CHILOE: 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.
CHILOE
Largest movements
- Cash +€192,868
up €192,868 (+69.5%), from €277,402 to €470,270
mainly Net result for the year (+€244,021) and Other debts (+€193,167)
- Receivables within one year +€85,370
up €85,370 (+20.5%), from €416,061 to €501,431
of which Trade receivables: +€150,546
- Other debts +€193,167
up €193,167 (+52.6%), from €366,963 to €560,130
- Tax, wage and social debts +€82,509
up €82,509 (+692.1%), from €11,921 to €94,430
- Gross operating margin -€83,667
down €83,667 (-19.7%), from €424,011 to €340,344
- Taxes -€14,023
down €14,023 (-13.9%), from €100,948 to €86,925
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 | €729,766 | €1,004,324 | +€274,558 | +37.6% |
| Fixed assets | 21/28 | €36,303 | €32,225 | -€4,078 | -11.2% |
| Tangible fixed assets | 22/27 | €36,303 | €32,225 | -€4,078 | -11.2% |
| Land and buildings | 22 | €35,302 | €32,225 | -€3,077 | -8.7% |
| Furniture and vehicles | 24 | €1,000 | - | -€1,000 | |
| Current assets | 29/58 | €693,463 | €972,099 | +€278,636 | +40.2% |
| Amounts receivable within one year | 40/41 | €416,061 | €501,431 | +€85,370 | +20.5% |
| Trade receivables | 40 | €350,759 | €501,305 | +€150,546 | +42.9% |
| Other amounts receivable | 41 | €65,302 | €126 | -€65,176 | -99.8% |
| Cash at bank and in hand | 54/58 | €277,402 | €470,270 | +€192,868 | +69.5% |
| Deferred charges and accrued income | 490/1 | - | €399 | +€399 | |
| Total equity and liabilities | 10/49 | €729,766 | €1,004,324 | +€274,558 | +37.6% |
| Equity | 10/15 | €349,377 | €349,399 | +€21 | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €330,777 | €330,777 | = | 0.0% |
| 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 | €328,917 | €328,917 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €21 | +€21 | |
| Amounts payable | 17/49 | €380,388 | €654,925 | +€274,537 | +72.2% |
| Amounts payable within one year | 42/48 | €380,195 | €654,925 | +€274,731 | +72.3% |
| Trade debts | 44 | €1,311 | €365 | -€946 | -72.1% |
| Suppliers | 440/4 | €1,311 | €365 | -€946 | -72.1% |
| Taxes, remuneration and social security | 45 | €11,921 | €94,430 | +€82,509 | +692.1% |
| Taxes | 450/3 | €11,921 | €94,430 | +€82,509 | +692.1% |
| Other amounts payable | 47/48 | €366,963 | €560,130 | +€193,167 | +52.6% |
| Accrued charges and deferred income | 492/3 | €194 | - | -€194 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,314 | €4,078 | -€236 | -5.5% |
| Other operating charges | 640/8 | €386 | €437 | +€51 | +13.3% |
| Non-recurring operating charges | 66A | - | €4,623 | +€4,623 | |
| Gross operating margin | 9900 | €424,011 | €340,344 | -€83,667 | -19.7% |
| Operating profit (loss) | 9901 | €419,311 | €331,206 | -€88,105 | -21.0% |
| Financial income | 75/76B | €7 | €23 | +€16 | +222.6% |
| Recurring financial income | 75 | €7 | €23 | +€16 | +222.6% |
| Financial charges | 65/66B | €2,393 | €284 | -€2,109 | -88.1% |
| Recurring financial charges | 65 | €2,393 | €284 | -€2,109 | -88.1% |
| Profit (loss) for the period before taxes | 9903 | €416,926 | €330,946 | -€85,980 | -20.6% |
| Income taxes | 67/77 | €100,948 | €86,925 | -€14,023 | -13.9% |
| Profit (loss) for the period | 9904 | €315,978 | €244,021 | -€71,957 | -22.8% |
| Profit (loss) for the period to be appropriated | 9905 | €315,978 | €244,021 | -€71,957 | -22.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.