CHIARA: 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.
CHIARA
Largest movements
- Tangible fixed assets -€13,470
down €13,470 (-22.1%), from €60,837 to €47,366
- Cash -€10,898
down €10,898 (-86.5%), from €12,601 to €1,703
mainly Other debts (-€20,450) and Net result for the year (-€6,655)
- Receivables within one year -€3,585
down €3,585 (-52.7%), from €6,799 to €3,213
of which Trade receivables: -€1,856
- Other debts -€20,450
down €20,450 (-12.4%), from €164,307 to €143,858
- Profit (loss) carried forward -€6,655
down €6,655 (-5.8%), from -€114,556 to -€121,211
- Tax, wage and social debts -€1,793
down €1,793 (-20.4%), from €8,788 to €6,994
- Trade debts +€1,355
up €1,355 (+92.4%), from €1,467 to €2,822
- Gross operating margin -€14,972
down €14,972 (-62.4%), from €24,008 to €9,035
- Depreciation +€7,889
up €7,889 (+141.3%), from €5,581 to €13,470
- Other operating charges -€5,409
down €5,409 (-83.1%), from €6,508 to €1,100
- Taxes -€2,528
down €2,528 (-69.6%), from €3,630 to €1,102
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 | €82,146 | €53,913 | -€28,234 | -34.4% |
| Fixed assets | 21/28 | €60,837 | €47,366 | -€13,470 | -22.1% |
| Tangible fixed assets | 22/27 | €60,837 | €47,366 | -€13,470 | -22.1% |
| Furniture and vehicles | 24 | €60,837 | €47,366 | -€13,470 | -22.1% |
| Current assets | 29/58 | €21,310 | €6,546 | -€14,763 | -69.3% |
| Amounts receivable within one year | 40/41 | €6,799 | €3,213 | -€3,585 | -52.7% |
| Trade receivables | 40 | €5,069 | €3,213 | -€1,856 | -36.6% |
| Other amounts receivable | 41 | €1,730 | - | -€1,730 | |
| Cash at bank and in hand | 54/58 | €12,601 | €1,703 | -€10,898 | -86.5% |
| Deferred charges and accrued income | 490/1 | €1,910 | €1,630 | -€280 | -14.7% |
| Total equity and liabilities | 10/49 | €82,146 | €53,913 | -€28,234 | -34.4% |
| Equity | 10/15 | -€93,106 | -€99,761 | -€6,655 | -7.1% |
| Contributions | 10/11 | €19,500 | €19,500 | = | 0.0% |
| Reserves | 13 | €1,950 | €1,950 | = | 0.0% |
| Distributable reserves | 133 | €1,950 | €1,950 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€114,556 | -€121,211 | -€6,655 | -5.8% |
| Amounts payable | 17/49 | €175,253 | €153,674 | -€21,579 | -12.3% |
| Amounts payable within one year | 42/48 | €175,253 | €153,674 | -€21,579 | -12.3% |
| Financial debts | 43 | €691 | - | -€691 | |
| Credit institutions | 430/8 | €691 | - | -€691 | |
| Trade debts | 44 | €1,467 | €2,822 | +€1,355 | +92.4% |
| Suppliers | 440/4 | €1,467 | €2,822 | +€1,355 | +92.4% |
| Taxes, remuneration and social security | 45 | €8,788 | €6,994 | -€1,793 | -20.4% |
| Taxes | 450/3 | €8,788 | €6,994 | -€1,793 | -20.4% |
| Other amounts payable | 47/48 | €164,307 | €143,858 | -€20,450 | -12.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,581 | €13,470 | +€7,889 | +141.3% |
| Other operating charges | 640/8 | €6,508 | €1,100 | -€5,409 | -83.1% |
| Gross operating margin | 9900 | €24,008 | €9,035 | -€14,972 | -62.4% |
| Operating profit (loss) | 9901 | €11,918 | -€5,535 | -€17,453 | |
| Financial charges | 65/66B | €89 | €18 | -€71 | -79.8% |
| Recurring financial charges | 65 | €89 | €18 | -€71 | -79.8% |
| Profit (loss) for the period before taxes | 9903 | €11,829 | -€5,553 | -€17,382 | |
| Income taxes | 67/77 | €3,630 | €1,102 | -€2,528 | -69.6% |
| Profit (loss) for the period | 9904 | €8,199 | -€6,655 | -€14,854 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,199 | -€6,655 | -€14,854 |
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 29 September 2026 via checked.be.