CHILTEPIN: 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.
CHILTEPIN
Largest movements
- Cash +€24,587
up €24,587 (+648.7%), from €3,790 to €28,378
mainly Net result for the year (+€22,921) and Depreciation (+€5,336)
- Tangible fixed assets +€1,108
up €1,108 (+12.8%), from €8,673 to €9,781
of which Furniture and vehicles: +€1,694
- Reserves +€27,732
up €27,732 (+277.3%), from €10,000 to €37,732
of which Distributable reserves: +€27,732
- Trade debts +€4,998
new in 2025: €4,998
- Profit (loss) carried forward -€4,811
no longer reported in 2025 (was €4,811)
- Tax, wage and social debts -€1,808
down €1,808 (-15.2%), from €11,879 to €10,071
of which Remuneration and social security: -€3,687
- Turnover +€45,740
up €45,740 (+37.3%), from €122,648 to €168,389
- Purchases and services +€26,593
up €26,593 (+37.5%), from €70,904 to €97,498
- Gross operating margin +€19,147
up €19,147 (+37.0%), from €51,744 to €70,891
- Staff costs +€8,399
up €8,399 (+30.8%), from €27,226 to €35,625
- Depreciation +€2,673
up €2,673 (+100.4%), from €2,663 to €5,336
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 | €26,790 | €52,901 | +€26,110 | +97.5% |
| Fixed assets | 21/28 | €8,673 | €9,781 | +€1,108 | +12.8% |
| Tangible fixed assets | 22/27 | €8,673 | €9,781 | +€1,108 | +12.8% |
| Plant, machinery and equipment | 23 | €2,085 | €1,499 | -€586 | -28.1% |
| Furniture and vehicles | 24 | €6,588 | €8,282 | +€1,694 | +25.7% |
| Current assets | 29/58 | €18,117 | €43,119 | +€25,002 | +138.0% |
| Amounts receivable after more than one year | 29 | €14,327 | €14,742 | +€415 | +2.9% |
| Trade receivables | 290 | €14,036 | €14,244 | +€209 | +1.5% |
| Other amounts receivable | 291 | €291 | €497 | +€206 | +71.0% |
| Cash at bank and in hand | 54/58 | €3,790 | €28,378 | +€24,587 | +648.7% |
| Total equity and liabilities | 10/49 | €26,790 | €52,901 | +€26,110 | +97.5% |
| Equity | 10/15 | €14,911 | €37,832 | +€22,921 | +153.7% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €10,000 | €37,732 | +€27,732 | +277.3% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | - | €27,732 | +€27,732 | |
| Profit (loss) carried forward | 14 | €4,811 | - | -€4,811 | |
| Amounts payable | 17/49 | €11,879 | €15,069 | +€3,189 | +26.8% |
| Amounts payable within one year | 42/48 | €11,879 | €15,069 | +€3,189 | +26.8% |
| Trade debts | 44 | - | €4,998 | +€4,998 | |
| Suppliers | 440/4 | - | €4,998 | +€4,998 | |
| Taxes, remuneration and social security | 45 | €11,879 | €10,071 | -€1,808 | -15.2% |
| Taxes | 450/3 | €8,193 | €10,071 | +€1,878 | +22.9% |
| Remuneration and social security | 454/9 | €3,687 | - | -€3,687 | |
| Turnover | 70 | €122,648 | €168,389 | +€45,740 | +37.3% |
| Non-recurring operating income | 76A | €36 | - | -€36 | |
| Goods, raw materials, services and sundry goods | 60/61 | €70,904 | €97,498 | +€26,593 | +37.5% |
| Remuneration, social security and pensions | 62 | €27,226 | €35,625 | +€8,399 | +30.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,663 | €5,336 | +€2,673 | +100.4% |
| Other operating charges | 640/8 | €152 | €156 | +€3 | +2.0% |
| Gross operating margin | 9900 | €51,744 | €70,891 | +€19,147 | +37.0% |
| Operating profit (loss) | 9901 | €21,703 | €29,775 | +€8,072 | +37.2% |
| Financial income | 75/76B | €36 | €162 | +€126 | +346.9% |
| Recurring financial income | 75 | €36 | €162 | +€126 | +346.9% |
| Non-recurring financial income | 76B | €36 | €162 | +€126 | +346.9% |
| Financial charges | 65/66B | €428 | €412 | -€16 | -3.8% |
| Recurring financial charges | 65 | €428 | €412 | -€16 | -3.8% |
| Non-recurring financial charges | 66B | €428 | €412 | -€16 | -3.8% |
| Profit (loss) for the period before taxes | 9903 | €21,311 | €29,526 | +€8,215 | +38.5% |
| Income taxes | 67/77 | €6,500 | €6,604 | +€104 | +1.6% |
| Profit (loss) for the period | 9904 | €14,811 | €22,921 | +€8,110 | +54.8% |
| Profit (loss) for the period to be appropriated | 9905 | €14,811 | €22,921 | +€8,110 | +54.8% |
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 9 October 2026 via checked.be.