CHIARUSSO: 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.
CHIARUSSO
Largest movements
- Cash +€12,841
up €12,841 (+39.4%), from €32,622 to €45,463
mainly Net result for the year (+€15,328) and Other debts (+€6,301)
- Tangible fixed assets -€4,639
down €4,639 (-43.1%), from €10,755 to €6,116
of which Furniture and vehicles: -€3,439
- Receivables within one year -€2,400
no longer reported in 2025 (was €2,400)
- Deferred charges and accrued income -€1,910
no longer reported in 2025 (was €1,910)
- Other debts +€6,301
up €6,301 (+83.0%), from €7,590 to €13,892
- Trade debts -€5,047
down €5,047 (-51.0%), from €9,902 to €4,855
of which Suppliers: -€3,631
- Profit (loss) carried forward +€3,328
up €3,328 (+32.4%), from €10,267 to €13,595
- Tax, wage and social debts -€691
down €691 (-4.6%), from €14,928 to €14,238
of which Taxes: -€1,078
- Staff costs -€6,843
down €6,843 (-14.1%), from €48,461 to €41,618
- Taxes +€2,345
up €2,345 (+102%), from €2,308 to €4,653
- Gross operating margin +€2,322
up €2,322 (+3.6%), from €64,047 to €66,369
- Financial income +€1,798
up €1,798 (+27,119%), from €7 to €1,805
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 | €47,688 | €51,579 | +€3,892 | +8.2% |
| Fixed assets | 21/28 | €10,755 | €6,116 | -€4,639 | -43.1% |
| Tangible fixed assets | 22/27 | €10,755 | €6,116 | -€4,639 | -43.1% |
| Plant, machinery and equipment | 23 | €3,600 | €2,400 | -€1,200 | -33.3% |
| Furniture and vehicles | 24 | €7,155 | €3,716 | -€3,439 | -48.1% |
| Current assets | 29/58 | €36,932 | €45,463 | +€8,530 | +23.1% |
| Amounts receivable within one year | 40/41 | €2,400 | - | -€2,400 | |
| Trade receivables | 40 | €2,400 | - | -€2,400 | |
| Cash at bank and in hand | 54/58 | €32,622 | €45,463 | +€12,841 | +39.4% |
| Deferred charges and accrued income | 490/1 | €1,910 | - | -€1,910 | |
| Total equity and liabilities | 10/49 | €47,688 | €51,579 | +€3,892 | +8.2% |
| Equity | 10/15 | €15,267 | €18,595 | +€3,328 | +21.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,267 | €13,595 | +€3,328 | +32.4% |
| Amounts payable | 17/49 | €32,421 | €32,984 | +€564 | +1.7% |
| Amounts payable within one year | 42/48 | €32,421 | €32,984 | +€564 | +1.7% |
| Trade debts | 44 | €9,902 | €4,855 | -€5,047 | -51.0% |
| Suppliers | 440/4 | €8,486 | €4,855 | -€3,631 | -42.8% |
| Bills of exchange payable | 441 | €1,416 | - | -€1,416 | |
| Taxes, remuneration and social security | 45 | €14,928 | €14,238 | -€691 | -4.6% |
| Taxes | 450/3 | €10,316 | €9,238 | -€1,078 | -10.4% |
| Remuneration and social security | 454/9 | €4,612 | €4,999 | +€387 | +8.4% |
| Other amounts payable | 47/48 | €7,590 | €13,892 | +€6,301 | +83.0% |
| Remuneration, social security and pensions | 62 | €48,461 | €41,618 | -€6,843 | -14.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,129 | €4,639 | +€510 | +12.3% |
| Other operating charges | 640/8 | €637 | €481 | -€156 | -24.5% |
| Gross operating margin | 9900 | €64,047 | €66,369 | +€2,322 | +3.6% |
| Operating profit (loss) | 9901 | €10,820 | €19,631 | +€8,811 | +81.4% |
| Financial income | 75/76B | €7 | €1,805 | +€1,798 | +27,119% |
| Recurring financial income | 75 | €7 | €1,805 | +€1,798 | +27,119% |
| Financial charges | 65/66B | €1,571 | €1,454 | -€117 | -7.5% |
| Recurring financial charges | 65 | €1,571 | €1,454 | -€117 | -7.5% |
| Profit (loss) for the period before taxes | 9903 | €9,255 | €19,982 | +€10,727 | +116% |
| Income taxes | 67/77 | €2,308 | €4,653 | +€2,345 | +102% |
| Profit (loss) for the period | 9904 | €6,947 | €15,328 | +€8,381 | +121% |
| Profit (loss) for the period to be appropriated | 9905 | €6,947 | €15,328 | +€8,381 | +121% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.