CHIGUA: 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.
CHIGUA
Largest movements
- Receivables within one year -€142,540
down €142,540 (-4.3%), from €3.3m to €3.2m
of which Other amounts receivable: -€111,786
- Contributions -€936,298
down €936,298 (-93.8%), from €997,798 to €61,500
- Other debts +€870,821
up €870,821 (+105260.6%), from €827 to €871,648
- Profit (loss) carried forward -€124,210
down €124,210 (-16.9%), from €736,479 to €612,269
- Trade debts -€50,738
down €50,738 (-56.5%), from €89,838 to €39,100
- Accrued charges and deferred income +€39,202
up €39,202 (+23.2%), from €169,182 to €208,384
- Gross operating margin -€209,332
down €209,332, from €208,554 to -€778
- Other operating charges -€48,595
down €48,595 (-79.6%), from €61,075 to €12,480
- Financial income -€2,713
down €2,713 (-93.0%), from €2,919 to €206
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,591,804 | €3,399,846 | -€191,958 | -5.3% |
| Fixed assets | 21/28 | €232,952 | €215,284 | -€17,668 | -7.6% |
| Tangible fixed assets | 22/27 | €171,878 | €154,211 | -€17,668 | -10.3% |
| Land and buildings | 22 | €140,388 | €122,721 | -€17,668 | -12.6% |
| Other tangible fixed assets | 26 | €31,490 | €31,490 | = | 0.0% |
| Financial fixed assets | 28 | €61,073 | €61,073 | = | 0.0% |
| Current assets | 29/58 | €3,358,852 | €3,184,562 | -€174,291 | -5.2% |
| Amounts receivable within one year | 40/41 | €3,318,639 | €3,176,099 | -€142,540 | -4.3% |
| Trade receivables | 40 | €986,840 | €956,086 | -€30,754 | -3.1% |
| Other amounts receivable | 41 | €2,331,799 | €2,220,013 | -€111,786 | -4.8% |
| Current investments | 50/53 | €11,447 | €6,472 | -€4,974 | -43.5% |
| Cash at bank and in hand | 54/58 | €12,663 | €1,991 | -€10,673 | -84.3% |
| Deferred charges and accrued income | 490/1 | €16,104 | - | -€16,104 | |
| Total equity and liabilities | 10/49 | €3,591,804 | €3,399,846 | -€191,958 | -5.3% |
| Equity | 10/15 | €2,231,956 | €1,171,448 | -€1.1m | -47.5% |
| Contributions | 10/11 | €997,798 | €61,500 | -€936,298 | -93.8% |
| Capital | 10 | €997,798 | €61,500 | -€936,298 | -93.8% |
| Issued capital | 100 | €997,798 | €61,500 | -€936,298 | -93.8% |
| Reserves | 13 | €497,680 | €497,680 | = | 0.0% |
| Non-distributable reserves | 130/1 | €99,780 | €99,780 | = | 0.0% |
| Legal reserve | 130 | €99,780 | €99,780 | = | 0.0% |
| Tax-exempt reserves | 132 | €397,900 | - | -€397,900 | |
| Distributable reserves | 133 | - | €397,900 | +€397,900 | |
| Profit (loss) carried forward | 14 | €736,479 | €612,269 | -€124,210 | -16.9% |
| Amounts payable | 17/49 | €1,359,848 | €2,228,397 | +€868,550 | +63.9% |
| Amounts payable after more than one year | 17 | €1,100,000 | €1,100,000 | = | 0.0% |
| Financial debts | 170/4 | €1,100,000 | €1,100,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €90,665 | €920,013 | +€829,347 | +914.7% |
| Trade debts | 44 | €89,838 | €39,100 | -€50,738 | -56.5% |
| Suppliers | 440/4 | €89,838 | €39,100 | -€50,738 | -56.5% |
| Taxes, remuneration and social security | 45 | - | €9,265 | +€9,265 | |
| Taxes | 450/3 | - | €9,265 | +€9,265 | |
| Other amounts payable | 47/48 | €827 | €871,648 | +€870,821 | +105260.6% |
| Accrued charges and deferred income | 492/3 | €169,182 | €208,384 | +€39,202 | +23.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,354 | €55,168 | -€186 | -0.3% |
| Other operating charges | 640/8 | €61,075 | €12,480 | -€48,595 | -79.6% |
| Gross operating margin | 9900 | €208,554 | -€778 | -€209,332 | |
| Operating profit (loss) | 9901 | €92,125 | -€68,426 | -€160,551 | |
| Financial income | 75/76B | €2,919 | €206 | -€2,713 | -93.0% |
| Recurring financial income | 75 | €2,919 | €206 | -€2,713 | -93.0% |
| Financial charges | 65/66B | €55,180 | €55,371 | +€191 | +0.3% |
| Recurring financial charges | 65 | €55,180 | €55,371 | +€191 | +0.3% |
| Profit (loss) for the period before taxes | 9903 | €39,863 | -€123,592 | -€163,455 | |
| Income taxes | 67/77 | - | €618 | +€618 | |
| Profit (loss) for the period | 9904 | €39,863 | -€124,210 | -€164,073 | |
| Profit (loss) for the period to be appropriated | 9905 | €39,863 | -€124,210 | -€164,073 |
Source: filed annual accounts (NBB), fiscal years ended 31 October 2022 and 31 October 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.