CHIC AND CHEAP: 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 AND CHEAP
Largest movements
- Receivables within one year +€2,309
up €2,309 (+494%), from €467 to €2,776
- Cash +€819
up €819 (+14.4%), from €5,701 to €6,520
mainly Debts within one year (+€1,647) and Stocks and contracts (+€724)
- Stocks and contracts -€724
down €724 (-31.6%), from €2,290 to €1,566
- Tangible fixed assets -€500
down €500 (-33.3%), from €1,500 to €1,000
- Debts within one year +€1,647
up €1,647 (+170%), from €966 to €2,613
- Profit (loss) carried forward +€245
up €245 (+88.4%), from €277 to €522
- Gross operating margin +€396
up €396 (+73.5%), from €539 to €935
From the 2007 result to the 2008 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 2007 and 2008 balance sheets and the 2008 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2007 | 2008 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,958 | €11,862 | +€1,904 | +19.1% |
| Fixed assets | 21/28 | €1,500 | €1,000 | -€500 | -33.3% |
| Tangible fixed assets | 22/27 | €1,500 | €1,000 | -€500 | -33.3% |
| Current assets | 29/58 | €8,458 | €10,862 | +€2,404 | +28.4% |
| Stocks and contracts in progress | 3 | €2,290 | €1,566 | -€724 | -31.6% |
| Amounts receivable within one year | 40/41 | €467 | €2,776 | +€2,309 | +494% |
| Cash at bank and in hand | 54/58 | €5,701 | €6,520 | +€819 | +14.4% |
| Total equity and liabilities | 10/49 | €9,958 | €11,862 | +€1,904 | +19.1% |
| Equity | 10/15 | €8,992 | €9,249 | +€257 | +2.9% |
| Contributions | 10/11 | €8,700 | €8,700 | = | 0.0% |
| Reserves | 13 | €15 | €27 | +€12 | +80.0% |
| Profit (loss) carried forward | 14 | €277 | €522 | +€245 | +88.4% |
| Amounts payable | 17/49 | €966 | €2,613 | +€1,647 | +170% |
| Amounts payable within one year | 42/48 | €966 | €2,613 | +€1,647 | +170% |
| Trade debts | 44 | €456 | €1,808 | +€1,352 | +296% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €500 | €500 | = | 0.0% |
| Gross operating margin | 9900 | €539 | €935 | +€396 | +73.5% |
| Operating profit (loss) | 9901 | €39 | €435 | +€396 | +1,015% |
| Recurring financial charges | 65 | - | €178 | +€178 | |
| Profit (loss) for the period before taxes | 9903 | €39 | €257 | +€218 | +559% |
| Profit (loss) for the period | 9904 | €39 | €257 | +€218 | +559% |
| Profit (loss) for the period to be appropriated | 9905 | €39 | €257 | +€218 | +559% |
Source: filed annual accounts (NBB), financial years ended 31 December 2007 and 31 December 2008. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.