ChicaLaw: 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.
ChicaLaw
Largest movements
- Cash +€40,151
up €40,151 (+77.6%), from €51,752 to €91,903
mainly Net result for the year (+€40,858) and Receivables within one year (+€1,177)
- Receivables within one year -€1,177
down €1,177 (-88.5%), from €1,331 to €154
- Profit (loss) carried forward +€40,025
up €40,025 (+124%), from €32,239 to €72,263
- Trade debts -€1,004
down €1,004 (-86.9%), from €1,156 to €152
- Gross operating margin +€9,951
up €9,951 (+23.9%), from €41,695 to €51,646
- Taxes +€1,961
up €1,961 (+22.8%), from €8,597 to €10,558
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 | €53,083 | €92,135 | +€39,052 | +73.6% |
| Current assets | 29/58 | €53,083 | €92,135 | +€39,052 | +73.6% |
| Amounts receivable within one year | 40/41 | €1,331 | €154 | -€1,177 | -88.5% |
| Trade receivables | 40 | €1,331 | €154 | -€1,177 | -88.5% |
| Cash at bank and in hand | 54/58 | €51,752 | €91,903 | +€40,151 | +77.6% |
| Deferred charges and accrued income | 490/1 | - | €78 | +€78 | |
| Total equity and liabilities | 10/49 | €53,083 | €92,135 | +€39,052 | +73.6% |
| Equity | 10/15 | €32,739 | €72,763 | +€40,025 | +122% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,239 | €72,263 | +€40,025 | +124% |
| Amounts payable | 17/49 | €20,345 | €19,372 | -€973 | -4.8% |
| Amounts payable within one year | 42/48 | €20,345 | €19,372 | -€973 | -4.8% |
| Trade debts | 44 | €1,156 | €152 | -€1,004 | -86.9% |
| Suppliers | 440/4 | €1,156 | €152 | -€1,004 | -86.9% |
| Taxes, remuneration and social security | 45 | €16,545 | €16,867 | +€322 | +1.9% |
| Taxes | 450/3 | €14,554 | €16,867 | +€2,313 | +15.9% |
| Remuneration and social security | 454/9 | €1,991 | - | -€1,991 | |
| Other amounts payable | 47/48 | €2,644 | €2,353 | -€291 | -11.0% |
| Gross operating margin | 9900 | €41,695 | €51,646 | +€9,951 | +23.9% |
| Operating profit (loss) | 9901 | €41,695 | €51,646 | +€9,951 | +23.9% |
| Financial charges | 65/66B | - | €230 | +€230 | |
| Recurring financial charges | 65 | - | €230 | +€230 | |
| Profit (loss) for the period before taxes | 9903 | €41,695 | €51,416 | +€9,721 | +23.3% |
| Income taxes | 67/77 | €8,597 | €10,558 | +€1,961 | +22.8% |
| Profit (loss) for the period | 9904 | €33,098 | €40,858 | +€7,760 | +23.4% |
| Profit (loss) for the period to be appropriated | 9905 | €33,098 | €40,858 | +€7,760 | +23.4% |
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.