CHIFFONEX: 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.
CHIFFONEX
Largest movements
- Receivables within one year +€3,593
up €3,593 (+14.3%), from €25,141 to €28,734
of which Trade receivables: +€3,621
- Cash -€836
down €836 (-3.5%), from €23,919 to €23,083
mainly Tax, wage and social debts (-€4,031) and Receivables within one year (-€3,593)
- Other debts +€7,262
up €7,262 (+1067.0%), from €681 to €7,943
- Tax, wage and social debts -€4,031
down €4,031 (-27.7%), from €14,548 to €10,517
of which Remuneration and social security: -€5,302
- Trade debts -€1,078
down €1,078 (-10.7%), from €10,063 to €8,986
- Profit (loss) carried forward +€604
up €604 (+3.4%), from €17,783 to €18,387
- Staff costs +€3,235
up €3,235 (+17.5%), from €18,453 to €21,688
- Gross operating margin +€3,080
up €3,080 (+13.7%), from €22,403 to €25,482
- Taxes +€642
up €642 (+96.4%), from €666 to €1,307
- Other operating charges +€370
up €370 (+27.9%), from €1,326 to €1,697
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 | €49,685 | €52,442 | +€2,758 | +5.6% |
| Fixed assets | 21/28 | €625 | €625 | = | 0.0% |
| Financial fixed assets | 28 | €625 | €625 | = | 0.0% |
| Current assets | 29/58 | €49,060 | €51,817 | +€2,758 | +5.6% |
| Amounts receivable within one year | 40/41 | €25,141 | €28,734 | +€3,593 | +14.3% |
| Trade receivables | 40 | €25,113 | €28,734 | +€3,621 | +14.4% |
| Other amounts receivable | 41 | €28 | - | -€28 | |
| Cash at bank and in hand | 54/58 | €23,919 | €23,083 | -€836 | -3.5% |
| Total equity and liabilities | 10/49 | €49,685 | €52,442 | +€2,758 | +5.6% |
| Equity | 10/15 | €24,393 | €24,997 | +€604 | +2.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €410 | €410 | = | 0.0% |
| Non-distributable reserves | 130/1 | €410 | €410 | = | 0.0% |
| Legal reserve | 130 | €410 | €410 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,783 | €18,387 | +€604 | +3.4% |
| Amounts payable | 17/49 | €25,292 | €27,446 | +€2,154 | +8.5% |
| Amounts payable within one year | 42/48 | €25,292 | €27,446 | +€2,154 | +8.5% |
| Trade debts | 44 | €10,063 | €8,986 | -€1,078 | -10.7% |
| Suppliers | 440/4 | €10,063 | €8,986 | -€1,078 | -10.7% |
| Taxes, remuneration and social security | 45 | €14,548 | €10,517 | -€4,031 | -27.7% |
| Taxes | 450/3 | €2,787 | €4,059 | +€1,271 | +45.6% |
| Remuneration and social security | 454/9 | €11,761 | €6,459 | -€5,302 | -45.1% |
| Other amounts payable | 47/48 | €681 | €7,943 | +€7,262 | +1067.0% |
| Remuneration, social security and pensions | 62 | €18,453 | €21,688 | +€3,235 | +17.5% |
| Other operating charges | 640/8 | €1,326 | €1,697 | +€370 | +27.9% |
| Gross operating margin | 9900 | €22,403 | €25,482 | +€3,080 | +13.7% |
| Operating profit (loss) | 9901 | €2,624 | €2,098 | -€526 | -20.0% |
| Financial income | 75/76B | €255 | €106 | -€149 | -58.4% |
| Recurring financial income | 75 | €255 | €106 | -€149 | -58.4% |
| Financial charges | 65/66B | €180 | €293 | +€113 | +62.8% |
| Recurring financial charges | 65 | €180 | €293 | +€113 | +62.8% |
| Profit (loss) for the period before taxes | 9903 | €2,699 | €1,911 | -€788 | -29.2% |
| Income taxes | 67/77 | €666 | €1,307 | +€642 | +96.4% |
| Profit (loss) for the period | 9904 | €2,034 | €604 | -€1,430 | -70.3% |
| Profit (loss) for the period to be appropriated | 9905 | €2,034 | €604 | -€1,430 | -70.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.