CHIELENS: what changed
CHIELENS
Largest movements
- Cash -€5,084
down €5,084 (-82.3%), from €6,177 to €1,093
mainly Trade debts (-€10,463) and Tax, wage and social debts (-€2,184)
- Stocks and contracts -€1,250
down €1,250 (-50.0%), from €2,500 to €1,250
- Trade debts -€10,463
down €10,463 (-65.0%), from €16,091 to €5,628
- Reserves +€6,758
up €6,758 (+22.7%), from €29,756 to €36,515
of which Distributable reserves: +€6,758
- Tax, wage and social debts -€2,184
down €2,184 (-25.6%), from €8,542 to €6,358
- Taxes +€1,031
up €1,031 (+26.5%), from €3,896 to €4,927
- Financial charges -€833
down €833 (-66.6%), from €1,251 to €418
of which Financial charges: -€833
- Other operating charges +€769
up €769 (+59.5%), from €1,294 to €2,063
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €80,690 | €74,802 | -€5,888 | -7.3% |
| Fixed assets | 21/28 | - | €345 | +€345 | |
| Financial fixed assets | 28 | - | €345 | +€345 | |
| Current assets | 29/58 | €80,690 | €74,457 | -€6,233 | -7.7% |
| Stocks and contracts in progress | 3 | €2,500 | €1,250 | -€1,250 | -50.0% |
| Stocks | 30/36 | €2,500 | €1,250 | -€1,250 | -50.0% |
| Amounts receivable within one year | 40/41 | €71,568 | €71,663 | +€95 | +0.1% |
| Trade receivables | 40 | €17,504 | €12,311 | -€5,193 | -29.7% |
| Other amounts receivable | 41 | €54,065 | €59,352 | +€5,288 | +9.8% |
| Cash at bank and in hand | 54/58 | €6,177 | €1,093 | -€5,084 | -82.3% |
| Deferred charges and accrued income | 490/1 | €445 | €451 | +€6 | +1.3% |
| Total equity and liabilities | 10/49 | €80,690 | €74,802 | -€5,888 | -7.3% |
| Equity | 10/15 | €56,057 | €62,815 | +€6,758 | +12.1% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €29,756 | €36,515 | +€6,758 | +22.7% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €27,897 | €34,655 | +€6,758 | +24.2% |
| Profit (loss) carried forward | 14 | €20,103 | €20,103 | = | 0.0% |
| Amounts payable | 17/49 | €24,633 | €11,987 | -€12,647 | -51.3% |
| Amounts payable within one year | 42/48 | €24,633 | €11,987 | -€12,647 | -51.3% |
| Trade debts | 44 | €16,091 | €5,628 | -€10,463 | -65.0% |
| Suppliers | 440/4 | €16,091 | €5,628 | -€10,463 | -65.0% |
| Taxes, remuneration and social security | 45 | €8,542 | €6,358 | -€2,184 | -25.6% |
| Taxes | 450/3 | €8,542 | €6,358 | -€2,184 | -25.6% |
| Other operating charges | 640/8 | €1,294 | €2,063 | +€769 | +59.5% |
| Gross operating margin | 9900 | €14,072 | €14,166 | +€93 | +0.7% |
| Operating profit (loss) | 9901 | €12,779 | €12,103 | -€676 | -5.3% |
| Financial charges | 65/66B | €1,251 | €418 | -€833 | -66.6% |
| Recurring financial charges | 65 | €1,251 | €418 | -€833 | -66.6% |
| Non-recurring financial charges | 66B | - | €418 | +€418 | |
| Profit (loss) for the period before taxes | 9903 | €11,528 | €11,685 | +€157 | +1.4% |
| Income taxes | 67/77 | €3,896 | €4,927 | +€1,031 | +26.5% |
| Profit (loss) for the period | 9904 | €7,632 | €6,758 | -€873 | -11.4% |
| Profit (loss) for the period to be appropriated | 9905 | €7,632 | €6,758 | -€873 | -11.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.