CHIARA DUA: 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.
CHIARA DUA
Largest movements
- Cash -€20,178
no longer reported in 2025 (was €20,178)
mainly Investment in fixed assets (net) (-€15,449) and Debts after one year (-€11,570)
- Tangible fixed assets +€4,666
up €4,666 (+8.3%), from €55,937 to €60,603
of which Other tangible fixed assets: +€12,750
- Current investments +€2,638
new in 2025: €2,638
- Intangible fixed assets +€1,288
new in 2025: €1,288
- Receivables within one year +€1,000
new in 2025: €1,000
- Debts after one year -€11,570
down €11,570 (-25.8%), from €44,773 to €33,204
- Other debts +€2,276
up €2,276 (+22.5%), from €10,107 to €12,383
- Depreciation +€5,267
up €5,267 (+125%), from €4,228 to €9,495
- Gross operating margin +€4,864
up €4,864 (+64.7%), from €7,518 to €12,382
- Financial charges +€1,246
up €1,246 (+143%), from €870 to €2,116
- Taxes -€706
down €706 (-81.6%), from €865 to €159
- Other operating charges +€247
up €247 (+111%), from €222 to €470
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 | €77,984 | €68,282 | -€9,702 | -12.4% |
| Fixed assets | 21/28 | €55,937 | €61,891 | +€5,954 | +10.6% |
| Intangible fixed assets | 21 | - | €1,288 | +€1,288 | |
| Tangible fixed assets | 22/27 | €55,937 | €60,603 | +€4,666 | +8.3% |
| Furniture and vehicles | 24 | €55,937 | €47,853 | -€8,084 | -14.5% |
| Other tangible fixed assets | 26 | - | €12,750 | +€12,750 | |
| Current assets | 29/58 | €22,047 | €6,391 | -€15,656 | -71.0% |
| Stocks and contracts in progress | 3 | - | €968 | +€968 | |
| Stocks | 30/36 | - | €968 | +€968 | |
| Amounts receivable within one year | 40/41 | - | €1,000 | +€1,000 | |
| Trade receivables | 40 | - | €1,000 | +€1,000 | |
| Current investments | 50/53 | - | €2,638 | +€2,638 | |
| Cash at bank and in hand | 54/58 | €20,178 | - | -€20,178 | |
| Deferred charges and accrued income | 490/1 | €1,869 | €1,785 | -€84 | -4.5% |
| Total equity and liabilities | 10/49 | €77,984 | €68,282 | -€9,702 | -12.4% |
| Equity | 10/15 | €8,801 | €8,943 | +€142 | +1.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €5,801 | €5,943 | +€142 | +2.5% |
| Distributable reserves | 133 | €5,801 | €5,943 | +€142 | +2.5% |
| Amounts payable | 17/49 | €69,183 | €59,338 | -€9,844 | -14.2% |
| Amounts payable after more than one year | 17 | €44,773 | €33,204 | -€11,570 | -25.8% |
| Financial debts | 170/4 | €44,773 | €33,204 | -€11,570 | -25.8% |
| Amounts payable within one year | 42/48 | €24,409 | €26,135 | +€1,725 | +7.1% |
| Current portion of amounts payable after more than one year | 42 | €11,118 | €11,570 | +€452 | +4.1% |
| Trade debts | 44 | €2,319 | €2,022 | -€297 | -12.8% |
| Suppliers | 440/4 | €2,319 | €2,022 | -€297 | -12.8% |
| Taxes, remuneration and social security | 45 | €865 | €159 | -€706 | -81.6% |
| Taxes | 450/3 | €865 | €159 | -€706 | -81.6% |
| Other amounts payable | 47/48 | €10,107 | €12,383 | +€2,276 | +22.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,228 | €9,495 | +€5,267 | +125% |
| Other operating charges | 640/8 | €222 | €470 | +€247 | +111% |
| Gross operating margin | 9900 | €7,518 | €12,382 | +€4,864 | +64.7% |
| Operating profit (loss) | 9901 | €3,067 | €2,417 | -€650 | -21.2% |
| Financial charges | 65/66B | €870 | €2,116 | +€1,246 | +143% |
| Recurring financial charges | 65 | €870 | €2,116 | +€1,246 | +143% |
| Profit (loss) for the period before taxes | 9903 | €2,197 | €302 | -€1,895 | -86.3% |
| Income taxes | 67/77 | €865 | €159 | -€706 | -81.6% |
| Profit (loss) for the period | 9904 | €1,331 | €142 | -€1,189 | -89.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,331 | €142 | -€1,189 | -89.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.