CHIANDRO: 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.
CHIANDRO
Largest movements
- Receivables within one year -€35,582
down €35,582 (-50.8%), from €70,051 to €34,469
of which Trade receivables: -€45,450
- Cash -€27,700
down €27,700 (-28.6%), from €97,017 to €69,316
mainly Other debts (-€43,144) and Trade debts (-€24,529)
- Stocks and contracts -€23,548
down €23,548 (-27.7%), from €84,879 to €61,331
- Deferred charges and accrued income +€5,806
up €5,806 (+32.1%), from €18,074 to €23,880
- Other debts -€43,144
down €43,144 (-100.0%), from €43,144 to €0
- Trade debts -€24,529
down €24,529 (-17.8%), from €137,418 to €112,890
- Reserves -€21,845
down €21,845 (-38.6%), from €56,610 to €34,765
- Tax, wage and social debts +€7,530
up €7,530 (+26.8%), from €28,090 to €35,619
of which Remuneration and social security: +€14,114
- Gross operating margin -€70,032
down €70,032 (-17.0%), from €411,351 to €341,318
- Staff costs +€64,377
up €64,377 (+21.9%), from €293,852 to €358,228
- Taxes -€12,050
down €12,050 (-100.0%), from €12,050 to €0
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 | €271,462 | €189,474 | -€81,988 | -30.2% |
| Fixed assets | 21/28 | €1,441 | €477 | -€964 | -66.9% |
| Tangible fixed assets | 22/27 | €1,441 | €477 | -€964 | -66.9% |
| Plant, machinery and equipment | 23 | €1,441 | €477 | -€964 | -66.9% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €270,020 | €188,997 | -€81,024 | -30.0% |
| Stocks and contracts in progress | 3 | €84,879 | €61,331 | -€23,548 | -27.7% |
| Stocks | 30/36 | €84,879 | €61,331 | -€23,548 | -27.7% |
| Amounts receivable within one year | 40/41 | €70,051 | €34,469 | -€35,582 | -50.8% |
| Trade receivables | 40 | €50,664 | €5,215 | -€45,450 | -89.7% |
| Other amounts receivable | 41 | €19,387 | €29,255 | +€9,868 | +50.9% |
| Cash at bank and in hand | 54/58 | €97,017 | €69,316 | -€27,700 | -28.6% |
| Deferred charges and accrued income | 490/1 | €18,074 | €23,880 | +€5,806 | +32.1% |
| Total equity and liabilities | 10/49 | €271,462 | €189,474 | -€81,988 | -30.2% |
| Equity | 10/15 | €62,810 | €40,965 | -€21,845 | -34.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €56,610 | €34,765 | -€21,845 | -38.6% |
| Distributable reserves | 133 | €56,610 | €34,765 | -€21,845 | -38.6% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €208,652 | €148,509 | -€60,143 | -28.8% |
| Amounts payable within one year | 42/48 | €208,652 | €148,509 | -€60,143 | -28.8% |
| Trade debts | 44 | €137,418 | €112,890 | -€24,529 | -17.8% |
| Suppliers | 440/4 | €137,418 | €112,890 | -€24,529 | -17.8% |
| Taxes, remuneration and social security | 45 | €28,090 | €35,619 | +€7,530 | +26.8% |
| Taxes | 450/3 | €6,585 | €0 | -€6,585 | -100.0% |
| Remuneration and social security | 454/9 | €21,505 | €35,619 | +€14,114 | +65.6% |
| Other amounts payable | 47/48 | €43,144 | €0 | -€43,144 | -100.0% |
| Remuneration, social security and pensions | 62 | €293,852 | €358,228 | +€64,377 | +21.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €964 | €964 | = | 0.0% |
| Other operating charges | 640/8 | €999 | €2,232 | +€1,233 | +123.4% |
| Gross operating margin | 9900 | €411,351 | €341,318 | -€70,032 | -17.0% |
| Operating profit (loss) | 9901 | €115,535 | -€20,106 | -€135,642 | |
| Financial income | 75/76B | €1,648 | €984 | -€664 | -40.3% |
| Recurring financial income | 75 | €1,648 | €984 | -€664 | -40.3% |
| Financial charges | 65/66B | €4,718 | €2,722 | -€1,996 | -42.3% |
| Recurring financial charges | 65 | €4,718 | €2,722 | -€1,996 | -42.3% |
| Profit (loss) for the period before taxes | 9903 | €112,465 | -€21,845 | -€134,310 | |
| Income taxes | 67/77 | €12,050 | €0 | -€12,050 | -100.0% |
| Profit (loss) for the period | 9904 | €100,415 | -€21,845 | -€122,260 | |
| Profit (loss) for the period to be appropriated | 9905 | €100,415 | -€21,845 | -€122,260 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.