CHILL: 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.
CHILL
Largest movements
- Cash +€315,822
up €315,822 (+38.7%), from €815,575 to €1.1m
mainly Net result for the year (+€526,079) and Current investments (+€268,007)
- Current investments -€268,007
down €268,007 (-28.1%), from €952,364 to €684,357
- Tangible fixed assets -€163,683
down €163,683 (-9.5%), from €1.7m to €1.6m
of which Land and buildings: -€124,011
- Receivables within one year -€45,589
down €45,589 (-48.6%), from €93,898 to €48,308
of which Other amounts receivable: -€38,685
- Reserves +€222,803
up €222,803 (+9.8%), from €2.3m to €2.5m
of which Distributable reserves: +€222,803
- Other debts -€186,072
down €186,072 (-39.1%), from €475,486 to €289,414
- Debts after one year -€131,940
down €131,940 (-24.4%), from €540,233 to €408,293
- Tax, wage and social debts -€50,367
down €50,367 (-32.7%), from €153,812 to €103,446
of which Taxes: -€46,729
- Gross operating margin +€87,344
up €87,344 (+8.2%), from €1.1m to €1.2m
- Taxes +€30,027
up €30,027 (+14.1%), from €212,805 to €242,833
- Staff costs +€14,231
up €14,231 (+6.5%), from €217,906 to €232,137
- Financial charges -€13,170
down €13,170 (-53.1%), from €24,784 to €11,614
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 | €3,915,728 | €3,773,183 | -€142,545 | -3.6% |
| Fixed assets | 21/28 | €1,720,266 | €1,556,216 | -€164,049 | -9.5% |
| Intangible fixed assets | 21 | €1,061 | €695 | -€366 | -34.5% |
| Tangible fixed assets | 22/27 | €1,719,205 | €1,555,521 | -€163,683 | -9.5% |
| Land and buildings | 22 | €1,593,233 | €1,469,222 | -€124,011 | -7.8% |
| Plant, machinery and equipment | 23 | €59,512 | €45,544 | -€13,967 | -23.5% |
| Furniture and vehicles | 24 | €66,460 | €40,755 | -€25,705 | -38.7% |
| Current assets | 29/58 | €2,195,462 | €2,216,966 | +€21,504 | +1.0% |
| Stocks and contracts in progress | 3 | €333,216 | €350,130 | +€16,914 | +5.1% |
| Stocks | 30/36 | €333,216 | €350,130 | +€16,914 | +5.1% |
| Amounts receivable within one year | 40/41 | €93,898 | €48,308 | -€45,589 | -48.6% |
| Trade receivables | 40 | €55,213 | €48,308 | -€6,904 | -12.5% |
| Other amounts receivable | 41 | €38,685 | - | -€38,685 | |
| Current investments | 50/53 | €952,364 | €684,357 | -€268,007 | -28.1% |
| Cash at bank and in hand | 54/58 | €815,575 | €1,131,397 | +€315,822 | +38.7% |
| Deferred charges and accrued income | 490/1 | €409 | €2,774 | +€2,365 | +577.8% |
| Total equity and liabilities | 10/49 | €3,915,728 | €3,773,183 | -€142,545 | -3.6% |
| Equity | 10/15 | €2,528,691 | €2,751,494 | +€222,803 | +8.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,267,121 | €2,489,924 | +€222,803 | +9.8% |
| Tax-exempt reserves | 132 | €328 | €328 | = | 0.0% |
| Distributable reserves | 133 | €2,266,794 | €2,489,596 | +€222,803 | +9.8% |
| Profit (loss) carried forward | 14 | €242,970 | €242,970 | = | 0.0% |
| Amounts payable | 17/49 | €1,387,036 | €1,021,689 | -€365,348 | -26.3% |
| Amounts payable after more than one year | 17 | €540,233 | €408,293 | -€131,940 | -24.4% |
| Financial debts | 170/4 | €540,233 | €408,293 | -€131,940 | -24.4% |
| Amounts payable within one year | 42/48 | €833,800 | €608,604 | -€225,196 | -27.0% |
| Current portion of amounts payable after more than one year | 42 | €135,144 | €128,940 | -€6,204 | -4.6% |
| Trade debts | 44 | €69,357 | €86,804 | +€17,447 | +25.2% |
| Suppliers | 440/4 | €69,357 | €86,804 | +€17,447 | +25.2% |
| Taxes, remuneration and social security | 45 | €153,812 | €103,446 | -€50,367 | -32.7% |
| Taxes | 450/3 | €121,635 | €74,905 | -€46,729 | -38.4% |
| Remuneration and social security | 454/9 | €32,178 | €28,540 | -€3,637 | -11.3% |
| Other amounts payable | 47/48 | €475,486 | €289,414 | -€186,072 | -39.1% |
| Accrued charges and deferred income | 492/3 | €13,003 | €4,792 | -€8,212 | -63.1% |
| Remuneration, social security and pensions | 62 | €217,906 | €232,137 | +€14,231 | +6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €171,553 | €172,863 | +€1,310 | +0.8% |
| Other operating charges | 640/8 | €9,075 | €10,441 | +€1,366 | +15.0% |
| Gross operating margin | 9900 | €1,067,246 | €1,154,590 | +€87,344 | +8.2% |
| Operating profit (loss) | 9901 | €668,712 | €739,149 | +€70,437 | +10.5% |
| Financial income | 75/76B | €30,390 | €41,377 | +€10,987 | +36.2% |
| Recurring financial income | 75 | €30,390 | €41,377 | +€10,987 | +36.2% |
| Financial charges | 65/66B | €24,784 | €11,614 | -€13,170 | -53.1% |
| Recurring financial charges | 65 | €24,784 | €11,614 | -€13,170 | -53.1% |
| Profit (loss) for the period before taxes | 9903 | €674,318 | €768,912 | +€94,595 | +14.0% |
| Income taxes | 67/77 | €212,805 | €242,833 | +€30,027 | +14.1% |
| Profit (loss) for the period | 9904 | €461,512 | €526,079 | +€64,567 | +14.0% |
| Profit (loss) for the period to be appropriated | 9905 | €461,512 | €526,079 | +€64,567 | +14.0% |
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.