CHIBO: 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.
CHIBO
Largest movements
- Receivables after one year -€3,000
down €3,000 (-12.3%), from €24,400 to €21,400
- Cash -€2,909
down €2,909 (-9.5%), from €30,524 to €27,615
mainly Tax, wage and social debts (-€10,193) and Current portion of long-term debt (-€2,850)
- Receivables within one year -€1,207
down €1,207 (-19.8%), from €6,084 to €4,877
of which Trade receivables: -€1,179
- Tangible fixed assets -€893
down €893 (-34.5%), from €2,588 to €1,695
of which Furniture and vehicles: -€642
- Tax, wage and social debts -€10,193
down €10,193 (-46.9%), from €21,748 to €11,555
of which Taxes: -€12,219
- Reserves +€4,363
up €4,363 (+17.0%), from €25,593 to €29,956
- Current portion of long-term debt -€2,850
no longer reported in 2025 (was €2,850)
- Trade debts +€1,091
up €1,091 (+519%), from €210 to €1,301
- Other debts -€723
down €723 (-23.3%), from €3,105 to €2,383
- Gross operating margin -€14,065
down €14,065 (-15.0%), from €93,548 to €79,482
- Staff costs +€13,424
up €13,424 (+25.3%), from €53,092 to €66,516
- Taxes -€7,717
down €7,717 (-70.6%), from €10,927 to €3,210
- Financial charges +€1,890
up €1,890 (+97.4%), from €1,940 to €3,831
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 | €72,107 | €63,795 | -€8,312 | -11.5% |
| Fixed assets | 21/28 | €10,056 | €9,162 | -€893 | -8.9% |
| Tangible fixed assets | 22/27 | €2,588 | €1,695 | -€893 | -34.5% |
| Plant, machinery and equipment | 23 | €244 | €127 | -€117 | -47.9% |
| Furniture and vehicles | 24 | €1,943 | €1,300 | -€642 | -33.1% |
| Other tangible fixed assets | 26 | €401 | €268 | -€134 | -33.3% |
| Financial fixed assets | 28 | €7,467 | €7,467 | = | 0.0% |
| Current assets | 29/58 | €62,051 | €54,632 | -€7,419 | -12.0% |
| Amounts receivable after more than one year | 29 | €24,400 | €21,400 | -€3,000 | -12.3% |
| Other amounts receivable | 291 | €24,400 | €21,400 | -€3,000 | -12.3% |
| Amounts receivable within one year | 40/41 | €6,084 | €4,877 | -€1,207 | -19.8% |
| Trade receivables | 40 | €3,055 | €1,877 | -€1,179 | -38.6% |
| Other amounts receivable | 41 | €3,028 | €3,000 | -€28 | -0.9% |
| Cash at bank and in hand | 54/58 | €30,524 | €27,615 | -€2,909 | -9.5% |
| Deferred charges and accrued income | 490/1 | €1,043 | €741 | -€303 | -29.0% |
| Total equity and liabilities | 10/49 | €72,107 | €63,795 | -€8,312 | -11.5% |
| Equity | 10/15 | €44,193 | €48,556 | +€4,363 | +9.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €25,593 | €29,956 | +€4,363 | +17.0% |
| Distributable reserves | 133 | €25,593 | €29,956 | +€4,363 | +17.0% |
| Amounts payable | 17/49 | €27,914 | €15,239 | -€12,675 | -45.4% |
| Amounts payable within one year | 42/48 | €27,914 | €15,239 | -€12,675 | -45.4% |
| Current portion of amounts payable after more than one year | 42 | €2,850 | - | -€2,850 | |
| Trade debts | 44 | €210 | €1,301 | +€1,091 | +519% |
| Suppliers | 440/4 | €210 | €1,301 | +€1,091 | +519% |
| Taxes, remuneration and social security | 45 | €21,748 | €11,555 | -€10,193 | -46.9% |
| Taxes | 450/3 | €14,762 | €2,543 | -€12,219 | -82.8% |
| Remuneration and social security | 454/9 | €6,986 | €9,012 | +€2,026 | +29.0% |
| Other amounts payable | 47/48 | €3,105 | €2,383 | -€723 | -23.3% |
| Remuneration, social security and pensions | 62 | €53,092 | €66,516 | +€13,424 | +25.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €893 | €893 | = | 0.0% |
| Other operating charges | 640/8 | €1,184 | €718 | -€466 | -39.4% |
| Gross operating margin | 9900 | €93,548 | €79,482 | -€14,065 | -15.0% |
| Operating profit (loss) | 9901 | €38,378 | €11,355 | -€27,023 | -70.4% |
| Financial income | 75/76B | - | €48 | +€48 | |
| Recurring financial income | 75 | - | €48 | +€48 | |
| Financial charges | 65/66B | €1,940 | €3,831 | +€1,890 | +97.4% |
| Recurring financial charges | 65 | €1,940 | €3,831 | +€1,890 | +97.4% |
| Profit (loss) for the period before taxes | 9903 | €36,438 | €7,572 | -€28,866 | -79.2% |
| Income taxes | 67/77 | €10,927 | €3,210 | -€7,717 | -70.6% |
| Profit (loss) for the period | 9904 | €25,512 | €4,363 | -€21,149 | -82.9% |
| Profit (loss) for the period to be appropriated | 9905 | €25,512 | €4,363 | -€21,149 | -82.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.