Chiark: 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.
Chiark
Largest movements
- Receivables within one year +€31,820
up €31,820 (+179.3%), from €17,750 to €49,570
of which Trade receivables: +€32,437
- Cash -€9,185
down €9,185 (-10.0%), from €92,239 to €83,054
mainly Receivables within one year (-€31,820) and Contributions, distributions and other (-€25,000)
- Other debts +€14,761
up €14,761 (+267.7%), from €5,514 to €20,275
- Tax, wage and social debts +€13,761
up €13,761 (+1155.2%), from €1,191 to €14,952
- Reserves -€10,000
down €10,000 (-11.1%), from €90,000 to €80,000
- Trade debts +€5,640
up €5,640 (+877.2%), from €643 to €6,283
- Current portion of long-term debt -€4,057
no longer reported in 2025 (was €4,057)
- Gross operating margin -€21,617
down €21,617 (-46.0%), from €47,029 to €25,412
- Taxes -€4,007
down €4,007 (-46.1%), from €8,699 to €4,692
- Depreciation +€877
up €877 (+35.4%), from €2,480 to €3,357
- Financial charges -€474
down €474 (-76.1%), from €623 to €149
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 | €116,134 | €138,456 | +€22,322 | +19.2% |
| Fixed assets | 21/28 | €6,145 | €5,101 | -€1,045 | -17.0% |
| Tangible fixed assets | 22/27 | €6,145 | €5,101 | -€1,045 | -17.0% |
| Furniture and vehicles | 24 | €6,145 | €5,101 | -€1,045 | -17.0% |
| Current assets | 29/58 | €109,988 | €133,355 | +€23,367 | +21.2% |
| Amounts receivable within one year | 40/41 | €17,750 | €49,570 | +€31,820 | +179.3% |
| Trade receivables | 40 | €13,832 | €46,269 | +€32,437 | +234.5% |
| Other amounts receivable | 41 | €3,918 | €3,301 | -€617 | -15.7% |
| Cash at bank and in hand | 54/58 | €92,239 | €83,054 | -€9,185 | -10.0% |
| Deferred charges and accrued income | 490/1 | - | €731 | +€731 | |
| Total equity and liabilities | 10/49 | €116,134 | €138,456 | +€22,322 | +19.2% |
| Equity | 10/15 | €104,728 | €96,945 | -€7,783 | -7.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €90,000 | €80,000 | -€10,000 | -11.1% |
| Distributable reserves | 133 | €90,000 | €80,000 | -€10,000 | -11.1% |
| Profit (loss) carried forward | 14 | €13,728 | €15,945 | +€2,217 | +16.1% |
| Amounts payable | 17/49 | €11,405 | €41,510 | +€30,105 | +264.0% |
| Amounts payable within one year | 42/48 | €11,405 | €41,510 | +€30,105 | +264.0% |
| Current portion of amounts payable after more than one year | 42 | €4,057 | - | -€4,057 | |
| Trade debts | 44 | €643 | €6,283 | +€5,640 | +877.2% |
| Suppliers | 440/4 | €643 | €6,283 | +€5,640 | +877.2% |
| Taxes, remuneration and social security | 45 | €1,191 | €14,952 | +€13,761 | +1155.2% |
| Taxes | 450/3 | €1,191 | €14,952 | +€13,761 | +1155.2% |
| Other amounts payable | 47/48 | €5,514 | €20,275 | +€14,761 | +267.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,480 | €3,357 | +€877 | +35.4% |
| Other operating charges | 640/8 | €46 | - | -€46 | |
| Gross operating margin | 9900 | €47,029 | €25,412 | -€21,617 | -46.0% |
| Operating profit (loss) | 9901 | €44,503 | €22,055 | -€22,448 | -50.4% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €623 | €149 | -€474 | -76.1% |
| Recurring financial charges | 65 | €623 | €149 | -€474 | -76.1% |
| Profit (loss) for the period before taxes | 9903 | €43,880 | €21,909 | -€21,971 | -50.1% |
| Income taxes | 67/77 | €8,699 | €4,692 | -€4,007 | -46.1% |
| Profit (loss) for the period | 9904 | €35,181 | €17,217 | -€17,964 | -51.1% |
| Profit (loss) for the period to be appropriated | 9905 | €35,181 | €17,217 | -€17,964 | -51.1% |
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.