Chill & Swim: 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 & Swim
Largest movements
- Tangible fixed assets +€368,613
up €368,613 (+392%), from €94,093 to €462,706
of which Land and buildings: +€357,489
- Receivables within one year +€26,869
up €26,869 (+6,226%), from €432 to €27,301
of which Other amounts receivable: +€17,931
- Debts after one year +€467,068
new in 2025: €467,068
- Other debts -€50,000
no longer reported in 2025 (was €50,000)
- Profit (loss) carried forward -€35,423
down €35,423 (-702%), from -€5,047 to -€40,470
- Current portion of long-term debt +€8,094
new in 2025: €8,094
- Trade debts +€7,921
up €7,921 (+1,037%), from €764 to €8,684
- Gross operating margin -€12,855
down €12,855 (-275%), from -€4,675 to -€17,530
- Financial charges +€10,368
up €10,368 (+13,465%), from €77 to €10,445
- Depreciation +€6,948
up €6,948 (+2,358%), from €295 to €7,243
- Other operating charges +€242
new in 2025: €242
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 | €101,717 | €502,448 | +€400,731 | +394% |
| Fixed assets | 21/28 | €94,093 | €462,706 | +€368,613 | +392% |
| Tangible fixed assets | 22/27 | €94,093 | €462,706 | +€368,613 | +392% |
| Land and buildings | 22 | €94,093 | €451,582 | +€357,489 | +380% |
| Plant, machinery and equipment | 23 | - | €4,295 | +€4,295 | |
| Furniture and vehicles | 24 | - | €6,828 | +€6,828 | |
| Current assets | 29/58 | €7,624 | €39,743 | +€32,118 | +421% |
| Amounts receivable within one year | 40/41 | €432 | €27,301 | +€26,869 | +6,226% |
| Trade receivables | 40 | - | €8,939 | +€8,939 | |
| Other amounts receivable | 41 | €432 | €18,362 | +€17,931 | +4,155% |
| Cash at bank and in hand | 54/58 | €7,193 | €11,973 | +€4,780 | +66.5% |
| Deferred charges and accrued income | 490/1 | - | €469 | +€469 | |
| Total equity and liabilities | 10/49 | €101,717 | €502,448 | +€400,731 | +394% |
| Equity | 10/15 | €50,953 | €15,530 | -€35,423 | -69.5% |
| Contributions | 10/11 | €56,000 | €56,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,047 | -€40,470 | -€35,423 | -702% |
| Amounts payable | 17/49 | €50,764 | €486,918 | +€436,154 | +859% |
| Amounts payable after more than one year | 17 | - | €467,068 | +€467,068 | |
| Financial debts | 170/4 | - | €467,068 | +€467,068 | |
| Amounts payable within one year | 42/48 | €50,764 | €16,825 | -€33,939 | -66.9% |
| Current portion of amounts payable after more than one year | 42 | - | €8,094 | +€8,094 | |
| Trade debts | 44 | €764 | €8,684 | +€7,921 | +1,037% |
| Suppliers | 440/4 | €764 | €8,684 | +€7,921 | +1,037% |
| Taxes, remuneration and social security | 45 | - | €47 | +€47 | |
| Taxes | 450/3 | - | €47 | +€47 | |
| Other amounts payable | 47/48 | €50,000 | - | -€50,000 | |
| Accrued charges and deferred income | 492/3 | - | €3,025 | +€3,025 | |
| Non-recurring operating income | 76A | - | €27 | +€27 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €295 | €7,243 | +€6,948 | +2,358% |
| Other operating charges | 640/8 | - | €242 | +€242 | |
| Gross operating margin | 9900 | -€4,675 | -€17,530 | -€12,855 | -275% |
| Operating profit (loss) | 9901 | -€4,970 | -€25,015 | -€20,045 | -403% |
| Financial income | 75/76B | - | €85 | +€85 | |
| Recurring financial income | 75 | - | €85 | +€85 | |
| Non-recurring financial income | 76B | - | €85 | +€85 | |
| Financial charges | 65/66B | €77 | €10,445 | +€10,368 | +13,465% |
| Recurring financial charges | 65 | €77 | €10,445 | +€10,368 | +13,465% |
| Profit (loss) for the period before taxes | 9903 | -€5,047 | -€35,376 | -€30,329 | -601% |
| Income taxes | 67/77 | - | €47 | +€47 | |
| Profit (loss) for the period | 9904 | -€5,047 | -€35,423 | -€30,376 | -602% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,047 | -€35,423 | -€30,376 | -602% |
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 23 October 2026 via checked.be.