CHIC A CHOC: 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 A CHOC
Largest movements
- Tangible fixed assets -€14,020
down €14,020 (-33.4%), from €41,930 to €27,910
of which Other tangible fixed assets: -€7,607
- Cash -€3,545
down €3,545 (-33.3%), from €10,644 to €7,099
mainly Debts after one year (-€10,718) and Other debts (-€7,254)
- Receivables within one year +€994
up €994 (+281%), from €354 to €1,347
of which Other amounts receivable: +€930
- Deferred charges and accrued income +€717
up €717 (+159%), from €451 to €1,168
- Stocks and contracts -€636
down €636 (-6.6%), from €9,591 to €8,956
- Debts after one year -€10,718
down €10,718 (-28.4%), from €37,713 to €26,995
- Other debts -€7,254
down €7,254 (-35.4%), from €20,482 to €13,228
- Trade debts +€1,290
up €1,290 (+104%), from €1,242 to €2,532
- Profit (loss) carried forward -€926
down €926 (-2.7%), from -€34,124 to -€35,049
- Tax, wage and social debts +€639
up €639 (+7.1%), from €8,986 to €9,626
- Gross operating margin -€2,719
down €2,719 (-11.7%), from €23,264 to €20,545
- Write-downs +€2,591
new in 2025: €2,591
- Financial charges -€463
down €463 (-16.5%), from €2,798 to €2,335
- Other operating charges -€316
down €316 (-16.6%), from €1,902 to €1,587
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 | €63,140 | €46,649 | -€16,490 | -26.1% |
| Fixed assets | 21/28 | €42,099 | €28,079 | -€14,020 | -33.3% |
| Tangible fixed assets | 22/27 | €41,930 | €27,910 | -€14,020 | -33.4% |
| Land and buildings | 22 | €28,800 | €21,600 | -€7,200 | -25.0% |
| Plant, machinery and equipment | 23 | €8 | - | -€8 | |
| Furniture and vehicles | 24 | - | €795 | +€795 | |
| Other tangible fixed assets | 26 | €13,121 | €5,514 | -€7,607 | -58.0% |
| Financial fixed assets | 28 | €170 | €170 | = | 0.0% |
| Current assets | 29/58 | €21,040 | €18,570 | -€2,470 | -11.7% |
| Stocks and contracts in progress | 3 | €9,591 | €8,956 | -€636 | -6.6% |
| Stocks | 30/36 | €9,591 | €8,956 | -€636 | -6.6% |
| Amounts receivable within one year | 40/41 | €354 | €1,347 | +€994 | +281% |
| Trade receivables | 40 | €131 | €195 | +€64 | +49.0% |
| Other amounts receivable | 41 | €223 | €1,153 | +€930 | +417% |
| Cash at bank and in hand | 54/58 | €10,644 | €7,099 | -€3,545 | -33.3% |
| Deferred charges and accrued income | 490/1 | €451 | €1,168 | +€717 | +159% |
| Total equity and liabilities | 10/49 | €63,140 | €46,649 | -€16,490 | -26.1% |
| Equity | 10/15 | -€15,524 | -€16,449 | -€926 | -6.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,124 | -€35,049 | -€926 | -2.7% |
| Amounts payable | 17/49 | €78,663 | €63,099 | -€15,565 | -19.8% |
| Amounts payable after more than one year | 17 | €37,713 | €26,995 | -€10,718 | -28.4% |
| Financial debts | 170/4 | €37,713 | €26,995 | -€10,718 | -28.4% |
| Amounts payable within one year | 42/48 | €40,950 | €36,103 | -€4,847 | -11.8% |
| Current portion of amounts payable after more than one year | 42 | €10,240 | €10,718 | +€478 | +4.7% |
| Trade debts | 44 | €1,242 | €2,532 | +€1,290 | +104% |
| Suppliers | 440/4 | €1,242 | €2,532 | +€1,290 | +104% |
| Taxes, remuneration and social security | 45 | €8,986 | €9,626 | +€639 | +7.1% |
| Taxes | 450/3 | €8,986 | €9,626 | +€639 | +7.1% |
| Other amounts payable | 47/48 | €20,482 | €13,228 | -€7,254 | -35.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,908 | €14,846 | -€62 | -0.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,591 | +€2,591 | |
| Other operating charges | 640/8 | €1,902 | €1,587 | -€316 | -16.6% |
| Gross operating margin | 9900 | €23,264 | €20,545 | -€2,719 | -11.7% |
| Operating profit (loss) | 9901 | €6,453 | €1,522 | -€4,932 | -76.4% |
| Financial income | 75/76B | €0 | €9 | +€9 | +4,362% |
| Recurring financial income | 75 | €0 | €9 | +€9 | +4,362% |
| Financial charges | 65/66B | €2,798 | €2,335 | -€463 | -16.5% |
| Recurring financial charges | 65 | €2,798 | €2,335 | -€463 | -16.5% |
| Profit (loss) for the period before taxes | 9903 | €3,656 | -€804 | -€4,460 | |
| Income taxes | 67/77 | €128 | €122 | -€6 | -4.8% |
| Profit (loss) for the period | 9904 | €3,528 | -€926 | -€4,454 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,528 | -€926 | -€4,454 |
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 14 October 2026 via checked.be.