CHIMERA: 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.
CHIMERA
Largest movements
- Current investments +€1.7m
up €1.7m (+44.1%), from €3.8m to €5.5m
- Cash -€405,238
down €405,238 (-94.1%), from €430,809 to €25,571
mainly Current investments (-€1.7m) and Contributions, distributions and other (-€50,000)
- Reserves +€705,106
up €705,106 (+24.2%), from €2.9m to €3.6m
of which Distributable reserves: +€707,106
- Other debts +€493,776
up €493,776 (+39.1%), from €1.3m to €1.8m
- Tax, wage and social debts +€88,622
up €88,622 (+76.8%), from €115,447 to €204,069
- Gross operating margin +€198,415
up €198,415 (+32.6%), from €608,463 to €806,878
- Taxes +€44,240
up €44,240 (+20.6%), from €215,033 to €259,273
- Financial income -€18,517
down €18,517 (-7.5%), from €246,629 to €228,112
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 | €4,341,427 | €5,584,226 | +€1.2m | +28.6% |
| Fixed assets | 21/28 | €34,208 | €25,778 | -€8,430 | -24.6% |
| Tangible fixed assets | 22/27 | €34,008 | €25,578 | -€8,430 | -24.8% |
| Furniture and vehicles | 24 | €34,008 | €25,578 | -€8,430 | -24.8% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €4,307,220 | €5,558,449 | +€1.3m | +29.0% |
| Amounts receivable within one year | 40/41 | €36,892 | €0 | -€36,892 | -100.0% |
| Trade receivables | 40 | €36,000 | €0 | -€36,000 | -100.0% |
| Other amounts receivable | 41 | €892 | €0 | -€892 | -100.0% |
| Current investments | 50/53 | €3,837,675 | €5,530,843 | +€1.7m | +44.1% |
| Cash at bank and in hand | 54/58 | €430,809 | €25,571 | -€405,238 | -94.1% |
| Deferred charges and accrued income | 490/1 | €1,843 | €2,035 | +€192 | +10.4% |
| Total equity and liabilities | 10/49 | €4,341,427 | €5,584,226 | +€1.2m | +28.6% |
| Equity | 10/15 | €2,915,802 | €3,620,909 | +€705,106 | +24.2% |
| Contributions | 10/11 | €6,700 | €6,700 | = | 0.0% |
| Reserves | 13 | €2,909,102 | €3,614,209 | +€705,106 | +24.2% |
| Non-distributable reserves | 130/1 | €2,000 | €0 | -€2,000 | -100.0% |
| Reserves not available under the articles | 1311 | €2,000 | €0 | -€2,000 | -100.0% |
| Distributable reserves | 133 | €2,907,102 | €3,614,209 | +€707,106 | +24.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,425,625 | €1,963,317 | +€537,692 | +37.7% |
| Amounts payable within one year | 42/48 | €1,425,625 | €1,963,317 | +€537,692 | +37.7% |
| Trade debts | 44 | €45,834 | €1,128 | -€44,706 | -97.5% |
| Suppliers | 440/4 | €2,274 | €1,128 | -€1,146 | -50.4% |
| Bills of exchange payable | 441 | €43,560 | €0 | -€43,560 | -100.0% |
| Taxes, remuneration and social security | 45 | €115,447 | €204,069 | +€88,622 | +76.8% |
| Taxes | 450/3 | €115,447 | €204,069 | +€88,622 | +76.8% |
| Other amounts payable | 47/48 | €1,264,345 | €1,758,121 | +€493,776 | +39.1% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,663 | €13,066 | +€403 | +3.2% |
| Other operating charges | 640/8 | €6,036 | €7,078 | +€1,042 | +17.3% |
| Gross operating margin | 9900 | €608,463 | €806,878 | +€198,415 | +32.6% |
| Operating profit (loss) | 9901 | €589,764 | €786,734 | +€196,970 | +33.4% |
| Financial income | 75/76B | €246,629 | €228,112 | -€18,517 | -7.5% |
| Recurring financial income | 75 | €246,629 | €228,112 | -€18,517 | -7.5% |
| Financial charges | 65/66B | €272 | €467 | +€195 | +71.6% |
| Recurring financial charges | 65 | €272 | €467 | +€195 | +71.6% |
| Profit (loss) for the period before taxes | 9903 | €836,121 | €1,014,379 | +€178,258 | +21.3% |
| Income taxes | 67/77 | €215,033 | €259,273 | +€44,240 | +20.6% |
| Profit (loss) for the period | 9904 | €621,088 | €755,106 | +€134,019 | +21.6% |
| Profit (loss) for the period to be appropriated | 9905 | €621,088 | €755,106 | +€134,019 | +21.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.