CHIKARA INVEST: 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.
CHIKARA INVEST
Largest movements
- Cash +€46,402
up €46,402 (+17.8%), from €261,273 to €307,675
mainly Net result for the year (+€55,219) and Deferred charges and accrued income (+€7,200)
- Deferred charges and accrued income -€7,200
down €7,200 (-82.9%), from €8,681 to €1,481
- Receivables within one year +€4,144
up €4,144 (+178%), from €2,325 to €6,468
- Reserves +€40,219
up €40,219 (+16.9%), from €238,244 to €278,463
of which Distributable reserves: +€40,219
- Other debts +€6,035
up €6,035 (+50.8%), from €11,878 to €17,913
- Tax, wage and social debts -€4,751
down €4,751 (-43.1%), from €11,023 to €6,272
- Gross operating margin -€34,951
down €34,951 (-30.3%), from €115,364 to €80,413
- Taxes -€6,554
down €6,554 (-20.2%), from €32,451 to €25,897
- Financial income +€1,163
up €1,163 (+23.3%), from €4,983 to €6,145
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.
Derived cash bridge
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 | €280,956 | €322,014 | +€41,058 | +14.6% |
| Fixed assets | 21/28 | €8,677 | €6,390 | -€2,287 | -26.4% |
| Tangible fixed assets | 22/27 | €8,677 | €6,390 | -€2,287 | -26.4% |
| Plant, machinery and equipment | 23 | €6,351 | €2,571 | -€3,780 | -59.5% |
| Furniture and vehicles | 24 | €1,315 | €3,054 | +€1,740 | +132% |
| Other tangible fixed assets | 26 | €1,011 | €764 | -€247 | -24.4% |
| Current assets | 29/58 | €272,279 | €315,625 | +€43,346 | +15.9% |
| Amounts receivable within one year | 40/41 | €2,325 | €6,468 | +€4,144 | +178% |
| Other amounts receivable | 41 | €2,325 | €6,468 | +€4,144 | +178% |
| Cash at bank and in hand | 54/58 | €261,273 | €307,675 | +€46,402 | +17.8% |
| Deferred charges and accrued income | 490/1 | €8,681 | €1,481 | -€7,200 | -82.9% |
| Total equity and liabilities | 10/49 | €280,956 | €322,014 | +€41,058 | +14.6% |
| Equity | 10/15 | €256,844 | €297,063 | +€40,219 | +15.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €238,244 | €278,463 | +€40,219 | +16.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €236,384 | €276,603 | +€40,219 | +17.0% |
| Amounts payable | 17/49 | €24,112 | €24,951 | +€840 | +3.5% |
| Amounts payable within one year | 42/48 | €24,112 | €24,951 | +€840 | +3.5% |
| Trade debts | 44 | €1,211 | €767 | -€444 | -36.7% |
| Suppliers | 440/4 | €1,211 | €767 | -€444 | -36.7% |
| Taxes, remuneration and social security | 45 | €11,023 | €6,272 | -€4,751 | -43.1% |
| Taxes | 450/3 | €11,023 | €6,272 | -€4,751 | -43.1% |
| Other amounts payable | 47/48 | €11,878 | €17,913 | +€6,035 | +50.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,935 | €5,235 | +€299 | +6.1% |
| Gross operating margin | 9900 | €115,364 | €80,413 | -€34,951 | -30.3% |
| Operating profit (loss) | 9901 | €110,429 | €75,179 | -€35,250 | -31.9% |
| Financial income | 75/76B | €4,983 | €6,145 | +€1,163 | +23.3% |
| Recurring financial income | 75 | €4,983 | €6,145 | +€1,163 | +23.3% |
| Financial charges | 65/66B | €151 | €208 | +€57 | +37.9% |
| Recurring financial charges | 65 | €151 | €76 | -€75 | -49.7% |
| Non-recurring financial charges | 66B | - | €132 | +€132 | |
| Profit (loss) for the period before taxes | 9903 | €115,261 | €81,116 | -€34,145 | -29.6% |
| Income taxes | 67/77 | €32,451 | €25,897 | -€6,554 | -20.2% |
| Profit (loss) for the period | 9904 | €82,809 | €55,219 | -€27,591 | -33.3% |
| Profit (loss) for the period to be appropriated | 9905 | €82,809 | €55,219 | -€27,591 | -33.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.