CHIC: 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.
CHIC
Largest movements
- Cash +€166,512
up €166,512 (+51.8%), from €321,269 to €487,780
mainly Receivables within one year (+€106,702) and Trade debts (+€77,444)
- Receivables within one year -€106,702
down €106,702 (-39.1%), from €273,043 to €166,342
of which Trade receivables: -€70,204
- Intangible fixed assets +€20,158
up €20,158 (+50.4%), from €39,989 to €60,147
- Trade debts +€77,444
up €77,444 (+195.9%), from €39,536 to €116,980
- Reserves -€42,143
down €42,143 (-9.6%), from €441,192 to €399,049
- Accrued charges and deferred income +€40,235
up €40,235 (+20.8%), from €192,998 to €233,233
- Debts after one year -€26,613
down €26,613 (-69.7%), from €38,178 to €11,565
- Other debts +€23,511
up €23,511 (+288.2%), from €8,159 to €31,669
- Gross operating margin -€329,441
down €329,441 (-59.8%), from €551,312 to €221,871
- Staff costs -€186,197
down €186,197 (-73.5%), from €253,164 to €66,967
- Taxes -€42,636
down €42,636 (-70.3%), from €60,660 to €18,023
- Depreciation -€18,821
down €18,821 (-26.8%), from €70,310 to €51,489
- Other operating charges -€17,656
down €17,656 (-63.1%), from €27,962 to €10,306
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 | €822,042 | €889,604 | +€67,562 | +8.2% |
| Fixed assets | 21/28 | €220,687 | €228,086 | +€7,399 | +3.4% |
| Intangible fixed assets | 21 | €39,989 | €60,147 | +€20,158 | +50.4% |
| Tangible fixed assets | 22/27 | €174,648 | €167,889 | -€6,759 | -3.9% |
| Land and buildings | 22 | €17,642 | €17,267 | -€375 | -2.1% |
| Plant, machinery and equipment | 23 | €46,269 | €48,268 | +€2,000 | +4.3% |
| Furniture and vehicles | 24 | €99,220 | €92,670 | -€6,550 | -6.6% |
| Other tangible fixed assets | 26 | €11,516 | €9,683 | -€1,833 | -15.9% |
| Financial fixed assets | 28 | €6,050 | €50 | -€6,000 | -99.2% |
| Current assets | 29/58 | €601,355 | €661,519 | +€60,163 | +10.0% |
| Amounts receivable within one year | 40/41 | €273,043 | €166,342 | -€106,702 | -39.1% |
| Trade receivables | 40 | €158,901 | €88,697 | -€70,204 | -44.2% |
| Other amounts receivable | 41 | €114,143 | €77,645 | -€36,498 | -32.0% |
| Cash at bank and in hand | 54/58 | €321,269 | €487,780 | +€166,512 | +51.8% |
| Deferred charges and accrued income | 490/1 | €7,043 | €7,397 | +€353 | +5.0% |
| Total equity and liabilities | 10/49 | €822,042 | €889,604 | +€67,562 | +8.2% |
| Equity | 10/15 | €459,742 | €417,599 | -€42,143 | -9.2% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €441,192 | €399,049 | -€42,143 | -9.6% |
| Distributable reserves | 133 | €441,192 | €399,049 | -€42,143 | -9.6% |
| Amounts payable | 17/49 | €362,300 | €472,005 | +€109,705 | +30.3% |
| Amounts payable after more than one year | 17 | €38,178 | €11,565 | -€26,613 | -69.7% |
| Financial debts | 170/4 | €38,178 | €11,565 | -€26,613 | -69.7% |
| Amounts payable within one year | 42/48 | €131,123 | €227,207 | +€96,084 | +73.3% |
| Current portion of amounts payable after more than one year | 42 | €25,076 | €26,613 | +€1,537 | +6.1% |
| Trade debts | 44 | €39,536 | €116,980 | +€77,444 | +195.9% |
| Suppliers | 440/4 | €39,536 | €116,980 | +€77,444 | +195.9% |
| Taxes, remuneration and social security | 45 | €58,352 | €51,944 | -€6,408 | -11.0% |
| Taxes | 450/3 | €32,273 | €43,639 | +€11,366 | +35.2% |
| Remuneration and social security | 454/9 | €26,079 | €8,305 | -€17,774 | -68.2% |
| Other amounts payable | 47/48 | €8,159 | €31,669 | +€23,511 | +288.2% |
| Accrued charges and deferred income | 492/3 | €192,998 | €233,233 | +€40,235 | +20.8% |
| Non-recurring operating income | 76A | €262,524 | - | -€262,524 | |
| Remuneration, social security and pensions | 62 | €253,164 | €66,967 | -€186,197 | -73.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €70,310 | €51,489 | -€18,821 | -26.8% |
| Other operating charges | 640/8 | €27,962 | €10,306 | -€17,656 | -63.1% |
| Gross operating margin | 9900 | €551,312 | €221,871 | -€329,441 | -59.8% |
| Operating profit (loss) | 9901 | €199,877 | €93,110 | -€106,767 | -53.4% |
| Financial income | 75/76B | €2,564 | €74 | -€2,490 | -97.1% |
| Recurring financial income | 75 | €2,564 | €74 | -€2,490 | -97.1% |
| Financial charges | 65/66B | €18,830 | €12,040 | -€6,790 | -36.1% |
| Recurring financial charges | 65 | €18,830 | €6,040 | -€12,790 | -67.9% |
| Non-recurring financial charges | 66B | - | €6,000 | +€6,000 | |
| Profit (loss) for the period before taxes | 9903 | €183,610 | €81,143 | -€102,467 | -55.8% |
| Income taxes | 67/77 | €60,660 | €18,023 | -€42,636 | -70.3% |
| Profit (loss) for the period | 9904 | €122,951 | €63,120 | -€59,831 | -48.7% |
| Profit (loss) for the period to be appropriated | 9905 | €122,951 | €63,120 | -€59,831 | -48.7% |
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 12 October 2026 via checked.be.