Cab. Dent. CHIARADIA: 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.
Cab. Dent. CHIARADIA
Largest movements
- Cash +€86,947
up €86,947 (+44.7%), from €194,538 to €281,485
mainly Net result for the year (+€93,386) and Other debts (+€26,009)
- Receivables within one year -€21,885
down €21,885 (-15.0%), from €145,979 to €124,094
- Reserves +€30,418
up €30,418 (+8.9%), from €339,931 to €370,349
of which Distributable reserves: +€30,418
- Other debts +€26,009
up €26,009 (+78.0%), from €33,325 to €59,334
- Gross operating margin +€11,110
up €11,110 (+9.0%), from €123,548 to €134,659
- Financial income +€7,049
up €7,049 (+73.9%), from €9,540 to €16,589
- Taxes +€5,993
up €5,993 (+15.2%), from €39,504 to €45,497
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 | €404,965 | €461,807 | +€56,843 | +14.0% |
| Fixed assets | 21/28 | €10,232 | €6,856 | -€3,375 | -33.0% |
| Tangible fixed assets | 22/27 | €10,232 | €6,856 | -€3,375 | -33.0% |
| Plant, machinery and equipment | 23 | €5,650 | €3,518 | -€2,132 | -37.7% |
| Other tangible fixed assets | 26 | €4,582 | €3,338 | -€1,243 | -27.1% |
| Current assets | 29/58 | €394,733 | €454,951 | +€60,218 | +15.3% |
| Amounts receivable within one year | 40/41 | €145,979 | €124,094 | -€21,885 | -15.0% |
| Other amounts receivable | 41 | €145,979 | €124,094 | -€21,885 | -15.0% |
| Current investments | 50/53 | €43,233 | €40,118 | -€3,114 | -7.2% |
| Cash at bank and in hand | 54/58 | €194,538 | €281,485 | +€86,947 | +44.7% |
| Deferred charges and accrued income | 490/1 | €10,983 | €9,253 | -€1,730 | -15.8% |
| Total equity and liabilities | 10/49 | €404,965 | €461,807 | +€56,843 | +14.0% |
| Equity | 10/15 | €352,331 | €382,749 | +€30,418 | +8.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €339,931 | €370,349 | +€30,418 | +8.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Own shares acquired | 1312 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €338,071 | €368,489 | +€30,418 | +9.0% |
| Amounts payable | 17/49 | €52,634 | €79,059 | +€26,425 | +50.2% |
| Amounts payable within one year | 42/48 | €52,634 | €79,059 | +€26,425 | +50.2% |
| Trade debts | 44 | €4,133 | €920 | -€3,214 | -77.8% |
| Suppliers | 440/4 | €4,133 | €920 | -€3,214 | -77.8% |
| Taxes, remuneration and social security | 45 | €15,175 | €18,805 | +€3,629 | +23.9% |
| Taxes | 450/3 | €15,175 | €18,805 | +€3,629 | +23.9% |
| Other amounts payable | 47/48 | €33,325 | €59,334 | +€26,009 | +78.0% |
| Remuneration, social security and pensions | 62 | €7,633 | €7,608 | -€25 | -0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,262 | €3,375 | -€887 | -20.8% |
| Other operating charges | 640/8 | €480 | €392 | -€88 | -18.4% |
| Non-recurring operating charges | 66A | - | €732 | +€732 | |
| Gross operating margin | 9900 | €123,548 | €134,659 | +€11,110 | +9.0% |
| Operating profit (loss) | 9901 | €111,173 | €122,551 | +€11,379 | +10.2% |
| Financial income | 75/76B | €9,540 | €16,589 | +€7,049 | +73.9% |
| Recurring financial income | 75 | €9,540 | €16,589 | +€7,049 | +73.9% |
| Financial charges | 65/66B | €385 | €257 | -€128 | -33.3% |
| Recurring financial charges | 65 | €385 | €257 | -€128 | -33.3% |
| Profit (loss) for the period before taxes | 9903 | €120,328 | €138,883 | +€18,555 | +15.4% |
| Income taxes | 67/77 | €39,504 | €45,497 | +€5,993 | +15.2% |
| Profit (loss) for the period | 9904 | €80,824 | €93,386 | +€12,562 | +15.5% |
| Profit (loss) for the period to be appropriated | 9905 | €80,824 | €93,386 | +€12,562 | +15.5% |
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 26 October 2026 via checked.be.