CHIFUMI: 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.
CHIFUMI
Largest movements
- Cash +€70,603
up €70,603 (+136.9%), from €51,584 to €122,187
mainly Net result for the year (+€74,292) and Tax, wage and social debts (+€15,651)
- Deferred charges and accrued income +€14,112
up €14,112 (+212.9%), from €6,630 to €20,742
- Tangible fixed assets +€11,629
up €11,629 (+786.8%), from €1,478 to €13,107
of which Other tangible fixed assets: +€11,201
- Receivables within one year -€5,770
down €5,770 (-81.6%), from €7,067 to €1,297
of which Trade receivables: -€4,937
- Reserves +€74,292
up €74,292 (+122.7%), from €60,553 to €134,845
- Tax, wage and social debts +€15,651
up €15,651 (+472.0%), from €3,316 to €18,967
of which Taxes: +€12,651
- Gross operating margin +€40,121
up €40,121 (+68.4%), from €58,669 to €98,790
- Taxes +€9,931
up €9,931 (+90.5%), from €10,976 to €20,908
- Other operating charges -€7,110
down €7,110 (-98.6%), from €7,211 to €101
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 | €66,759 | €157,334 | +€90,575 | +135.7% |
| Fixed assets | 21/28 | €1,478 | €13,107 | +€11,629 | +786.8% |
| Tangible fixed assets | 22/27 | €1,478 | €13,107 | +€11,629 | +786.8% |
| Furniture and vehicles | 24 | €1,478 | €1,906 | +€428 | +29.0% |
| Other tangible fixed assets | 26 | - | €11,201 | +€11,201 | |
| Current assets | 29/58 | €65,281 | €144,226 | +€78,945 | +120.9% |
| Amounts receivable within one year | 40/41 | €7,067 | €1,297 | -€5,770 | -81.6% |
| Trade receivables | 40 | €4,937 | - | -€4,937 | |
| Other amounts receivable | 41 | €2,130 | €1,297 | -€833 | -39.1% |
| Cash at bank and in hand | 54/58 | €51,584 | €122,187 | +€70,603 | +136.9% |
| Deferred charges and accrued income | 490/1 | €6,630 | €20,742 | +€14,112 | +212.9% |
| Total equity and liabilities | 10/49 | €66,759 | €157,334 | +€90,575 | +135.7% |
| Equity | 10/15 | €63,053 | €137,345 | +€74,292 | +117.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €60,553 | €134,845 | +€74,292 | +122.7% |
| Distributable reserves | 133 | €60,553 | €134,845 | +€74,292 | +122.7% |
| Amounts payable | 17/49 | €3,706 | €19,988 | +€16,282 | +439.3% |
| Amounts payable within one year | 42/48 | €3,706 | €19,310 | +€15,604 | +421.0% |
| Trade debts | 44 | €390 | €343 | -€47 | -12.0% |
| Suppliers | 440/4 | €390 | €343 | -€47 | -12.0% |
| Taxes, remuneration and social security | 45 | €3,316 | €18,967 | +€15,651 | +472.0% |
| Taxes | 450/3 | €3,316 | €15,967 | +€12,651 | +381.5% |
| Remuneration and social security | 454/9 | - | €3,000 | +€3,000 | |
| Accrued charges and deferred income | 492/3 | - | €678 | +€678 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €380 | €883 | +€503 | +132.3% |
| Other operating charges | 640/8 | €7,211 | €101 | -€7,110 | -98.6% |
| Gross operating margin | 9900 | €58,669 | €98,790 | +€40,121 | +68.4% |
| Operating profit (loss) | 9901 | €51,078 | €97,806 | +€46,728 | +91.5% |
| Financial income | 75/76B | €12 | €124 | +€112 | +922.3% |
| Recurring financial income | 75 | €12 | €124 | +€112 | +922.3% |
| Financial charges | 65/66B | €3,217 | €2,729 | -€487 | -15.2% |
| Recurring financial charges | 65 | €3,217 | €2,729 | -€487 | -15.2% |
| Profit (loss) for the period before taxes | 9903 | €47,873 | €95,200 | +€47,327 | +98.9% |
| Income taxes | 67/77 | €10,976 | €20,908 | +€9,931 | +90.5% |
| Profit (loss) for the period | 9904 | €36,897 | €74,292 | +€37,396 | +101.4% |
| Profit (loss) for the period to be appropriated | 9905 | €36,897 | €74,292 | +€37,396 | +101.4% |
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 12 October 2026 via checked.be.