CHIC85: 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.
CHIC85
Largest movements
- Cash +€437,709
up €437,709 (+227%), from €192,447 to €630,155
mainly Stocks and contracts (+€159,388) and Trade debts (+€141,737)
- Stocks and contracts -€159,388
down €159,388 (-26.1%), from €610,060 to €450,672
- Receivables within one year +€42,621
up €42,621 (+61.0%), from €69,845 to €112,466
of which Trade receivables: +€27,368
- Trade debts +€141,737
up €141,737 (+974%), from €14,548 to €156,285
- Accrued charges and deferred income +€133,256
up €133,256 (+26,651%), from €500 to €133,756
- Other debts +€77,762
up €77,762 (+3,600%), from €2,160 to €79,922
- Short-term financial debts -€36,350
down €36,350 (-19.5%), from €186,350 to €150,000
- Debts after one year -€33,429
down €33,429 (-9.7%), from €343,788 to €310,359
- Gross operating margin -€126,746
down €126,746 (-49.2%), from €257,842 to €131,097
- Taxes -€30,478
down €30,478 (-69.4%), from €43,929 to €13,450
- Depreciation +€5,274
up €5,274 (+27.8%), from €19,002 to €24,277
- Other operating charges +€4,049
up €4,049 (+11.6%), from €34,790 to €38,839
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 | €1,574,526 | €1,893,156 | +€318,630 | +20.2% |
| Fixed assets | 21/28 | €698,884 | €699,863 | +€979 | +0.1% |
| Tangible fixed assets | 22/27 | €697,311 | €698,290 | +€979 | +0.1% |
| Land and buildings | 22 | €693,995 | €675,559 | -€18,436 | -2.7% |
| Plant, machinery and equipment | 23 | €405 | €0 | -€405 | -100% |
| Furniture and vehicles | 24 | €2,912 | €22,731 | +€19,819 | +681% |
| Financial fixed assets | 28 | €1,573 | €1,573 | = | 0.0% |
| Current assets | 29/58 | €875,641 | €1,193,293 | +€317,652 | +36.3% |
| Stocks and contracts in progress | 3 | €610,060 | €450,672 | -€159,388 | -26.1% |
| Stocks | 30/36 | €610,060 | €450,672 | -€159,388 | -26.1% |
| Amounts receivable within one year | 40/41 | €69,845 | €112,466 | +€42,621 | +61.0% |
| Trade receivables | 40 | €632 | €28,000 | +€27,368 | +4,333% |
| Other amounts receivable | 41 | €69,214 | €84,466 | +€15,252 | +22.0% |
| Cash at bank and in hand | 54/58 | €192,447 | €630,155 | +€437,709 | +227% |
| Deferred charges and accrued income | 490/1 | €3,290 | €0 | -€3,290 | -100% |
| Total equity and liabilities | 10/49 | €1,574,526 | €1,893,156 | +€318,630 | +20.2% |
| Equity | 10/15 | €595,635 | €625,422 | +€29,787 | +5.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €577,085 | €606,872 | +€29,787 | +5.2% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €575,230 | €605,017 | +€29,787 | +5.2% |
| Amounts payable | 17/49 | €978,891 | €1,267,735 | +€288,844 | +29.5% |
| Amounts payable after more than one year | 17 | €343,788 | €310,359 | -€33,429 | -9.7% |
| Financial debts | 170/4 | €343,788 | €310,359 | -€33,429 | -9.7% |
| Amounts payable within one year | 42/48 | €634,603 | €823,620 | +€189,017 | +29.8% |
| Current portion of amounts payable after more than one year | 42 | €52,967 | €33,429 | -€19,538 | -36.9% |
| Financial debts | 43 | €186,350 | €150,000 | -€36,350 | -19.5% |
| Credit institutions | 430/8 | €186,350 | €150,000 | -€36,350 | -19.5% |
| Trade debts | 44 | €14,548 | €156,285 | +€141,737 | +974% |
| Suppliers | 440/4 | €14,548 | €156,285 | +€141,737 | +974% |
| Advances received on contracts in progress | 46 | €340,000 | €355,884 | +€15,884 | +4.7% |
| Taxes, remuneration and social security | 45 | €38,579 | €48,100 | +€9,522 | +24.7% |
| Taxes | 450/3 | €38,579 | €48,100 | +€9,522 | +24.7% |
| Other amounts payable | 47/48 | €2,160 | €79,922 | +€77,762 | +3,600% |
| Accrued charges and deferred income | 492/3 | €500 | €133,756 | +€133,256 | +26,651% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,002 | €24,277 | +€5,274 | +27.8% |
| Other operating charges | 640/8 | €34,790 | €38,839 | +€4,049 | +11.6% |
| Non-recurring operating charges | 66A | €10,000 | €0 | -€10,000 | -100% |
| Gross operating margin | 9900 | €257,842 | €131,097 | -€126,746 | -49.2% |
| Operating profit (loss) | 9901 | €194,050 | €67,981 | -€126,069 | -65.0% |
| Financial income | 75/76B | €30 | €0 | -€30 | -100% |
| Recurring financial income | 75 | €30 | €0 | -€30 | -100% |
| Financial charges | 65/66B | €26,127 | €24,743 | -€1,383 | -5.3% |
| Recurring financial charges | 65 | €26,127 | €24,743 | -€1,383 | -5.3% |
| Profit (loss) for the period before taxes | 9903 | €167,953 | €43,237 | -€124,716 | -74.3% |
| Income taxes | 67/77 | €43,929 | €13,450 | -€30,478 | -69.4% |
| Profit (loss) for the period | 9904 | €124,025 | €29,787 | -€94,238 | -76.0% |
| Profit (loss) for the period to be appropriated | 9905 | €124,025 | €29,787 | -€94,238 | -76.0% |
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 15 October 2026 via checked.be.