CHI: 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.
CHI
Largest movements
- Cash +€10,834
up €10,834 (+222.6%), from €4,867 to €15,701
mainly Net result for the year (+€22,642) and Depreciation (+€5,787)
- Tangible fixed assets -€5,787
down €5,787 (-91.2%), from €6,346 to €559
of which Furniture and vehicles: -€5,675
- Deferred charges and accrued income -€3,702
down €3,702 (-57.8%), from €6,403 to €2,701
- Stocks and contracts +€3,303
up €3,303 (+5.7%), from €57,618 to €60,921
- Profit (loss) carried forward +€22,642
up €22,642 (+90.7%), from -€24,964 to -€2,322
- Trade debts -€9,115
down €9,115 (-81.2%), from €11,218 to €2,104
- Tax, wage and social debts -€5,517
down €5,517 (-97.9%), from €5,635 to €118
of which Remuneration and social security: -€5,188
- Current portion of long-term debt -€4,109
down €4,109 (-100.0%), from €4,109 to €0
- Gross operating margin +€31,901
up €31,901, from -€1,687 to €30,215
- Depreciation -€8,245
down €8,245 (-58.8%), from €14,032 to €5,787
- Taxes +€1,798
up €1,798 (+591.9%), from €304 to €2,102
- Financial income +€807
up €807 (+32.9%), from €2,452 to €3,259
- Other operating charges -€699
down €699 (-43.8%), from €1,595 to €896
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €78,021 | €82,031 | +€4,010 | +5.1% |
| Fixed assets | 21/28 | €6,496 | €709 | -€5,787 | -89.1% |
| Tangible fixed assets | 22/27 | €6,346 | €559 | -€5,787 | -91.2% |
| Land and buildings | 22 | €112 | €0 | -€112 | -100.0% |
| Furniture and vehicles | 24 | €6,234 | €559 | -€5,675 | -91.0% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €71,525 | €81,322 | +€9,797 | +13.7% |
| Stocks and contracts in progress | 3 | €57,618 | €60,921 | +€3,303 | +5.7% |
| Stocks | 30/36 | €57,618 | €60,921 | +€3,303 | +5.7% |
| Amounts receivable within one year | 40/41 | €2,637 | €1,999 | -€638 | -24.2% |
| Trade receivables | 40 | €73 | €0 | -€73 | -100.0% |
| Other amounts receivable | 41 | €2,564 | €1,999 | -€565 | -22.1% |
| Cash at bank and in hand | 54/58 | €4,867 | €15,701 | +€10,834 | +222.6% |
| Deferred charges and accrued income | 490/1 | €6,403 | €2,701 | -€3,702 | -57.8% |
| Total equity and liabilities | 10/49 | €78,021 | €82,031 | +€4,010 | +5.1% |
| Equity | 10/15 | €54,693 | €77,335 | +€22,642 | +41.4% |
| Contributions | 10/11 | €35,077 | €35,077 | = | 0.0% |
| Reserves | 13 | €44,580 | €44,580 | = | 0.0% |
| Tax-exempt reserves | 132 | €77 | €77 | = | 0.0% |
| Distributable reserves | 133 | €44,503 | €44,503 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,964 | -€2,322 | +€22,642 | +90.7% |
| Amounts payable | 17/49 | €23,328 | €4,695 | -€18,633 | -79.9% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €23,328 | €4,587 | -€18,741 | -80.3% |
| Current portion of amounts payable after more than one year | 42 | €4,109 | €0 | -€4,109 | -100.0% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €11,218 | €2,104 | -€9,115 | -81.2% |
| Suppliers | 440/4 | €11,218 | €2,104 | -€9,115 | -81.2% |
| Taxes, remuneration and social security | 45 | €5,635 | €118 | -€5,517 | -97.9% |
| Taxes | 450/3 | €447 | €118 | -€329 | -73.5% |
| Remuneration and social security | 454/9 | €5,188 | €0 | -€5,188 | -100.0% |
| Other amounts payable | 47/48 | €2,365 | €2,364 | -€1 | 0.0% |
| Accrued charges and deferred income | 492/3 | €0 | €109 | +€109 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,032 | €5,787 | -€8,245 | -58.8% |
| Other operating charges | 640/8 | €1,595 | €896 | -€699 | -43.8% |
| Gross operating margin | 9900 | -€1,687 | €30,215 | +€31,901 | |
| Operating profit (loss) | 9901 | -€17,314 | €23,531 | +€40,845 | |
| Financial income | 75/76B | €2,452 | €3,259 | +€807 | +32.9% |
| Recurring financial income | 75 | €2,452 | €3,259 | +€807 | +32.9% |
| Financial charges | 65/66B | €1,743 | €2,047 | +€305 | +17.5% |
| Recurring financial charges | 65 | €1,743 | €2,047 | +€305 | +17.5% |
| Profit (loss) for the period before taxes | 9903 | -€16,604 | €24,744 | +€41,348 | |
| Income taxes | 67/77 | €304 | €2,102 | +€1,798 | +591.9% |
| Profit (loss) for the period | 9904 | -€16,908 | €22,642 | +€39,550 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,908 | €22,642 | +€39,550 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.