CHAKIRS: 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.
CHAKIRS
Largest movements
- Receivables within one year -€346,768
down €346,768 (-4.1%), from €8.5m to €8.2m
of which Trade receivables: -€1.2m
- Cash -€293,183
down €293,183 (-31.7%), from €924,996 to €631,813
mainly Trade debts (-€1.4m) and Investment in fixed assets (net) (-€47,203)
- Trade debts -€1.4m
down €1.4m (-95.7%), from €1.5m to €63,828
- Profit (loss) carried forward +€801,916
up €801,916 (+9.8%), from €8.2m to €9.0m
- Turnover +€1.6m
up €1.6m (+31.5%), from €5.2m to €6.9m
- Gross operating margin +€197,545
up €197,545 (+9.6%), from €2.1m to €2.3m
- Write-downs +€105,677
up €105,677 (+19.1%), from €552,555 to €658,232
- Purchases and services +€103,362
up €103,362 (+2.3%), from €4.5m to €4.6m
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 | €9,679,331 | €9,072,656 | -€606,675 | -6.3% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €192,442 | €201,214 | +€8,771 | +4.6% |
| Intangible fixed assets | 21 | €0 | €0 | = | 0.0% |
| Tangible fixed assets | 22/27 | €152,563 | €161,334 | +€8,771 | +5.7% |
| Land and buildings | 22 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €53,708 | €77,454 | +€23,746 | +44.2% |
| Furniture and vehicles | 24 | €74,545 | €63,772 | -€10,774 | -14.5% |
| Other tangible fixed assets | 26 | €24,309 | €20,108 | -€4,201 | -17.3% |
| Financial fixed assets | 28 | €39,880 | €39,880 | = | 0.0% |
| Current assets | 29/58 | €9,486,888 | €8,871,442 | -€615,446 | -6.5% |
| Stocks and contracts in progress | 3 | €37,761 | €62,266 | +€24,505 | +64.9% |
| Stocks | 30/36 | €37,761 | €62,266 | +€24,505 | +64.9% |
| Amounts receivable within one year | 40/41 | €8,519,685 | €8,172,917 | -€346,768 | -4.1% |
| Trade receivables | 40 | €7,404,786 | €6,181,866 | -€1.2m | -16.5% |
| Other amounts receivable | 41 | €1,114,899 | €1,991,052 | +€876,153 | +78.6% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €924,996 | €631,813 | -€293,183 | -31.7% |
| Deferred charges and accrued income | 490/1 | €4,446 | €4,446 | = | 0.0% |
| Total equity and liabilities | 10/49 | €9,679,331 | €9,072,656 | -€606,675 | -6.3% |
| Equity | 10/15 | €8,206,820 | €9,008,736 | +€801,916 | +9.8% |
| Contributions | 10/11 | €35,945 | €35,945 | = | 0.0% |
| Capital | 10 | €35,945 | €35,945 | = | 0.0% |
| Issued capital | 100 | €35,945 | €35,945 | = | 0.0% |
| Reserves | 13 | €3,594 | €3,594 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,594 | €3,594 | = | 0.0% |
| Legal reserve | 130 | €3,594 | €3,594 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,167,281 | €8,969,197 | +€801,916 | +9.8% |
| Amounts payable | 17/49 | €1,472,511 | €63,920 | -€1.4m | -95.7% |
| Amounts payable within one year | 42/48 | €1,472,511 | €63,920 | -€1.4m | -95.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | €0 | = | |
| Trade debts | 44 | €1,472,511 | €63,828 | -€1.4m | -95.7% |
| Suppliers | 440/4 | €1,472,511 | €63,828 | -€1.4m | -95.7% |
| Taxes, remuneration and social security | 45 | €0 | €92 | +€92 | |
| Taxes | 450/3 | €0 | €0 | = | |
| Remuneration and social security | 454/9 | €0 | €92 | +€92 | |
| Turnover | 70 | €5,218,056 | €6,863,238 | +€1.6m | +31.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €4,505,469 | €4,608,832 | +€103,362 | +2.3% |
| Remuneration, social security and pensions | 62 | €180,871 | €207,471 | +€26,599 | +14.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,731 | €38,432 | +€6,701 | +21.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €552,555 | €658,232 | +€105,677 | +19.1% |
| Other operating charges | 640/8 | €41,711 | €54,211 | +€12,501 | +30.0% |
| Non-recurring operating charges | 66A | - | €0 | = | |
| Gross operating margin | 9900 | €2,056,861 | €2,254,406 | +€197,545 | +9.6% |
| Operating profit (loss) | 9901 | €1,249,993 | €1,296,061 | +€46,068 | +3.7% |
| Financial charges | 65/66B | €12,096 | €14,743 | +€2,647 | +21.9% |
| Recurring financial charges | 65 | €12,096 | €14,743 | +€2,647 | +21.9% |
| Profit (loss) for the period before taxes | 9903 | €1,237,897 | €1,281,318 | +€43,421 | +3.5% |
| Income taxes | 67/77 | €470,858 | €479,402 | +€8,544 | +1.8% |
| Profit (loss) for the period | 9904 | €767,039 | €801,916 | +€34,877 | +4.5% |
| Profit (loss) for the period to be appropriated | 9905 | €767,039 | €801,916 | +€34,877 | +4.5% |
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 27 October 2026 via checked.be.