CHIFA'A: what changed
Two fiscal 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.
CHIFA'A
Largest movements
- Cash +€26,185
up €26,185 (+79.9%), from €32,779 to €58,964
mainly Net result for the year (+€15,455) and Depreciation (+€8,667)
- Tangible fixed assets -€8,667
down €8,667 (-34.3%), from €25,278 to €16,611
- Deferred charges and accrued income +€1,450
up €1,450 (+36.9%), from €3,933 to €5,382
- Profit (loss) carried forward +€15,455
up €15,455 (+33.6%), from €45,963 to €61,417
- Tax, wage and social debts +€2,111
up €2,111 (+17.6%), from €11,974 to €14,085
- Trade debts +€848
up €848 (+336.4%), from €252 to €1,100
- Gross operating margin -€13,684
down €13,684 (-31.7%), from €43,214 to €29,529
- Depreciation +€7,944
up €7,944 (+1100.0%), from €722 to €8,667
- Taxes -€3,581
down €3,581 (-40.5%), from €8,833 to €5,252
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.
Cash bridge derived
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 | €61,990 | €80,958 | +€18,968 | +30.6% |
| Fixed assets | 21/28 | €25,278 | €16,611 | -€8,667 | -34.3% |
| Tangible fixed assets | 22/27 | €25,278 | €16,611 | -€8,667 | -34.3% |
| Furniture and vehicles | 24 | €25,278 | €16,611 | -€8,667 | -34.3% |
| Current assets | 29/58 | €36,712 | €64,347 | +€27,635 | +75.3% |
| Cash at bank and in hand | 54/58 | €32,779 | €58,964 | +€26,185 | +79.9% |
| Deferred charges and accrued income | 490/1 | €3,933 | €5,382 | +€1,450 | +36.9% |
| Total equity and liabilities | 10/49 | €61,990 | €80,958 | +€18,968 | +30.6% |
| Equity | 10/15 | €48,963 | €64,417 | +€15,455 | +31.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,963 | €61,417 | +€15,455 | +33.6% |
| Amounts payable | 17/49 | €13,027 | €16,541 | +€3,514 | +27.0% |
| Amounts payable within one year | 42/48 | €13,027 | €16,541 | +€3,514 | +27.0% |
| Trade debts | 44 | €252 | €1,100 | +€848 | +336.4% |
| Suppliers | 440/4 | €252 | €1,100 | +€848 | +336.4% |
| Taxes, remuneration and social security | 45 | €11,974 | €14,085 | +€2,111 | +17.6% |
| Taxes | 450/3 | €11,974 | €14,085 | +€2,111 | +17.6% |
| Other amounts payable | 47/48 | €801 | €1,356 | +€555 | +69.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €722 | €8,667 | +€7,944 | +1100.0% |
| Gross operating margin | 9900 | €43,214 | €29,529 | -€13,684 | -31.7% |
| Operating profit (loss) | 9901 | €42,492 | €20,863 | -€21,629 | -50.9% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €107 | €156 | +€50 | +46.8% |
| Recurring financial charges | 65 | €107 | €156 | +€50 | +46.8% |
| Profit (loss) for the period before taxes | 9903 | €42,385 | €20,706 | -€21,679 | -51.1% |
| Income taxes | 67/77 | €8,833 | €5,252 | -€3,581 | -40.5% |
| Profit (loss) for the period | 9904 | €33,553 | €15,455 | -€18,098 | -53.9% |
| Profit (loss) for the period to be appropriated | 9905 | €33,553 | €15,455 | -€18,098 | -53.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.