C.H.I.X.: 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.
C.H.I.X.
Largest movements
- Tangible fixed assets -€29,419
down €29,419 (-31.0%), from €94,867 to €65,448
- Cash -€21,941
down €21,941 (-98.7%), from €22,223 to €282
mainly Net result for the year (-€28,361) and Other debts (-€12,799)
- Receivables within one year -€13,297
down €13,297 (-77.4%), from €17,175 to €3,878
of which Trade receivables: -€14,111
- Profit (loss) carried forward -€28,361
down €28,361 (-153%), from -€18,480 to -€46,841
- Other debts -€12,799
down €12,799 (-15.1%), from €84,620 to €71,821
- Tax, wage and social debts -€8,854
down €8,854 (-62.0%), from €14,282 to €5,428
of which Remuneration and social security: -€7,048
- Trade debts -€8,629
down €8,629 (-23.1%), from €37,329 to €28,700
- Accrued charges and deferred income -€7,707
no longer reported in 2025 (was €7,707)
- Turnover -€398,438
down €398,438 (-74.9%), from €531,779 to €133,341
- Purchases and services -€319,012
down €319,012 (-67.8%), from €470,432 to €151,419
- Gross operating margin -€78,485
down €78,485 (-81.4%), from €96,432 to €17,947
- Staff costs -€23,626
down €23,626 (-75.0%), from €31,500 to €7,874
- Other operating charges -€19,239
down €19,239 (-76.1%), from €25,292 to €6,052
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 | €144,057 | €77,708 | -€66,349 | -46.1% |
| Fixed assets | 21/28 | €102,967 | €73,548 | -€29,419 | -28.6% |
| Tangible fixed assets | 22/27 | €94,867 | €65,448 | -€29,419 | -31.0% |
| Land and buildings | 22 | €31,233 | €23,476 | -€7,757 | -24.8% |
| Plant, machinery and equipment | 23 | €26,090 | €18,773 | -€7,316 | -28.0% |
| Furniture and vehicles | 24 | €32,821 | €20,243 | -€12,579 | -38.3% |
| Other tangible fixed assets | 26 | €4,724 | €2,957 | -€1,767 | -37.4% |
| Financial fixed assets | 28 | €8,100 | €8,100 | = | 0.0% |
| Current assets | 29/58 | €41,090 | €4,160 | -€36,930 | -89.9% |
| Stocks and contracts in progress | 3 | €895 | - | -€895 | |
| Stocks | 30/36 | €895 | - | -€895 | |
| Amounts receivable within one year | 40/41 | €17,175 | €3,878 | -€13,297 | -77.4% |
| Trade receivables | 40 | €14,111 | - | -€14,111 | |
| Other amounts receivable | 41 | €3,064 | €3,878 | +€814 | +26.6% |
| Cash at bank and in hand | 54/58 | €22,223 | €282 | -€21,941 | -98.7% |
| Deferred charges and accrued income | 490/1 | €798 | - | -€798 | |
| Total equity and liabilities | 10/49 | €144,057 | €77,708 | -€66,349 | -46.1% |
| Equity | 10/15 | €120 | -€28,241 | -€28,361 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,480 | -€46,841 | -€28,361 | -153% |
| Amounts payable | 17/49 | €143,937 | €105,949 | -€37,988 | -26.4% |
| Amounts payable within one year | 42/48 | €136,231 | €105,949 | -€30,282 | -22.2% |
| Trade debts | 44 | €37,329 | €28,700 | -€8,629 | -23.1% |
| Suppliers | 440/4 | €37,329 | €28,700 | -€8,629 | -23.1% |
| Taxes, remuneration and social security | 45 | €14,282 | €5,428 | -€8,854 | -62.0% |
| Taxes | 450/3 | €5,318 | €3,512 | -€1,806 | -34.0% |
| Remuneration and social security | 454/9 | €8,964 | €1,916 | -€7,048 | -78.6% |
| Other amounts payable | 47/48 | €84,620 | €71,821 | -€12,799 | -15.1% |
| Accrued charges and deferred income | 492/3 | €7,707 | - | -€7,707 | |
| Turnover | 70 | €531,779 | €133,341 | -€398,438 | -74.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €470,432 | €151,419 | -€319,012 | -67.8% |
| Remuneration, social security and pensions | 62 | €31,500 | €7,874 | -€23,626 | -75.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,048 | €24,419 | -€3,629 | -12.9% |
| Other operating charges | 640/8 | €25,292 | €6,052 | -€19,239 | -76.1% |
| Gross operating margin | 9900 | €96,432 | €17,947 | -€78,485 | -81.4% |
| Operating profit (loss) | 9901 | €11,593 | -€20,398 | -€31,991 | |
| Financial income | 75/76B | €2 | €4 | +€2 | +117% |
| Recurring financial income | 75 | €2 | €4 | +€2 | +117% |
| Financial charges | 65/66B | €4,152 | €3,718 | -€434 | -10.5% |
| Recurring financial charges | 65 | €4,152 | €3,718 | -€434 | -10.5% |
| Profit (loss) for the period before taxes | 9903 | €7,443 | -€24,112 | -€31,555 | |
| Income taxes | 67/77 | €6,972 | €4,248 | -€2,724 | -39.1% |
| Profit (loss) for the period | 9904 | €471 | -€28,361 | -€28,831 | |
| Profit (loss) for the period to be appropriated | 9905 | €471 | -€28,361 | -€28,831 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.