CHIAPPARO CONSTRUCTIONS: what changed
Two fiscal 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.
CHIAPPARO CONSTRUCTIONS
Largest movements
- Stocks and contracts -€324,360
down €324,360 (-61.0%), from €531,999 to €207,639
- Cash -€190,710
down €190,710 (-96.3%), from €197,946 to €7,236
mainly Debts after one year (-€230,468) and Tax, wage and social debts (-€226,187)
- Receivables within one year +€114,921
up €114,921, from €0 to €114,921
of which Other amounts receivable: +€114,921
- Debts after one year -€230,468
down €230,468 (-100.0%), from €230,468 to €0
- Tax, wage and social debts -€226,187
down €226,187 (-99.9%), from €226,308 to €121
- Other debts +€105,000
up €105,000 (+313.5%), from €33,488 to €138,488
- Trade debts -€45,617
down €45,617 (-61.8%), from €73,803 to €28,186
of which Suppliers: -€45,617
- Gross operating margin -€190,815
down €190,815, from €185,498 to -€5,317
- Financial charges -€64,798
down €64,798 (-94.8%), from €68,320 to €3,521
- Taxes -€35,839
down €35,839, from €30,000 to -€5,839
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 | €734,888 | €333,612 | -€401,276 | -54.6% |
| Fixed assets | 21/28 | €2,587 | €2,777 | +€190 | +7.3% |
| Financial fixed assets | 28 | €2,587 | €2,777 | +€190 | +7.3% |
| Current assets | 29/58 | €732,301 | €330,835 | -€401,466 | -54.8% |
| Stocks and contracts in progress | 3 | €531,999 | €207,639 | -€324,360 | -61.0% |
| Stocks | 30/36 | €531,999 | €207,639 | -€324,360 | -61.0% |
| Amounts receivable within one year | 40/41 | €0 | €114,921 | +€114,921 | |
| Trade receivables | 40 | €0 | €0 | = | |
| Other amounts receivable | 41 | €0 | €114,921 | +€114,921 | |
| Cash at bank and in hand | 54/58 | €197,946 | €7,236 | -€190,710 | -96.3% |
| Deferred charges and accrued income | 490/1 | €2,356 | €1,039 | -€1,317 | -55.9% |
| Total equity and liabilities | 10/49 | €734,888 | €333,612 | -€401,276 | -54.6% |
| Equity | 10/15 | €153,844 | €149,839 | -€4,004 | -2.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €133,384 | €129,379 | -€4,004 | -3.0% |
| Amounts payable | 17/49 | €581,044 | €183,772 | -€397,272 | -68.4% |
| Amounts payable after more than one year | 17 | €230,468 | €0 | -€230,468 | -100.0% |
| Financial debts | 170/4 | €230,468 | €0 | -€230,468 | -100.0% |
| Amounts payable within one year | 42/48 | €333,598 | €166,794 | -€166,804 | -50.0% |
| Trade debts | 44 | €73,803 | €28,186 | -€45,617 | -61.8% |
| Suppliers | 440/4 | €73,253 | €27,636 | -€45,617 | -62.3% |
| Bills of exchange payable | 441 | €550 | €550 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €226,308 | €121 | -€226,187 | -99.9% |
| Taxes | 450/3 | €226,308 | €121 | -€226,187 | -99.9% |
| Other amounts payable | 47/48 | €33,488 | €138,488 | +€105,000 | +313.5% |
| Accrued charges and deferred income | 492/3 | €16,978 | €16,978 | = | 0.0% |
| Other operating charges | 640/8 | €584 | €1,006 | +€422 | +72.2% |
| Gross operating margin | 9900 | €185,498 | -€5,317 | -€190,815 | |
| Operating profit (loss) | 9901 | €184,914 | -€6,322 | -€191,236 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €68,320 | €3,521 | -€64,798 | -94.8% |
| Recurring financial charges | 65 | €68,320 | €3,521 | -€64,798 | -94.8% |
| Profit (loss) for the period before taxes | 9903 | €116,595 | -€9,843 | -€126,438 | |
| Income taxes | 67/77 | €30,000 | -€5,839 | -€35,839 | |
| Profit (loss) for the period | 9904 | €86,595 | -€4,004 | -€90,599 | |
| Profit (loss) for the period to be appropriated | 9905 | €86,595 | -€4,004 | -€90,599 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.