CHICOBEL: 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.
CHICOBEL
Largest movements
- Cash -€168,466
down €168,466 (-55.9%), from €301,290 to €132,824
mainly Receivables within one year (-€131,186) and Tax, wage and social debts (-€41,270)
- Receivables within one year +€131,186
up €131,186 (+11.5%), from €1.1m to €1.3m
of which Trade receivables: +€172,713
- Tax, wage and social debts -€41,270
down €41,270 (-61.3%), from €67,341 to €26,071
of which Remuneration and social security: -€40,179
- Profit (loss) carried forward -€35,899
down €35,899 (-83.8%), from -€42,817 to -€78,716
- Trade debts +€26,237
up €26,237 (+4.8%), from €549,140 to €575,377
- Staff costs +€157,942
up €157,942 (+51.0%), from €309,405 to €467,347
- Gross operating margin -€26,594
down €26,594 (-5.6%), from €477,397 to €450,803
- Financial income -€16,028
down €16,028 (-42.2%), from €37,983 to €21,956
of which Financial income: -€19,194
- Taxes -€15,942
down €15,942 (-97.5%), from €16,354 to €413
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 | €1,783,514 | €1,732,582 | -€50,932 | -2.9% |
| Fixed assets | 21/28 | €269,808 | €269,312 | -€496 | -0.2% |
| Financial fixed assets | 28 | €269,808 | €269,312 | -€496 | -0.2% |
| Current assets | 29/58 | €1,513,707 | €1,463,270 | -€50,436 | -3.3% |
| Stocks and contracts in progress | 3 | €68,502 | €54,498 | -€14,004 | -20.4% |
| Stocks | 30/36 | €68,502 | €54,498 | -€14,004 | -20.4% |
| Amounts receivable within one year | 40/41 | €1,142,993 | €1,274,180 | +€131,186 | +11.5% |
| Trade receivables | 40 | €503,477 | €676,191 | +€172,713 | +34.3% |
| Other amounts receivable | 41 | €639,516 | €597,989 | -€41,527 | -6.5% |
| Cash at bank and in hand | 54/58 | €301,290 | €132,824 | -€168,466 | -55.9% |
| Deferred charges and accrued income | 490/1 | €922 | €1,769 | +€847 | +91.8% |
| Total equity and liabilities | 10/49 | €1,783,514 | €1,732,582 | -€50,932 | -2.9% |
| Equity | 10/15 | €1,167,033 | €1,131,134 | -€35,899 | -3.1% |
| Contributions | 10/11 | €936,973 | €936,973 | = | 0.0% |
| Capital | 10 | €875,000 | €875,000 | = | 0.0% |
| Issued capital | 100 | €875,000 | €875,000 | = | 0.0% |
| Contributions outside capital | 11 | €61,973 | €61,973 | = | 0.0% |
| Share premium | 1100/10 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €272,876 | €272,876 | = | 0.0% |
| Non-distributable reserves | 130/1 | €87,500 | €87,500 | = | 0.0% |
| Legal reserve | 130 | €87,500 | €87,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €185,376 | €185,376 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,817 | -€78,716 | -€35,899 | -83.8% |
| Amounts payable | 17/49 | €616,482 | €601,449 | -€15,033 | -2.4% |
| Amounts payable within one year | 42/48 | €616,482 | €601,449 | -€15,033 | -2.4% |
| Trade debts | 44 | €549,140 | €575,377 | +€26,237 | +4.8% |
| Suppliers | 440/4 | €549,140 | €575,377 | +€26,237 | +4.8% |
| Taxes, remuneration and social security | 45 | €67,341 | €26,071 | -€41,270 | -61.3% |
| Taxes | 450/3 | €27,163 | €26,071 | -€1,092 | -4.0% |
| Remuneration and social security | 454/9 | €40,179 | - | -€40,179 | |
| Remuneration, social security and pensions | 62 | €309,405 | €467,347 | +€157,942 | +51.0% |
| Other operating charges | 640/8 | €29,271 | €28,977 | -€294 | -1.0% |
| Non-recurring operating charges | 66A | - | €11,920 | +€11,920 | |
| Gross operating margin | 9900 | €477,397 | €450,803 | -€26,594 | -5.6% |
| Operating profit (loss) | 9901 | €138,721 | -€57,440 | -€196,161 | |
| Financial income | 75/76B | €37,983 | €21,956 | -€16,028 | -42.2% |
| Recurring financial income | 75 | €37,983 | €18,789 | -€19,194 | -50.5% |
| Non-recurring financial income | 76B | - | €3,167 | +€3,167 | |
| Financial charges | 65/66B | €432 | €3 | -€429 | -99.4% |
| Recurring financial charges | 65 | €432 | €3 | -€429 | -99.4% |
| Profit (loss) for the period before taxes | 9903 | €176,273 | -€35,487 | -€211,760 | |
| Income taxes | 67/77 | €16,354 | €413 | -€15,942 | -97.5% |
| Profit (loss) for the period | 9904 | €159,918 | -€35,899 | -€195,818 | |
| Profit (loss) for the period to be appropriated | 9905 | €159,918 | -€35,899 | -€195,818 |
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 18 October 2026 via checked.be.