CHIDOU: 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.
CHIDOU
Largest movements
- Stocks and contracts -€4,079
down €4,079 (-39.4%), from €10,341 to €6,262
- Tangible fixed assets +€1,190
up €1,190 (+40.6%), from €2,930 to €4,120
of which Plant, machinery and equipment: +€1,190
- Cash -€1,048
down €1,048 (-29.4%), from €3,564 to €2,517
mainly Tax, wage and social debts (-€24,011) and Other debts (-€17,817)
- Contributions +€32,400
up €32,400 (+522.6%), from €6,200 to €38,600
- Tax, wage and social debts -€24,011
down €24,011 (-83.8%), from €28,646 to €4,635
of which Remuneration and social security: -€25,143
- Other debts -€17,817
down €17,817 (-32.1%), from €55,460 to €37,643
- Profit (loss) carried forward +€9,454
up €9,454 (+13.1%), from -€72,039 to -€62,585
- Trade debts -€3,902
down €3,902 (-24.0%), from €16,248 to €12,347
- Purchases and services -€4,776
down €4,776 (-2.0%), from €240,134 to €235,358
- Gross operating margin +€4,209
up €4,209 (+60.4%), from €6,966 to €11,175
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €34,515 | €30,639 | -€3,876 | -11.2% |
| Fixed assets | 21/28 | €2,930 | €4,120 | +€1,190 | +40.6% |
| Tangible fixed assets | 22/27 | €2,930 | €4,120 | +€1,190 | +40.6% |
| Plant, machinery and equipment | 23 | - | €1,190 | +€1,190 | |
| Furniture and vehicles | 24 | €2,930 | €2,930 | = | 0.0% |
| Current assets | 29/58 | €31,585 | €26,519 | -€5,066 | -16.0% |
| Stocks and contracts in progress | 3 | €10,341 | €6,262 | -€4,079 | -39.4% |
| Stocks | 30/36 | €10,341 | €6,262 | -€4,079 | -39.4% |
| Amounts receivable within one year | 40/41 | €17,680 | €17,741 | +€61 | +0.3% |
| Trade receivables | 40 | €14,059 | €14,059 | = | 0.0% |
| Other amounts receivable | 41 | €3,620 | €3,681 | +€61 | +1.7% |
| Cash at bank and in hand | 54/58 | €3,564 | €2,517 | -€1,048 | -29.4% |
| Total equity and liabilities | 10/49 | €34,515 | €30,639 | -€3,876 | -11.2% |
| Equity | 10/15 | -€65,839 | -€23,985 | +€41,854 | +63.6% |
| Contributions | 10/11 | €6,200 | €38,600 | +€32,400 | +522.6% |
| Capital | 10 | €6,200 | €38,600 | +€32,400 | +522.6% |
| Issued capital | 100 | €18,600 | €38,600 | +€20,000 | +107.5% |
| Uncalled capital | 101 | €12,400 | - | -€12,400 | |
| Profit (loss) carried forward | 14 | -€72,039 | -€62,585 | +€9,454 | +13.1% |
| Amounts payable | 17/49 | €100,354 | €54,624 | -€45,730 | -45.6% |
| Amounts payable within one year | 42/48 | €100,354 | €54,624 | -€45,730 | -45.6% |
| Trade debts | 44 | €16,248 | €12,347 | -€3,902 | -24.0% |
| Suppliers | 440/4 | €16,248 | €12,347 | -€3,902 | -24.0% |
| Taxes, remuneration and social security | 45 | €28,646 | €4,635 | -€24,011 | -83.8% |
| Taxes | 450/3 | €2,833 | €3,966 | +€1,132 | +40.0% |
| Remuneration and social security | 454/9 | €25,812 | €669 | -€25,143 | -97.4% |
| Other amounts payable | 47/48 | €55,460 | €37,643 | -€17,817 | -32.1% |
| Turnover | 70 | €238,927 | €241,328 | +€2,401 | +1.0% |
| Non-recurring operating income | 76A | €8,174 | €5,205 | -€2,968 | -36.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €240,134 | €235,358 | -€4,776 | -2.0% |
| Remuneration, social security and pensions | 62 | €687 | €99 | -€588 | -85.6% |
| Other operating charges | 640/8 | €1,577 | €1,453 | -€125 | -7.9% |
| Gross operating margin | 9900 | €6,966 | €11,175 | +€4,209 | +60.4% |
| Operating profit (loss) | 9901 | €4,702 | €9,623 | +€4,922 | +104.7% |
| Financial charges | 65/66B | €202 | €169 | -€33 | -16.4% |
| Recurring financial charges | 65 | €202 | €169 | -€33 | -16.4% |
| Profit (loss) for the period before taxes | 9903 | €4,499 | €9,454 | +€4,955 | +110.1% |
| Profit (loss) for the period | 9904 | €4,499 | €9,454 | +€4,955 | +110.1% |
| Profit (loss) for the period to be appropriated | 9905 | €4,499 | €9,454 | +€4,955 | +110.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.