CHAIRISA: 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.
CHAIRISA
Largest movements
- Tangible fixed assets -€16,461
down €16,461 (-11.7%), from €141,059 to €124,598
of which Plant, machinery and equipment: -€13,399
- Cash -€2,204
down €2,204 (-68.2%), from €3,230 to €1,026
mainly Debts after one year (-€12,215) and Trade debts (-€6,634)
- Debts after one year -€12,215
down €12,215 (-9.3%), from €131,730 to €119,515
of which Financial debts: -€8,748
- Trade debts -€6,634
down €6,634 (-95.4%), from €6,955 to €321
- Gross operating margin +€30,422
up €30,422 (+1,078%), from €2,822 to €33,244
- Depreciation -€3,089
down €3,089 (-15.8%), from €19,550 to €16,461
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 | €144,396 | €125,624 | -€18,772 | -13.0% |
| Fixed assets | 21/28 | €141,059 | €124,598 | -€16,461 | -11.7% |
| Tangible fixed assets | 22/27 | €141,059 | €124,598 | -€16,461 | -11.7% |
| Land and buildings | 22 | €28,840 | €27,174 | -€1,666 | -5.8% |
| Plant, machinery and equipment | 23 | €106,851 | €93,452 | -€13,399 | -12.5% |
| Furniture and vehicles | 24 | €5,368 | €3,972 | -€1,396 | -26.0% |
| Current assets | 29/58 | €3,337 | €1,026 | -€2,311 | -69.3% |
| Cash at bank and in hand | 54/58 | €3,230 | €1,026 | -€2,204 | -68.2% |
| Deferred charges and accrued income | 490/1 | €107 | - | -€107 | |
| Total equity and liabilities | 10/49 | €144,396 | €125,624 | -€18,772 | -13.0% |
| Equity | 10/15 | -€25,634 | -€25,873 | -€239 | -0.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Contributions outside capital | 11 | €20,000 | €20,000 | = | 0.0% |
| Other | 1109/19 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€47,634 | -€47,873 | -€239 | -0.5% |
| Amounts payable | 17/49 | €170,030 | €151,497 | -€18,533 | -10.9% |
| Amounts payable after more than one year | 17 | €131,730 | €119,515 | -€12,215 | -9.3% |
| Financial debts | 170/4 | €125,973 | €117,225 | -€8,748 | -6.9% |
| Other amounts payable | 178/9 | €5,757 | €2,290 | -€3,467 | -60.2% |
| Amounts payable within one year | 42/48 | €37,913 | €31,582 | -€6,331 | -16.7% |
| Current portion of amounts payable after more than one year | 42 | €17,661 | €17,287 | -€374 | -2.1% |
| Trade debts | 44 | €6,955 | €321 | -€6,634 | -95.4% |
| Suppliers | 440/4 | €6,955 | €321 | -€6,634 | -95.4% |
| Other amounts payable | 47/48 | €13,297 | €13,974 | +€677 | +5.1% |
| Accrued charges and deferred income | 492/3 | €387 | €400 | +€13 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,550 | €16,461 | -€3,089 | -15.8% |
| Other operating charges | 640/8 | €2,823 | €2,579 | -€244 | -8.6% |
| Non-recurring operating charges | 66A | - | €7,356 | +€7,356 | |
| Gross operating margin | 9900 | €2,822 | €33,244 | +€30,422 | +1,078% |
| Operating profit (loss) | 9901 | -€19,551 | €6,848 | +€26,399 | |
| Financial charges | 65/66B | €7,284 | €7,087 | -€197 | -2.7% |
| Recurring financial charges | 65 | €7,284 | €7,087 | -€197 | -2.7% |
| Profit (loss) for the period before taxes | 9903 | -€26,835 | -€239 | +€26,596 | +99.1% |
| Profit (loss) for the period | 9904 | -€26,835 | -€239 | +€26,596 | +99.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,835 | -€239 | +€26,596 | +99.1% |
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 15 October 2026 via checked.be.