CHIGIA: what changed
CHIGIA
Largest movements
- Intangible fixed assets +€9,636
new in 2025: €9,636
- Receivables within one year -€4,321
no longer reported in 2025 (was €4,321)
- Cash +€2,307
up €2,307 (+27.7%), from €8,324 to €10,631
mainly Other debts (+€6,864) and Receivables within one year (+€4,321)
- Deferred charges and accrued income -€343
no longer reported in 2025 (was €343)
- Other debts +€6,864
new in 2025: €6,864
- Profit (loss) carried forward +€2,424
up €2,424 (+45.8%), from €5,291 to €7,716
- Tax, wage and social debts -€1,333
down €1,333 (-33.3%), from €4,005 to €2,672
- Trade debts -€677
down €677 (-97.9%), from €691 to €14
- Gross operating margin -€7,696
down €7,696 (-54.3%), from €14,163 to €6,467
- Other operating charges -€2,133
down €2,133 (-75.3%), from €2,834 to €701
- Taxes -€947
down €947 (-47.9%), from €1,975 to €1,028
- Financial charges -€904
down €904 (-31.7%), from €2,853 to €1,949
- Depreciation -€845
down €845 (-69.9%), from €1,209 to €364
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 | €12,988 | €20,266 | +€7,278 | +56.0% |
| Fixed assets | 21/28 | - | €9,636 | +€9,636 | |
| Intangible fixed assets | 21 | - | €9,636 | +€9,636 | |
| Current assets | 29/58 | €12,988 | €10,631 | -€2,357 | -18.2% |
| Amounts receivable within one year | 40/41 | €4,321 | - | -€4,321 | |
| Other amounts receivable | 41 | €4,321 | - | -€4,321 | |
| Cash at bank and in hand | 54/58 | €8,324 | €10,631 | +€2,307 | +27.7% |
| Deferred charges and accrued income | 490/1 | €343 | - | -€343 | |
| Total equity and liabilities | 10/49 | €12,988 | €20,266 | +€7,278 | +56.0% |
| Equity | 10/15 | €8,291 | €10,716 | +€2,424 | +29.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,291 | €7,716 | +€2,424 | +45.8% |
| Amounts payable | 17/49 | €4,697 | €9,551 | +€4,854 | +103% |
| Amounts payable within one year | 42/48 | €4,697 | €9,551 | +€4,854 | +103% |
| Trade debts | 44 | €691 | €14 | -€677 | -97.9% |
| Suppliers | 440/4 | €691 | €14 | -€677 | -97.9% |
| Taxes, remuneration and social security | 45 | €4,005 | €2,672 | -€1,333 | -33.3% |
| Taxes | 450/3 | €4,005 | €2,672 | -€1,333 | -33.3% |
| Other amounts payable | 47/48 | - | €6,864 | +€6,864 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,209 | €364 | -€845 | -69.9% |
| Other operating charges | 640/8 | €2,834 | €701 | -€2,133 | -75.3% |
| Gross operating margin | 9900 | €14,163 | €6,467 | -€7,696 | -54.3% |
| Operating profit (loss) | 9901 | €10,120 | €5,402 | -€4,718 | -46.6% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €2,853 | €1,949 | -€904 | -31.7% |
| Recurring financial charges | 65 | €2,853 | €1,949 | -€904 | -31.7% |
| Profit (loss) for the period before taxes | 9903 | €7,266 | €3,452 | -€3,814 | -52.5% |
| Income taxes | 67/77 | €1,975 | €1,028 | -€947 | -47.9% |
| Profit (loss) for the period | 9904 | €5,291 | €2,424 | -€2,867 | -54.2% |
| Profit (loss) for the period to be appropriated | 9905 | €5,291 | €2,424 | -€2,867 | -54.2% |
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 4 November 2026 via checked.be.