CHATIMIBE: 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.
CHATIMIBE
Largest movements
- Current investments +€303,030
up €303,030 (+25.3%), from €1.2m to €1.5m
- Profit (loss) carried forward +€352,169
up €352,169 (+14.0%), from €2.5m to €2.9m
- Debts after one year -€182,428
down €182,428 (-70.6%), from €258,440 to €76,012
- Other debts +€169,816
up €169,816 (+92331.5%), from €184 to €170,000
- Financial income +€288,142
up €288,142 (+87.0%), from €331,338 to €619,481
- Taxes -€9,501
down €9,501, from €9,401 to -€99
- Financial charges -€8,594
down €8,594 (-33.1%), from €25,979 to €17,384
- Gross operating margin +€2,631
up €2,631 (+5.0%), from -€52,658 to -€50,027
- Other operating charges -€968
no longer reported in 2025 (was €968)
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 | €2,950,805 | €3,290,545 | +€339,741 | +11.5% |
| Fixed assets | 21/28 | €1,335,000 | €1,335,000 | = | 0.0% |
| Financial fixed assets | 28 | €1,335,000 | €1,335,000 | = | 0.0% |
| Current assets | 29/58 | €1,615,805 | €1,955,545 | +€339,741 | +21.0% |
| Amounts receivable within one year | 40/41 | €360,494 | €365,893 | +€5,399 | +1.5% |
| Trade receivables | 40 | - | €8,043 | +€8,043 | |
| Other amounts receivable | 41 | €360,494 | €357,850 | -€2,644 | -0.7% |
| Current investments | 50/53 | €1,200,000 | €1,503,030 | +€303,030 | +25.3% |
| Cash at bank and in hand | 54/58 | €55,310 | €86,622 | +€31,312 | +56.6% |
| Total equity and liabilities | 10/49 | €2,950,805 | €3,290,545 | +€339,741 | +11.5% |
| Equity | 10/15 | €2,509,753 | €2,861,922 | +€352,169 | +14.0% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Capital | 10 | €1,500 | €1,500 | = | 0.0% |
| Issued capital | 100 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,508,253 | €2,860,422 | +€352,169 | +14.0% |
| Amounts payable | 17/49 | €441,051 | €428,624 | -€12,428 | -2.8% |
| Amounts payable after more than one year | 17 | €258,440 | €76,012 | -€182,428 | -70.6% |
| Financial debts | 170/4 | €258,440 | €76,012 | -€182,428 | -70.6% |
| Amounts payable within one year | 42/48 | €182,612 | €352,428 | +€169,816 | +93.0% |
| Current portion of amounts payable after more than one year | 42 | €182,428 | €182,428 | = | 0.0% |
| Other amounts payable | 47/48 | €184 | €170,000 | +€169,816 | +92331.5% |
| Accrued charges and deferred income | 492/3 | - | €184 | +€184 | |
| Other operating charges | 640/8 | €968 | - | -€968 | |
| Gross operating margin | 9900 | -€52,658 | -€50,027 | +€2,631 | +5.0% |
| Operating profit (loss) | 9901 | -€53,626 | -€50,027 | +€3,599 | +6.7% |
| Financial income | 75/76B | €331,338 | €619,481 | +€288,142 | +87.0% |
| Recurring financial income | 75 | €331,338 | €619,481 | +€288,142 | +87.0% |
| Financial charges | 65/66B | €25,979 | €17,384 | -€8,594 | -33.1% |
| Recurring financial charges | 65 | €25,979 | €17,384 | -€8,594 | -33.1% |
| Profit (loss) for the period before taxes | 9903 | €251,734 | €552,069 | +€300,335 | +119.3% |
| Income taxes | 67/77 | €9,401 | -€99 | -€9,501 | |
| Profit (loss) for the period | 9904 | €242,332 | €552,169 | +€309,836 | +127.9% |
| Profit (loss) for the period to be appropriated | 9905 | €242,332 | €552,169 | +€309,836 | +127.9% |
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 1 October 2026 via checked.be.