CHILL MANAGEMENT: 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 MANAGEMENT
Largest movements
- Receivables within one year -€156,650
down €156,650 (-90.8%), from €172,600 to €15,950
- Cash +€5,624
up €5,624 (+345%), from €1,630 to €7,254
mainly Receivables within one year (+€156,650) and Debts after one year (+€21,334)
- Trade debts -€108,060
down €108,060 (-95.4%), from €113,223 to €5,163
- Profit (loss) carried forward -€58,770
down €58,770, from €35,322 to -€23,449
- Debts after one year +€21,334
up €21,334 (+114%), from €18,666 to €40,000
- Tax, wage and social debts -€7,063
down €7,063 (-50.0%), from €14,123 to €7,060
- Other debts +€2,434
up €2,434 (+96.2%), from €2,531 to €4,965
- Gross operating margin -€75,542
down €75,542, from €18,121 to -€57,421
- Taxes -€6,293
down €6,293 (-94.7%), from €6,646 to €352
- Financial income -€5,561
down €5,561 (-84.8%), from €6,554 to €993
- Financial charges -€2,079
down €2,079 (-65.8%), from €3,162 to €1,082
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 | €207,131 | €55,786 | -€151,345 | -73.1% |
| Fixed assets | 21/28 | €26,726 | €26,406 | -€319 | -1.2% |
| Tangible fixed assets | 22/27 | €1,726 | €1,406 | -€319 | -18.5% |
| Furniture and vehicles | 24 | €1,726 | €1,406 | -€319 | -18.5% |
| Financial fixed assets | 28 | €25,000 | €25,000 | = | 0.0% |
| Current assets | 29/58 | €180,405 | €29,379 | -€151,026 | -83.7% |
| Amounts receivable after more than one year | 29 | €6,175 | €6,175 | = | 0.0% |
| Trade receivables | 290 | €6,175 | €6,175 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €172,600 | €15,950 | -€156,650 | -90.8% |
| Trade receivables | 40 | €172,600 | €15,950 | -€156,650 | -90.8% |
| Cash at bank and in hand | 54/58 | €1,630 | €7,254 | +€5,624 | +345% |
| Total equity and liabilities | 10/49 | €207,131 | €55,786 | -€151,345 | -73.1% |
| Equity | 10/15 | €57,323 | -€1,447 | -€58,770 | |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €22,000 | €22,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | €0 | = | 0.0% |
| Reserves not available under the articles | 1311 | €0 | €0 | = | 0.0% |
| Distributable reserves | 133 | €22,000 | €22,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,322 | -€23,449 | -€58,770 | |
| Amounts payable | 17/49 | €149,808 | €57,233 | -€92,575 | -61.8% |
| Amounts payable after more than one year | 17 | €18,666 | €40,000 | +€21,334 | +114% |
| Other amounts payable | 178/9 | €18,666 | €40,000 | +€21,334 | +114% |
| Amounts payable within one year | 42/48 | €129,877 | €17,189 | -€112,689 | -86.8% |
| Trade debts | 44 | €113,223 | €5,163 | -€108,060 | -95.4% |
| Suppliers | 440/4 | €113,223 | €5,163 | -€108,060 | -95.4% |
| Taxes, remuneration and social security | 45 | €14,123 | €7,060 | -€7,063 | -50.0% |
| Taxes | 450/3 | €14,123 | €7,060 | -€7,063 | -50.0% |
| Other amounts payable | 47/48 | €2,531 | €4,965 | +€2,434 | +96.2% |
| Accrued charges and deferred income | 492/3 | €1,265 | €44 | -€1,220 | -96.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €330 | €319 | -€10 | -3.1% |
| Other operating charges | 640/8 | €98 | €588 | +€491 | +502% |
| Gross operating margin | 9900 | €18,121 | -€57,421 | -€75,542 | |
| Operating profit (loss) | 9901 | €17,694 | -€58,329 | -€76,022 | |
| Financial income | 75/76B | €6,554 | €993 | -€5,561 | -84.8% |
| Recurring financial income | 75 | €6,554 | €993 | -€5,561 | -84.8% |
| Financial charges | 65/66B | €3,162 | €1,082 | -€2,079 | -65.8% |
| Recurring financial charges | 65 | €3,162 | €1,082 | -€2,079 | -65.8% |
| Profit (loss) for the period before taxes | 9903 | €21,086 | -€58,418 | -€79,504 | |
| Income taxes | 67/77 | €6,646 | €352 | -€6,293 | -94.7% |
| Profit (loss) for the period | 9904 | €14,440 | -€58,770 | -€73,211 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,440 | -€58,770 | -€73,211 |
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 27 October 2026 via checked.be.