BELGIAN CHIPS: what changed
Two fiscal 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.
BELGIAN CHIPS
Largest movements
- Tangible fixed assets -€1,533
down €1,533 (-50.0%), from €3,067 to €1,534
- Stocks and contracts +€516
up €516 (+34.9%), from €1,479 to €1,995
- Cash +€336
up €336 (+42.7%), from €787 to €1,123
mainly Debts after one year (+€5,544) and Depreciation (+€1,533)
- Profit (loss) carried forward -€5,803
down €5,803 (-18.3%), from -€31,656 to -€37,459
- Debts after one year +€5,544
up €5,544 (+34.7%), from €15,971 to €21,515
- Tax, wage and social debts -€1,310
no longer reported in 2025 (was €1,310)
- Trade debts +€897
up €897 (+261.5%), from €343 to €1,240
- Contributions +€149
up €149 (+0.8%), from €18,592 to €18,741
- Gross operating margin -€17,620
down €17,620, from €16,141 to -€1,479
- Depreciation -€4,000
down €4,000 (-72.3%), from €5,533 to €1,533
- Other operating charges +€1,329
up €1,329 (+346.1%), from €384 to €1,713
- Financial charges +€234
up €234 (+27.7%), from €844 to €1,078
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 | €7,594 | €6,922 | -€672 | -8.8% |
| Fixed assets | 21/28 | €3,067 | €1,534 | -€1,533 | -50.0% |
| Tangible fixed assets | 22/27 | €3,067 | €1,534 | -€1,533 | -50.0% |
| Furniture and vehicles | 24 | €3,067 | €1,534 | -€1,533 | -50.0% |
| Current assets | 29/58 | €4,527 | €5,388 | +€861 | +19.0% |
| Stocks and contracts in progress | 3 | €1,479 | €1,995 | +€516 | +34.9% |
| Stocks | 30/36 | €1,479 | €1,995 | +€516 | +34.9% |
| Amounts receivable within one year | 40/41 | - | €9 | +€9 | |
| Other amounts receivable | 41 | - | €9 | +€9 | |
| Cash at bank and in hand | 54/58 | €787 | €1,123 | +€336 | +42.7% |
| Deferred charges and accrued income | 490/1 | €2,261 | €2,261 | = | 0.0% |
| Total equity and liabilities | 10/49 | €7,594 | €6,922 | -€672 | -8.8% |
| Equity | 10/15 | -€10,030 | -€15,833 | -€5,803 | -57.9% |
| Contributions | 10/11 | €18,592 | €18,741 | +€149 | +0.8% |
| Capital | 10 | €18,592 | - | -€18,592 | |
| Issued capital | 100 | €18,592 | - | -€18,592 | |
| Reserves | 13 | €3,034 | €2,885 | -€149 | -4.9% |
| Non-distributable reserves | 130/1 | €149 | - | -€149 | |
| Legal reserve | 130 | €149 | - | -€149 | |
| Distributable reserves | 133 | €2,885 | €2,885 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,656 | -€37,459 | -€5,803 | -18.3% |
| Amounts payable | 17/49 | €17,624 | €22,755 | +€5,131 | +29.1% |
| Amounts payable after more than one year | 17 | €15,971 | €21,515 | +€5,544 | +34.7% |
| Other amounts payable | 178/9 | €15,971 | €21,515 | +€5,544 | +34.7% |
| Amounts payable within one year | 42/48 | €1,653 | €1,240 | -€413 | -25.0% |
| Trade debts | 44 | €343 | €1,240 | +€897 | +261.5% |
| Suppliers | 440/4 | €343 | €1,240 | +€897 | +261.5% |
| Taxes, remuneration and social security | 45 | €1,310 | - | -€1,310 | |
| Taxes | 450/3 | €1,310 | - | -€1,310 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,533 | €1,533 | -€4,000 | -72.3% |
| Other operating charges | 640/8 | €384 | €1,713 | +€1,329 | +346.1% |
| Gross operating margin | 9900 | €16,141 | -€1,479 | -€17,620 | |
| Operating profit (loss) | 9901 | €10,224 | -€4,725 | -€14,949 | |
| Financial charges | 65/66B | €844 | €1,078 | +€234 | +27.7% |
| Recurring financial charges | 65 | €844 | €1,078 | +€234 | +27.7% |
| Profit (loss) for the period before taxes | 9903 | €9,380 | -€5,803 | -€15,183 | |
| Profit (loss) for the period | 9904 | €9,380 | -€5,803 | -€15,183 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,380 | -€5,803 | -€15,183 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.