 | €302 | +€55 | +22.3% |
| Taxes | 450/3 | €247 | €302 | +€55 | +22.3% |
| Other amounts payable | 47/48 | €15,780 | €15,820 | +€40 | +0.3% |
| Accrued charges and deferred income | 492/3 | €2,505 | €1,564 | -€941 | -37.6% |
| Non-recurring operating income | 76A | €45,057 | €0 | -€45,057 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €137,569 | €152,056 | +€14,487 | +10.5% |
| Other operating charges | 640/8 | €23,487 | €57,733 | +€34,246 | +146% |
| Gross operating margin | 9900 | €149,235 | -€90,409 | -€239,643 | |
| Operating profit (loss) | 9901 | -€11,821 | -€300,198 | -€288,377 | -2,440% |
| Financial income | 75/76B | €50,303 | €97,969 | +€47,666 | +94.8% |
| Recurring financial income | 75 | €50,303 | €97,969 | +€47,666 | +94.8% |
| Financial charges | 65/66B | €2,395 | €5,368 | +€2,973 | +124% |
| Recurring financial charges | 65 | €2,395 | €5,368 | +€2,973 | +124% |
| Profit (loss) for the period before taxes | 9903 | €36,086 | -€207,597 | -€243,683 | |
| Transfer from deferred taxes | 780 | €27,754 | €30,970 | +€3,216 | +11.6% |
| Income taxes | 67/77 | €9,659 | €2,203 | -€7,455 | -77.2% |
| Profit (loss) for the period | 9904 | €54,181 | -€178,831 | -€233,012 | |
| Transfer from tax-exempt reserves | 789 | €58,358 | €68,005 | +€9,648 | +16.5% |
| Profit (loss) for the period to be appropriated | 9905 | €112,539 | -€110,826 | -€223,364 |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.