CHIDA: 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.
CHIDA
Largest movements
- Cash -€23,065
down €23,065 (-65.3%), from €35,329 to €12,264
mainly Trade debts (-€28,133) and Receivables within one year (-€16,218)
- Receivables within one year +€16,218
up €16,218 (+19.6%), from €82,548 to €98,766
of which Other amounts receivable: +€16,596
- Tangible fixed assets -€15,600
down €15,600 (-44.0%), from €35,437 to €19,837
of which Furniture and vehicles: -€11,295
- Trade debts -€28,133
down €28,133 (-43.7%), from €64,362 to €36,229
- Accrued charges and deferred income +€15,891
up €15,891 (+167%), from €9,492 to €25,383
- Tax, wage and social debts -€4,936
down €4,936 (-9.8%), from €50,538 to €45,602
of which Remuneration and social security: -€9,616
- Current portion of long-term debt -€4,662
no longer reported in 2025 (was €4,662)
- Staff costs -€26,195
down €26,195 (-8.7%), from €302,444 to €276,248
- Gross operating margin +€21,224
up €21,224 (+7.2%), from €294,004 to €315,228
- Depreciation -€8,436
down €8,436 (-35.1%), from €24,035 to €15,600
- Financial charges +€7,029
up €7,029 (+80.8%), from €8,702 to €15,731
- Taxes +€6,050
new in 2025: €6,050
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 | €166,184 | €144,270 | -€21,913 | -13.2% |
| Fixed assets | 21/28 | €35,437 | €19,837 | -€15,600 | -44.0% |
| Tangible fixed assets | 22/27 | €35,437 | €19,837 | -€15,600 | -44.0% |
| Plant, machinery and equipment | 23 | €7,046 | €4,976 | -€2,070 | -29.4% |
| Furniture and vehicles | 24 | €17,495 | €6,201 | -€11,295 | -64.6% |
| Other tangible fixed assets | 26 | €10,896 | €8,661 | -€2,235 | -20.5% |
| Current assets | 29/58 | €130,747 | €124,433 | -€6,314 | -4.8% |
| Stocks and contracts in progress | 3 | €11,556 | €11,661 | +€105 | +0.9% |
| Stocks | 30/36 | €11,556 | €11,661 | +€105 | +0.9% |
| Amounts receivable within one year | 40/41 | €82,548 | €98,766 | +€16,218 | +19.6% |
| Trade receivables | 40 | €3,186 | €2,808 | -€378 | -11.9% |
| Other amounts receivable | 41 | €79,362 | €95,958 | +€16,596 | +20.9% |
| Cash at bank and in hand | 54/58 | €35,329 | €12,264 | -€23,065 | -65.3% |
| Deferred charges and accrued income | 490/1 | €1,313 | €1,742 | +€429 | +32.7% |
| Total equity and liabilities | 10/49 | €166,184 | €144,270 | -€21,913 | -13.2% |
| Equity | 10/15 | €37,128 | €37,056 | -€72 | -0.2% |
| Contributions | 10/11 | €37,192 | €37,192 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,923 | -€1,995 | -€72 | -3.8% |
| Amounts payable | 17/49 | €129,055 | €107,214 | -€21,841 | -16.9% |
| Amounts payable within one year | 42/48 | €119,563 | €81,831 | -€37,731 | -31.6% |
| Current portion of amounts payable after more than one year | 42 | €4,662 | - | -€4,662 | |
| Trade debts | 44 | €64,362 | €36,229 | -€28,133 | -43.7% |
| Suppliers | 440/4 | €64,362 | €36,229 | -€28,133 | -43.7% |
| Taxes, remuneration and social security | 45 | €50,538 | €45,602 | -€4,936 | -9.8% |
| Taxes | 450/3 | €15,124 | €19,805 | +€4,681 | +30.9% |
| Remuneration and social security | 454/9 | €35,414 | €25,798 | -€9,616 | -27.2% |
| Accrued charges and deferred income | 492/3 | €9,492 | €25,383 | +€15,891 | +167% |
| Non-recurring operating income | 76A | - | €30,250 | +€30,250 | |
| Remuneration, social security and pensions | 62 | €302,444 | €276,248 | -€26,195 | -8.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,035 | €15,600 | -€8,436 | -35.1% |
| Other operating charges | 640/8 | €2,901 | €4,256 | +€1,355 | +46.7% |
| Gross operating margin | 9900 | €294,004 | €315,228 | +€21,224 | +7.2% |
| Operating profit (loss) | 9901 | -€35,376 | €19,124 | +€54,500 | |
| Financial income | 75/76B | €2,702 | €2,585 | -€117 | -4.3% |
| Recurring financial income | 75 | €2,702 | €2,585 | -€117 | -4.3% |
| Financial charges | 65/66B | €8,702 | €15,731 | +€7,029 | +80.8% |
| Recurring financial charges | 65 | €8,702 | €15,731 | +€7,029 | +80.8% |
| Profit (loss) for the period before taxes | 9903 | -€41,375 | €5,978 | +€47,353 | |
| Income taxes | 67/77 | - | €6,050 | +€6,050 | |
| Profit (loss) for the period | 9904 | -€41,375 | -€72 | +€41,303 | +99.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€41,375 | -€72 | +€41,303 | +99.8% |
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.