Chernivtsi: 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.
Chernivtsi
Largest movements
- Tangible fixed assets +€14,621
up €14,621 (+78.0%), from €18,738 to €33,359
of which Furniture and vehicles: +€14,049
- Cash -€5,608
down €5,608 (-90.2%), from €6,217 to €608
mainly Other debts (-€33,150) and Investment in fixed assets (net) (-€23,441)
- Intangible fixed assets -€5,000
down €5,000 (-33.3%), from €15,000 to €10,000
- Trade debts +€42,098
up €42,098 (+243%), from €17,343 to €59,441
- Other debts -€33,150
no longer reported in 2025 (was €33,150)
- Tax, wage and social debts -€21,651
down €21,651 (-84.5%), from €25,634 to €3,983
of which Remuneration and social security: -€15,569
- Profit (loss) carried forward +€15,931
up €15,931 (+210%), from €7,602 to €23,534
- Gross operating margin +€27,517
up €27,517 (+102%), from €27,035 to €54,552
- Financial charges +€4,057
up €4,057 (+481%), from €844 to €4,901
- Taxes +€3,628
up €3,628 (+449%), from €808 to €4,436
- Depreciation +€2,973
up €2,973 (+27.4%), from €10,848 to €13,821
- Other operating charges +€2,540
up €2,540 (+562%), from €452 to €2,992
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 | €84,729 | €87,957 | +€3,228 | +3.8% |
| Fixed assets | 21/28 | €33,738 | €43,359 | +€9,621 | +28.5% |
| Intangible fixed assets | 21 | €15,000 | €10,000 | -€5,000 | -33.3% |
| Tangible fixed assets | 22/27 | €18,738 | €33,359 | +€14,621 | +78.0% |
| Plant, machinery and equipment | 23 | €1,888 | €2,459 | +€572 | +30.3% |
| Furniture and vehicles | 24 | €16,850 | €30,899 | +€14,049 | +83.4% |
| Current assets | 29/58 | €50,991 | €44,599 | -€6,393 | -12.5% |
| Amounts receivable within one year | 40/41 | €44,775 | €43,990 | -€784 | -1.8% |
| Trade receivables | 40 | €33,415 | €31,019 | -€2,396 | -7.2% |
| Other amounts receivable | 41 | €11,360 | €12,972 | +€1,612 | +14.2% |
| Cash at bank and in hand | 54/58 | €6,217 | €608 | -€5,608 | -90.2% |
| Total equity and liabilities | 10/49 | €84,729 | €87,957 | +€3,228 | +3.8% |
| Equity | 10/15 | €8,602 | €24,534 | +€15,931 | +185% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,602 | €23,534 | +€15,931 | +210% |
| Amounts payable | 17/49 | €76,127 | €63,424 | -€12,703 | -16.7% |
| Amounts payable within one year | 42/48 | €76,127 | €63,424 | -€12,703 | -16.7% |
| Trade debts | 44 | €17,343 | €59,441 | +€42,098 | +243% |
| Suppliers | 440/4 | €17,343 | €59,441 | +€42,098 | +243% |
| Taxes, remuneration and social security | 45 | €25,634 | €3,983 | -€21,651 | -84.5% |
| Taxes | 450/3 | €10,065 | €3,983 | -€6,082 | -60.4% |
| Remuneration and social security | 454/9 | €15,569 | - | -€15,569 | |
| Other amounts payable | 47/48 | €33,150 | - | -€33,150 | |
| Remuneration, social security and pensions | 62 | €10,853 | €12,483 | +€1,630 | +15.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,848 | €13,821 | +€2,973 | +27.4% |
| Other operating charges | 640/8 | €452 | €2,992 | +€2,540 | +562% |
| Gross operating margin | 9900 | €27,035 | €54,552 | +€27,517 | +102% |
| Operating profit (loss) | 9901 | €4,883 | €25,257 | +€20,374 | +417% |
| Financial income | 75/76B | €1 | €12 | +€11 | +922% |
| Recurring financial income | 75 | €1 | €12 | +€11 | +922% |
| Financial charges | 65/66B | €844 | €4,901 | +€4,057 | +481% |
| Recurring financial charges | 65 | €844 | €4,901 | +€4,057 | +481% |
| Profit (loss) for the period before taxes | 9903 | €4,040 | €20,368 | +€16,328 | +404% |
| Income taxes | 67/77 | €808 | €4,436 | +€3,628 | +449% |
| Profit (loss) for the period | 9904 | €3,232 | €15,931 | +€12,699 | +393% |
| Profit (loss) for the period to be appropriated | 9905 | €3,232 | €15,931 | +€12,699 | +393% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.