CHIASMUS: what changed
What changed
CHIASMUS
NACE 69.209, Other tax advisory services
filed annual accounts (NBB)
Net result for the year
€88,032
2024 · -€132+€88,164
Equity
€830,153
2024 · €847,889-€17,736
Cash
€16,815
2024 · €73,610-€56,795
Balance sheet total
€1.8m
2024 · €1.8m-€34,980
Largest movements
Assets
- Cash -€56,795
down €56,795 (-77.2%), from €73,610 to €16,815
mainly Other debts (-€252,867) and Contributions, distributions and other (-€105,768)
- Receivables within one year +€50,000
up €50,000 (+63.0%), from €79,390 to €129,390
- Tangible fixed assets -€28,186
down €28,186 (-1.7%), from €1.7m to €1.6m
of which Land and buildings: -€32,626
Equity and liabilities
- Other debts -€252,867
down €252,867 (-99.4%), from €254,515 to €1,647
- Debts after one year +€223,179
up €223,179 (+39.8%), from €560,069 to €783,248
of which Other amounts payable: +€240,000
Income statement
- Gross operating margin +€46,601
up €46,601 (+33.5%), from €139,092 to €185,693
- Taxes -€40,021
down €40,021 (-69.6%), from €57,495 to €17,474
- Other operating charges -€7,577
down €7,577 (-53.2%), from €14,229 to €6,652
- Financial charges +€3,804
up €3,804 (+18.4%), from €20,714 to €24,518
- Depreciation +€2,805
up €2,805 (+5.7%), from €48,801 to €51,606
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€132
Gross operating margin
+€46,601
Depreciation
-€2,805
Other operating charges
+€7,577
Financial income
+€575
Financial charges
-€3,804
Taxes
+€40,021
Result 2025
€88,032
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€152,782
Investment
-€23,420
Financing
+€119,408
Cash 2024
€73,610
From operations (derived)
-€152,782
Net result for the year
+€88,032
Depreciation
+€51,606
Receivables within one year
-€50,000
Provisions
-€1,937
Tax, wage and social debts
+€12,385
Other debts
-€252,867
Investment (derived)
-€23,420
Investment in fixed assets (net)
-€23,420
Financing
+€119,408
Debts after one year
+€223,179
Current portion of long-term debt
+€1,997
Contributions, distributions and other
-€105,768
Cash 2025
€16,815
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,814,216 | €1,779,236 | -€34,980 | -1.9% |
| Fixed assets | 21/28 | €1,661,216 | €1,633,031 | -€28,186 | -1.7% |
| Tangible fixed assets | 22/27 | €1,660,504 | €1,632,318 | -€28,186 | -1.7% |
| Land and buildings | 22 | €1,294,797 | €1,262,170 | -€32,626 | -2.5% |
| Furniture and vehicles | 24 | €316,087 | €315,195 | -€892 | -0.3% |
| Other tangible fixed assets | 26 | €49,620 | €54,952 | +€5,332 | +10.7% |
| Financial fixed assets | 28 | €713 | €713 | = | 0.0% |
| Current assets | 29/58 | €153,000 | €146,205 | -€6,795 | -4.4% |
| Amounts receivable within one year | 40/41 | €79,390 | €129,390 | +€50,000 | +63.0% |
| Other amounts receivable | 41 | €79,390 | €129,390 | +€50,000 | +63.0% |
| Cash at bank and in hand | 54/58 | €73,610 | €16,815 | -€56,795 | -77.2% |
| Total equity and liabilities | 10/49 | €1,814,216 | €1,779,236 | -€34,980 | -1.9% |
| Equity | 10/15 | €847,889 | €830,153 | -€17,736 | -2.1% |
| Contributions | 10/11 | €42,200 | €42,200 | = | 0.0% |
| Reserves | 13 | €805,689 | €787,953 | -€17,736 | -2.2% |
| Non-distributable reserves | 130/1 | €65,720 | €65,720 | = | 0.0% |
| Reserves not available under the articles | 1311 | €65,720 | €65,720 | = | 0.0% |
| Tax-exempt reserves | 132 | €75,382 | €72,096 | -€3,286 | -4.4% |
| Distributable reserves | 133 | €664,587 | €650,137 | -€14,450 | -2.2% |
| Provisions and deferred taxes | 16 | €30,999 | €29,061 | -€1,937 | -6.3% |
| Deferred taxes | 168 | €30,999 | €29,061 | -€1,937 | -6.3% |
| Amounts payable | 17/49 | €935,329 | €920,022 | -€15,307 | -1.6% |
| Amounts payable after more than one year | 17 | €560,069 | €783,248 | +€223,179 | +39.8% |
| Financial debts | 170/4 | €560,069 | €543,248 | -€16,821 | -3.0% |
| Other amounts payable | 178/9 | - | €240,000 | +€240,000 | |
| Amounts payable within one year | 42/48 | €375,260 | €136,774 | -€238,486 | -63.6% |
| Current portion of amounts payable after more than one year | 42 | €64,824 | €66,821 | +€1,997 | +3.1% |
| Taxes, remuneration and social security | 45 | €55,921 | €68,306 | +€12,385 | +22.1% |
| Taxes | 450/3 | €55,921 | €68,306 | +€12,385 | +22.1% |
| Other amounts payable | 47/48 | €254,515 | €1,647 | -€252,867 | -99.4% |
| Non-recurring operating income | 76A | €15,117 | - | -€15,117 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,801 | €51,606 | +€2,805 | +5.7% |
| Other operating charges | 640/8 | €14,229 | €6,652 | -€7,577 | -53.2% |
| Gross operating margin | 9900 | €139,092 | €185,693 | +€46,601 | +33.5% |
| Operating profit (loss) | 9901 | €76,062 | €127,434 | +€51,372 | +67.5% |
| Financial income | 75/76B | €77 | €653 | +€575 | +743% |
| Recurring financial income | 75 | €77 | €653 | +€575 | +743% |
| Financial charges | 65/66B | €20,714 | €24,518 | +€3,804 | +18.4% |
| Recurring financial charges | 65 | €20,714 | €24,518 | +€3,804 | +18.4% |
| Profit (loss) for the period before taxes | 9903 | €55,426 | €103,569 | +€48,143 | +86.9% |
| Transfer from deferred taxes | 780 | €1,937 | €1,937 | = | 0.0% |
| Income taxes | 67/77 | €57,495 | €17,474 | -€40,021 | -69.6% |
| Profit (loss) for the period | 9904 | -€132 | €88,032 | +€88,164 | |
| Transfer from tax-exempt reserves | 789 | €3,286 | €3,286 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,154 | €91,318 | +€88,164 | +2,795% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.