CHIMERAPPS: 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.
CHIMERAPPS
Largest movements
- Cash +€45,454
up €45,454 (+1535.3%), from €2,960 to €48,414
mainly Net result for the year (+€22,021) and Depreciation (+€16,341)
- Receivables within one year -€14,806
down €14,806 (-50.5%), from €29,326 to €14,520
of which Trade receivables: -€14,806
- Tangible fixed assets -€8,791
down €8,791 (-4.1%), from €215,370 to €206,580
of which Land and buildings: -€8,273
- Deferred charges and accrued income -€5,784
down €5,784 (-24.0%), from €24,076 to €18,292
- Reserves +€22,021
up €22,021 (+16.1%), from €136,352 to €158,372
- Debts after one year -€5,232
down €5,232 (-7.0%), from €74,665 to €69,433
- Other debts +€3,323
up €3,323 (+15.0%), from €22,129 to €25,452
- Trade debts -€3,211
down €3,211 (-85.6%), from €3,750 to €539
- Gross operating margin -€16,487
down €16,487 (-24.2%), from €68,034 to €51,547
- Taxes -€5,238
down €5,238 (-35.8%), from €14,612 to €9,374
- Depreciation +€1,010
up €1,010 (+6.6%), from €15,331 to €16,341
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 | €271,733 | €287,805 | +€16,073 | +5.9% |
| Fixed assets | 21/28 | €215,370 | €206,580 | -€8,791 | -4.1% |
| Tangible fixed assets | 22/27 | €215,370 | €206,580 | -€8,791 | -4.1% |
| Land and buildings | 22 | €210,428 | €202,155 | -€8,273 | -3.9% |
| Plant, machinery and equipment | 23 | €2,074 | €2,680 | +€606 | +29.2% |
| Furniture and vehicles | 24 | €2,868 | €1,744 | -€1,124 | -39.2% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €56,362 | €81,226 | +€24,863 | +44.1% |
| Amounts receivable within one year | 40/41 | €29,326 | €14,520 | -€14,806 | -50.5% |
| Trade receivables | 40 | €29,326 | €14,520 | -€14,806 | -50.5% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €2,960 | €48,414 | +€45,454 | +1535.3% |
| Deferred charges and accrued income | 490/1 | €24,076 | €18,292 | -€5,784 | -24.0% |
| Total equity and liabilities | 10/49 | €271,733 | €287,805 | +€16,073 | +5.9% |
| Equity | 10/15 | €154,952 | €176,972 | +€22,021 | +14.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €136,352 | €158,372 | +€22,021 | +16.1% |
| Distributable reserves | 133 | €136,352 | €158,372 | +€22,021 | +16.1% |
| Amounts payable | 17/49 | €116,781 | €110,833 | -€5,948 | -5.1% |
| Amounts payable after more than one year | 17 | €74,665 | €69,433 | -€5,232 | -7.0% |
| Financial debts | 170/4 | €74,665 | €69,433 | -€5,232 | -7.0% |
| Amounts payable within one year | 42/48 | €41,559 | €40,843 | -€716 | -1.7% |
| Current portion of amounts payable after more than one year | 42 | €5,129 | €5,232 | +€104 | +2.0% |
| Financial debts | 43 | €62 | €6 | -€56 | -89.8% |
| Credit institutions | 430/8 | €62 | €6 | -€56 | -89.8% |
| Trade debts | 44 | €3,750 | €539 | -€3,211 | -85.6% |
| Suppliers | 440/4 | €3,750 | €539 | -€3,211 | -85.6% |
| Taxes, remuneration and social security | 45 | €10,488 | €9,613 | -€875 | -8.3% |
| Taxes | 450/3 | €10,488 | €9,613 | -€875 | -8.3% |
| Other amounts payable | 47/48 | €22,129 | €25,452 | +€3,323 | +15.0% |
| Accrued charges and deferred income | 492/3 | €556 | €556 | = | 0.0% |
| Non-recurring operating income | 76A | €22,500 | €0 | -€22,500 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,331 | €16,341 | +€1,010 | +6.6% |
| Other operating charges | 640/8 | €1,507 | €1,018 | -€488 | -32.4% |
| Gross operating margin | 9900 | €68,034 | €51,547 | -€16,487 | -24.2% |
| Operating profit (loss) | 9901 | €51,196 | €34,188 | -€17,008 | -33.2% |
| Financial income | 75/76B | €3 | €3 | +€0 | +6.3% |
| Recurring financial income | 75 | €3 | €3 | +€0 | +6.3% |
| Financial charges | 65/66B | €2,800 | €2,796 | -€4 | -0.1% |
| Recurring financial charges | 65 | €2,800 | €2,796 | -€4 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | €48,399 | €31,395 | -€17,004 | -35.1% |
| Income taxes | 67/77 | €14,612 | €9,374 | -€5,238 | -35.8% |
| Profit (loss) for the period | 9904 | €33,787 | €22,021 | -€11,766 | -34.8% |
| Profit (loss) for the period to be appropriated | 9905 | €33,787 | €22,021 | -€11,766 | -34.8% |
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 1 October 2026 via checked.be.