Chez Thib: 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.
Chez Thib
Largest movements
- Financial fixed assets -€32,941
down €32,941 (-99.1%), from €33,231 to €290
- Cash +€12,039
up €12,039 (+66.5%), from €18,117 to €30,156
mainly Investment in fixed assets (net) (+€31,491) and Depreciation (+€11,405)
- Tangible fixed assets -€9,955
down €9,955 (-23.2%), from €42,929 to €32,975
of which Plant, machinery and equipment: -€8,600
- Tax, wage and social debts -€15,605
down €15,605 (-67.2%), from €23,237 to €7,632
of which Taxes: -€13,447
- Profit (loss) carried forward -€14,634
down €14,634 (-70.1%), from €20,887 to €6,253
- Debts after one year -€8,358
down €8,358 (-31.1%), from €26,890 to €18,532
- Other debts +€5,812
up €5,812 (+2,716%), from €214 to €6,026
- Financial charges +€33,453
up €33,453 (+1,947%), from €1,718 to €35,171
of which Non-recurring financial charges: +€32,932
- Staff costs +€24,024
up €24,024 (+85.4%), from €28,142 to €52,166
- Taxes -€11,471
down €11,471 (-95.2%), from €12,043 to €572
- Gross operating margin +€4,297
up €4,297 (+5.0%), from €85,542 to €89,839
- Other operating charges +€2,595
up €2,595 (+101%), from €2,564 to €5,159
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 | €107,330 | €76,125 | -€31,205 | -29.1% |
| Fixed assets | 21/28 | €76,160 | €33,265 | -€42,896 | -56.3% |
| Tangible fixed assets | 22/27 | €42,929 | €32,975 | -€9,955 | -23.2% |
| Plant, machinery and equipment | 23 | €34,735 | €26,135 | -€8,600 | -24.8% |
| Furniture and vehicles | 24 | €564 | €1,623 | +€1,060 | +188% |
| Other tangible fixed assets | 26 | €7,631 | €5,217 | -€2,414 | -31.6% |
| Financial fixed assets | 28 | €33,231 | €290 | -€32,941 | -99.1% |
| Current assets | 29/58 | €31,170 | €42,861 | +€11,691 | +37.5% |
| Stocks and contracts in progress | 3 | €5,645 | €4,843 | -€802 | -14.2% |
| Stocks | 30/36 | €5,645 | €4,843 | -€802 | -14.2% |
| Amounts receivable within one year | 40/41 | €4,703 | €4,948 | +€245 | +5.2% |
| Trade receivables | 40 | €1,283 | €554 | -€728 | -56.8% |
| Other amounts receivable | 41 | €3,420 | €4,393 | +€973 | +28.5% |
| Cash at bank and in hand | 54/58 | €18,117 | €30,156 | +€12,039 | +66.5% |
| Deferred charges and accrued income | 490/1 | €2,704 | €2,914 | +€210 | +7.8% |
| Total equity and liabilities | 10/49 | €107,330 | €76,125 | -€31,205 | -29.1% |
| Equity | 10/15 | €41,347 | €26,713 | -€14,634 | -35.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,887 | €6,253 | -€14,634 | -70.1% |
| Amounts payable | 17/49 | €65,983 | €49,412 | -€16,571 | -25.1% |
| Amounts payable after more than one year | 17 | €26,890 | €18,532 | -€8,358 | -31.1% |
| Financial debts | 170/4 | €26,890 | €18,532 | -€8,358 | -31.1% |
| Amounts payable within one year | 42/48 | €38,713 | €30,247 | -€8,467 | -21.9% |
| Current portion of amounts payable after more than one year | 42 | €8,029 | €8,358 | +€330 | +4.1% |
| Trade debts | 44 | €7,234 | €8,231 | +€997 | +13.8% |
| Suppliers | 440/4 | €7,234 | €8,231 | +€997 | +13.8% |
| Taxes, remuneration and social security | 45 | €23,237 | €7,632 | -€15,605 | -67.2% |
| Taxes | 450/3 | €14,623 | €1,177 | -€13,447 | -92.0% |
| Remuneration and social security | 454/9 | €8,614 | €6,455 | -€2,158 | -25.1% |
| Other amounts payable | 47/48 | €214 | €6,026 | +€5,812 | +2,716% |
| Accrued charges and deferred income | 492/3 | €380 | €634 | +€254 | +66.9% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €28,142 | €52,166 | +€24,024 | +85.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,981 | €11,405 | +€423 | +3.9% |
| Other operating charges | 640/8 | €2,564 | €5,159 | +€2,595 | +101% |
| Gross operating margin | 9900 | €85,542 | €89,839 | +€4,297 | +5.0% |
| Operating profit (loss) | 9901 | €43,855 | €21,109 | -€22,746 | -51.9% |
| Financial income | 75/76B | €35 | €0 | -€35 | -100% |
| Recurring financial income | 75 | €35 | €0 | -€35 | -100% |
| Financial charges | 65/66B | €1,718 | €35,171 | +€33,453 | +1,947% |
| Recurring financial charges | 65 | €1,718 | €2,239 | +€520 | +30.3% |
| Non-recurring financial charges | 66B | - | €32,932 | +€32,932 | |
| Profit (loss) for the period before taxes | 9903 | €42,172 | -€14,062 | -€56,233 | |
| Income taxes | 67/77 | €12,043 | €572 | -€11,471 | -95.2% |
| Profit (loss) for the period | 9904 | €30,129 | -€14,634 | -€44,763 | |
| Profit (loss) for the period to be appropriated | 9905 | €30,129 | -€14,634 | -€44,763 |
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 23 October 2026 via checked.be.