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
- Cash -€52,964
down €52,964 (-97.7%), from €54,225 to €1,261
mainly Debts after one year (-€82,489) and Current portion of long-term debt (-€18,869)
- Tangible fixed assets -€7,935
down €7,935 (-8.1%), from €97,988 to €90,053
- Debts after one year -€82,489
down €82,489 (-90.4%), from €91,239 to €8,750
- Other debts +€43,829
up €43,829 (+28.4%), from €154,078 to €197,907
- Current portion of long-term debt -€18,869
no longer reported in 2025 (was €18,869)
- Profit (loss) carried forward -€3,628
down €3,628 (-24.5%), from -€14,797 to -€18,425
- Gross operating margin -€7,241
down €7,241 (-26.5%), from €27,351 to €20,110
- Financial charges -€1,783
down €1,783 (-50.6%), from €3,526 to €1,742
- Depreciation +€1,174
up €1,174 (+6.5%), from €18,036 to €19,211
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 | €277,213 | €216,314 | -€60,899 | -22.0% |
| Fixed assets | 21/28 | €222,988 | €215,053 | -€7,935 | -3.6% |
| Tangible fixed assets | 22/27 | €97,988 | €90,053 | -€7,935 | -8.1% |
| Land and buildings | 22 | €97,988 | €90,053 | -€7,935 | -8.1% |
| Financial fixed assets | 28 | €125,000 | €125,000 | = | 0.0% |
| Current assets | 29/58 | €54,225 | €1,261 | -€52,964 | -97.7% |
| Cash at bank and in hand | 54/58 | €54,225 | €1,261 | -€52,964 | -97.7% |
| Total equity and liabilities | 10/49 | €277,213 | €216,314 | -€60,899 | -22.0% |
| Equity | 10/15 | €7,458 | €3,831 | -€3,628 | -48.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €3,664 | €3,664 | = | 0.0% |
| Non-distributable reserves | 130/1 | €193 | €193 | = | 0.0% |
| Other | 1319 | €193 | €193 | = | 0.0% |
| Distributable reserves | 133 | €3,471 | €3,471 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,797 | -€18,425 | -€3,628 | -24.5% |
| Amounts payable | 17/49 | €269,755 | €212,483 | -€57,271 | -21.2% |
| Amounts payable after more than one year | 17 | €91,239 | €8,750 | -€82,489 | -90.4% |
| Financial debts | 170/4 | €91,239 | €8,750 | -€82,489 | -90.4% |
| Amounts payable within one year | 42/48 | €178,516 | €203,733 | +€25,218 | +14.1% |
| Current portion of amounts payable after more than one year | 42 | €18,869 | - | -€18,869 | |
| Trade debts | 44 | €5,569 | €5,826 | +€258 | +4.6% |
| Suppliers | 440/4 | €5,569 | €5,826 | +€258 | +4.6% |
| Other amounts payable | 47/48 | €154,078 | €197,907 | +€43,829 | +28.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,036 | €19,211 | +€1,174 | +6.5% |
| Other operating charges | 640/8 | €2,588 | €2,785 | +€197 | +7.6% |
| Non-recurring operating charges | 66A | €125 | - | -€125 | |
| Gross operating margin | 9900 | €27,351 | €20,110 | -€7,241 | -26.5% |
| Operating profit (loss) | 9901 | €6,602 | -€1,885 | -€8,487 | |
| Financial charges | 65/66B | €3,526 | €1,742 | -€1,783 | -50.6% |
| Recurring financial charges | 65 | €3,526 | €1,742 | -€1,783 | -50.6% |
| Profit (loss) for the period before taxes | 9903 | €3,076 | -€3,628 | -€6,704 | |
| Income taxes | 67/77 | €35 | - | -€35 | |
| Profit (loss) for the period | 9904 | €3,041 | -€3,628 | -€6,669 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,041 | -€3,628 | -€6,669 |
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 4 October 2026 via checked.be.