CHIME: 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.
CHIME
Largest movements
- Current investments -€84,084
down €84,084 (-14.4%), from €583,119 to €499,035
- Receivables after one year -€25,000
down €25,000 (-100%), from €25,000 to €0
- Receivables within one year +€16,627
up €16,627 (+131%), from €12,734 to €29,361
of which Trade receivables: +€10,673
- Tangible fixed assets -€16,003
down €16,003 (-34.0%), from €47,111 to €31,108
- Cash +€8,463
up €8,463 (+49.9%), from €16,950 to €25,413
mainly Current investments (+€84,084) and Receivables after one year (+€25,000)
- Other debts -€114,378
down €114,378 (-100%), from €114,378 to €0
- Reserves +€16,304
up €16,304 (+3.2%), from €506,174 to €522,478
of which Distributable reserves: +€16,304
- Gross operating margin +€47,453
up €47,453, from -€43,074 to €4,379
- Financial income +€10,200
up €10,200 (+42.0%), from €24,270 to €34,470
- Depreciation +€2,744
up €2,744 (+20.7%), from €13,258 to €16,003
- Taxes +€1,639
up €1,639 (+118%), from €1,386 to €3,025
- Financial charges -€1,216
down €1,216 (-68.6%), from €1,773 to €557
of which Non-recurring financial charges: -€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 | €689,793 | €589,934 | -€99,859 | -14.5% |
| Fixed assets | 21/28 | €47,111 | €31,108 | -€16,003 | -34.0% |
| Tangible fixed assets | 22/27 | €47,111 | €31,108 | -€16,003 | -34.0% |
| Land and buildings | 22 | €16,493 | €8,640 | -€7,853 | -47.6% |
| Plant, machinery and equipment | 23 | €3,198 | €1,424 | -€1,773 | -55.5% |
| Furniture and vehicles | 24 | €27,420 | €21,044 | -€6,377 | -23.3% |
| Current assets | 29/58 | €642,682 | €558,826 | -€83,856 | -13.0% |
| Amounts receivable after more than one year | 29 | €25,000 | €0 | -€25,000 | -100% |
| Other amounts receivable | 291 | €25,000 | €0 | -€25,000 | -100% |
| Amounts receivable within one year | 40/41 | €12,734 | €29,361 | +€16,627 | +131% |
| Trade receivables | 40 | €3,000 | €13,673 | +€10,673 | +356% |
| Other amounts receivable | 41 | €9,734 | €15,688 | +€5,954 | +61.2% |
| Current investments | 50/53 | €583,119 | €499,035 | -€84,084 | -14.4% |
| Cash at bank and in hand | 54/58 | €16,950 | €25,413 | +€8,463 | +49.9% |
| Deferred charges and accrued income | 490/1 | €4,879 | €5,016 | +€137 | +2.8% |
| Total equity and liabilities | 10/49 | €689,793 | €589,934 | -€99,859 | -14.5% |
| Equity | 10/15 | €567,674 | €583,978 | +€16,304 | +2.9% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €506,174 | €522,478 | +€16,304 | +3.2% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €500,024 | €516,328 | +€16,304 | +3.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €122,119 | €5,956 | -€116,163 | -95.1% |
| Amounts payable within one year | 42/48 | €122,119 | €5,956 | -€116,163 | -95.1% |
| Trade debts | 44 | €3,251 | €2,507 | -€744 | -22.9% |
| Suppliers | 440/4 | €3,251 | €2,507 | -€744 | -22.9% |
| Taxes, remuneration and social security | 45 | €4,490 | €3,450 | -€1,041 | -23.2% |
| Taxes | 450/3 | €4,490 | €3,450 | -€1,041 | -23.2% |
| Other amounts payable | 47/48 | €114,378 | €0 | -€114,378 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,258 | €16,003 | +€2,744 | +20.7% |
| Other operating charges | 640/8 | €3,631 | €2,961 | -€670 | -18.4% |
| Gross operating margin | 9900 | -€43,074 | €4,379 | +€47,453 | |
| Operating profit (loss) | 9901 | -€59,962 | -€14,584 | +€45,378 | +75.7% |
| Financial income | 75/76B | €24,270 | €34,470 | +€10,200 | +42.0% |
| Recurring financial income | 75 | €24,270 | €34,470 | +€10,200 | +42.0% |
| Financial charges | 65/66B | €1,773 | €557 | -€1,216 | -68.6% |
| Recurring financial charges | 65 | €266 | €132 | -€134 | -50.4% |
| Non-recurring financial charges | 66B | €1,507 | €425 | -€1,082 | -71.8% |
| Profit (loss) for the period before taxes | 9903 | -€37,466 | €19,329 | +€56,795 | |
| Income taxes | 67/77 | €1,386 | €3,025 | +€1,639 | +118% |
| Profit (loss) for the period | 9904 | -€38,852 | €16,304 | +€55,156 | |
| Profit (loss) for the period to be appropriated | 9905 | -€38,852 | €16,304 | +€55,156 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.