CHIBI: 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.
CHIBI
Largest movements
- Cash +€98,915
up €98,915 (+140.9%), from €70,178 to €169,093
mainly Net result for the year (+€112,880) and Receivables within one year (+€55,589)
- Receivables within one year -€55,589
down €55,589 (-81.8%), from €67,921 to €12,332
of which Other amounts receivable: -€54,228
- Current investments -€50,000
no longer reported in 2025 (was €50,000)
- Reserves -€14,371
down €14,371 (-13.1%), from €109,533 to €95,162
of which Distributable reserves: -€14,371
- Tax, wage and social debts +€5,973
up €5,973 (+10.9%), from €54,978 to €60,951
of which Remuneration and social security: +€5,991
- Gross operating margin +€54,503
up €54,503 (+17.8%), from €306,586 to €361,089
- Taxes +€8,432
up €8,432 (+53.3%), from €15,816 to €24,248
- Staff costs +€6,911
up €6,911 (+3.5%), from €197,961 to €204,872
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 | €246,478 | €237,851 | -€8,627 | -3.5% |
| Fixed assets | 21/28 | €51,558 | €50,726 | -€832 | -1.6% |
| Tangible fixed assets | 22/27 | €51,558 | €50,726 | -€832 | -1.6% |
| Plant, machinery and equipment | 23 | €6,945 | €4,521 | -€2,424 | -34.9% |
| Furniture and vehicles | 24 | €1,229 | €927 | -€302 | -24.6% |
| Other tangible fixed assets | 26 | €43,384 | €45,278 | +€1,894 | +4.4% |
| Current assets | 29/58 | €194,920 | €187,125 | -€7,795 | -4.0% |
| Amounts receivable within one year | 40/41 | €67,921 | €12,332 | -€55,589 | -81.8% |
| Trade receivables | 40 | €9,509 | €8,148 | -€1,361 | -14.3% |
| Other amounts receivable | 41 | €58,412 | €4,184 | -€54,228 | -92.8% |
| Current investments | 50/53 | €50,000 | - | -€50,000 | |
| Cash at bank and in hand | 54/58 | €70,178 | €169,093 | +€98,915 | +140.9% |
| Deferred charges and accrued income | 490/1 | €6,821 | €5,700 | -€1,121 | -16.4% |
| Total equity and liabilities | 10/49 | €246,478 | €237,851 | -€8,627 | -3.5% |
| Equity | 10/15 | €118,833 | €104,462 | -€14,371 | -12.1% |
| Contributions | 10/11 | €9,300 | €9,300 | = | 0.0% |
| Reserves | 13 | €109,533 | €95,162 | -€14,371 | -13.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €107,673 | €93,302 | -€14,371 | -13.3% |
| Provisions and deferred taxes | 16 | €22,000 | €22,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €22,000 | €22,000 | = | 0.0% |
| Environmental obligations | 163 | €22,000 | €22,000 | = | 0.0% |
| Amounts payable | 17/49 | €105,645 | €111,389 | +€5,744 | +5.4% |
| Amounts payable within one year | 42/48 | €104,899 | €110,643 | +€5,744 | +5.5% |
| Trade debts | 44 | €6,975 | €6,006 | -€969 | -13.9% |
| Suppliers | 440/4 | €6,975 | €6,006 | -€969 | -13.9% |
| Advances received on contracts in progress | 46 | €14,446 | €13,934 | -€512 | -3.5% |
| Taxes, remuneration and social security | 45 | €54,978 | €60,951 | +€5,973 | +10.9% |
| Taxes | 450/3 | €29,027 | €29,009 | -€18 | -0.1% |
| Remuneration and social security | 454/9 | €25,951 | €31,942 | +€5,991 | +23.1% |
| Other amounts payable | 47/48 | €28,500 | €29,752 | +€1,252 | +4.4% |
| Accrued charges and deferred income | 492/3 | €746 | €746 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €197,961 | €204,872 | +€6,911 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,558 | €18,316 | +€1,758 | +10.6% |
| Other operating charges | 640/8 | €513 | €1,409 | +€896 | +174.7% |
| Gross operating margin | 9900 | €306,586 | €361,089 | +€54,503 | +17.8% |
| Operating profit (loss) | 9901 | €91,554 | €136,492 | +€44,938 | +49.1% |
| Financial income | 75/76B | €1,672 | €1,086 | -€586 | -35.0% |
| Recurring financial income | 75 | €1,672 | €1,086 | -€586 | -35.0% |
| Financial charges | 65/66B | €819 | €450 | -€369 | -45.1% |
| Recurring financial charges | 65 | €819 | €450 | -€369 | -45.1% |
| Profit (loss) for the period before taxes | 9903 | €92,407 | €137,128 | +€44,721 | +48.4% |
| Income taxes | 67/77 | €15,816 | €24,248 | +€8,432 | +53.3% |
| Profit (loss) for the period | 9904 | €76,591 | €112,880 | +€36,289 | +47.4% |
| Profit (loss) for the period to be appropriated | 9905 | €76,591 | €112,880 | +€36,289 | +47.4% |
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 9 October 2026 via checked.be.