Cheap T'Chip: 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.
Cheap T'Chip
Largest movements
- Cash +€50,237
up €50,237 (+111%), from €45,286 to €95,523
mainly Receivables within one year (+€40,914) and Net result for the year (+€34,336)
- Receivables within one year -€40,914
down €40,914 (-99.2%), from €41,260 to €346
of which Other amounts receivable: -€29,385
- Stocks and contracts -€2,122
down €2,122 (-47.4%), from €4,480 to €2,358
- Reserves +€31,837
new in 2025: €31,837
- Investment grants -€29,400
no longer reported in 2025 (was €29,400)
- Other debts +€2,411
up €2,411 (+45.4%), from €5,306 to €7,717
- Tax, wage and social debts +€1,484
up €1,484 (+54.3%), from €2,735 to €4,219
- Gross operating margin +€17,332
up €17,332 (+77.3%), from €22,419 to €39,751
- Taxes +€1,887
up €1,887 (+80.9%), from €2,332 to €4,219
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 | €92,511 | €98,936 | +€6,425 | +6.9% |
| Fixed assets | 21/28 | €604 | €57 | -€547 | -90.6% |
| Tangible fixed assets | 22/27 | €604 | €57 | -€547 | -90.6% |
| Furniture and vehicles | 24 | €604 | €57 | -€547 | -90.6% |
| Current assets | 29/58 | €91,907 | €98,879 | +€6,972 | +7.6% |
| Stocks and contracts in progress | 3 | €4,480 | €2,358 | -€2,122 | -47.4% |
| Stocks | 30/36 | €4,480 | €2,358 | -€2,122 | -47.4% |
| Amounts receivable within one year | 40/41 | €41,260 | €346 | -€40,914 | -99.2% |
| Trade receivables | 40 | €11,818 | €289 | -€11,529 | -97.6% |
| Other amounts receivable | 41 | €29,442 | €57 | -€29,385 | -99.8% |
| Cash at bank and in hand | 54/58 | €45,286 | €95,523 | +€50,237 | +111% |
| Deferred charges and accrued income | 490/1 | €881 | €652 | -€229 | -26.0% |
| Total equity and liabilities | 10/49 | €92,511 | €98,936 | +€6,425 | +6.9% |
| Equity | 10/15 | €84,258 | €86,695 | +€2,437 | +2.9% |
| Contributions | 10/11 | €4,500 | €4,500 | = | 0.0% |
| Reserves | 13 | - | €31,837 | +€31,837 | |
| Distributable reserves | 133 | - | €31,837 | +€31,837 | |
| Profit (loss) carried forward | 14 | €50,358 | €50,358 | = | 0.0% |
| Investment grants | 15 | €29,400 | - | -€29,400 | |
| Amounts payable | 17/49 | €8,253 | €12,241 | +€3,988 | +48.3% |
| Amounts payable within one year | 42/48 | €8,059 | €12,047 | +€3,988 | +49.5% |
| Financial debts | 43 | €18 | €111 | +€93 | +517% |
| Credit institutions | 430/8 | €18 | €111 | +€93 | +517% |
| Taxes, remuneration and social security | 45 | €2,735 | €4,219 | +€1,484 | +54.3% |
| Taxes | 450/3 | €2,735 | €4,219 | +€1,484 | +54.3% |
| Other amounts payable | 47/48 | €5,306 | €7,717 | +€2,411 | +45.4% |
| Accrued charges and deferred income | 492/3 | €194 | €194 | = | 0.0% |
| Non-recurring operating income | 76A | €60 | - | -€60 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €611 | €547 | -€64 | -10.5% |
| Other operating charges | 640/8 | €531 | €632 | +€101 | +19.0% |
| Gross operating margin | 9900 | €22,419 | €39,751 | +€17,332 | +77.3% |
| Operating profit (loss) | 9901 | €21,277 | €38,572 | +€17,295 | +81.3% |
| Financial income | 75/76B | €60 | €75 | +€15 | +25.0% |
| Recurring financial income | 75 | €60 | €75 | +€15 | +25.0% |
| Non-recurring financial income | 76B | €60 | €75 | +€15 | +25.0% |
| Financial charges | 65/66B | €105 | €92 | -€13 | -12.4% |
| Recurring financial charges | 65 | €105 | €92 | -€13 | -12.4% |
| Profit (loss) for the period before taxes | 9903 | €21,232 | €38,555 | +€17,323 | +81.6% |
| Income taxes | 67/77 | €2,332 | €4,219 | +€1,887 | +80.9% |
| Profit (loss) for the period | 9904 | €18,900 | €34,336 | +€15,436 | +81.7% |
| Profit (loss) for the period to be appropriated | 9905 | €18,900 | €34,336 | +€15,436 | +81.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.