CHIN CHONG: 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.
CHIN CHONG
Largest movements
- Cash -€282,895
down €282,895 (-89.2%), from €317,112 to €34,217
mainly Receivables within one year (-€187,266) and Trade debts (-€119,627)
- Receivables within one year +€187,266
up €187,266 (+1,084%), from €17,275 to €204,542
of which Other amounts receivable: +€189,677
- Tangible fixed assets -€53,279
down €53,279 (-39.0%), from €136,701 to €83,422
of which Plant, machinery and equipment: -€27,765
- Stocks and contracts +€13,842
up €13,842 (+10.8%), from €127,712 to €141,555
- Trade debts -€119,627
down €119,627 (-59.6%), from €200,722 to €81,095
- Debts after one year -€32,984
down €32,984 (-58.0%), from €56,822 to €23,837
- Reserves +€28,350
up €28,350 (+12.4%), from €228,177 to €256,527
of which Distributable reserves: +€28,350
- Tax, wage and social debts -€27,422
down €27,422 (-56.0%), from €48,964 to €21,542
of which Taxes: -€31,353
- Other debts +€7,789
up €7,789 (+236%), from €3,301 to €11,089
- Gross operating margin -€100,744
down €100,744 (-23.7%), from €424,668 to €323,923
- Taxes -€38,179
down €38,179 (-75.4%), from €50,666 to €12,487
- Staff costs +€28,149
up €28,149 (+15.7%), from €179,256 to €207,405
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 | €620,265 | €480,537 | -€139,728 | -22.5% |
| Fixed assets | 21/28 | €138,881 | €85,602 | -€53,279 | -38.4% |
| Tangible fixed assets | 22/27 | €136,701 | €83,422 | -€53,279 | -39.0% |
| Plant, machinery and equipment | 23 | €76,073 | €48,307 | -€27,765 | -36.5% |
| Furniture and vehicles | 24 | €639 | €423 | -€216 | -33.8% |
| Other tangible fixed assets | 26 | €59,989 | €34,692 | -€25,297 | -42.2% |
| Financial fixed assets | 28 | €2,180 | €2,180 | = | 0.0% |
| Current assets | 29/58 | €481,384 | €394,935 | -€86,449 | -18.0% |
| Stocks and contracts in progress | 3 | €127,712 | €141,555 | +€13,842 | +10.8% |
| Stocks | 30/36 | €127,712 | €141,555 | +€13,842 | +10.8% |
| Amounts receivable within one year | 40/41 | €17,275 | €204,542 | +€187,266 | +1,084% |
| Trade receivables | 40 | €4,439 | €2,028 | -€2,411 | -54.3% |
| Other amounts receivable | 41 | €12,836 | €202,513 | +€189,677 | +1,478% |
| Cash at bank and in hand | 54/58 | €317,112 | €34,217 | -€282,895 | -89.2% |
| Deferred charges and accrued income | 490/1 | €19,285 | €14,622 | -€4,663 | -24.2% |
| Total equity and liabilities | 10/49 | €620,265 | €480,537 | -€139,728 | -22.5% |
| Equity | 10/15 | €273,624 | €301,974 | +€28,350 | +10.4% |
| Reserves | 13 | €228,177 | €256,527 | +€28,350 | +12.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €17,625 | €17,625 | = | 0.0% |
| Distributable reserves | 133 | €208,693 | €237,043 | +€28,350 | +13.6% |
| Profit (loss) carried forward | 14 | €45,447 | €45,447 | = | 0.0% |
| Amounts payable | 17/49 | €346,641 | €178,562 | -€168,078 | -48.5% |
| Amounts payable after more than one year | 17 | €56,822 | €23,837 | -€32,984 | -58.0% |
| Financial debts | 170/4 | €56,822 | €23,837 | -€32,984 | -58.0% |
| Amounts payable within one year | 42/48 | €285,453 | €146,710 | -€138,743 | -48.6% |
| Current portion of amounts payable after more than one year | 42 | €32,467 | €32,984 | +€518 | +1.6% |
| Trade debts | 44 | €200,722 | €81,095 | -€119,627 | -59.6% |
| Suppliers | 440/4 | €200,722 | €81,095 | -€119,627 | -59.6% |
| Taxes, remuneration and social security | 45 | €48,964 | €21,542 | -€27,422 | -56.0% |
| Taxes | 450/3 | €31,648 | €295 | -€31,353 | -99.1% |
| Remuneration and social security | 454/9 | €17,316 | €21,247 | +€3,931 | +22.7% |
| Other amounts payable | 47/48 | €3,301 | €11,089 | +€7,789 | +236% |
| Accrued charges and deferred income | 492/3 | €4,366 | €8,015 | +€3,649 | +83.6% |
| Remuneration, social security and pensions | 62 | €179,256 | €207,405 | +€28,149 | +15.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,090 | €61,008 | -€1,083 | -1.7% |
| Other operating charges | 640/8 | €2,403 | €1,244 | -€1,159 | -48.2% |
| Gross operating margin | 9900 | €424,668 | €323,923 | -€100,744 | -23.7% |
| Operating profit (loss) | 9901 | €180,919 | €54,267 | -€126,652 | -70.0% |
| Financial income | 75/76B | €4,980 | €5,388 | +€407 | +8.2% |
| Recurring financial income | 75 | €4,980 | €5,388 | +€407 | +8.2% |
| Financial charges | 65/66B | €16,196 | €18,818 | +€2,622 | +16.2% |
| Recurring financial charges | 65 | €16,196 | €18,818 | +€2,622 | +16.2% |
| Profit (loss) for the period before taxes | 9903 | €169,703 | €40,836 | -€128,867 | -75.9% |
| Income taxes | 67/77 | €50,666 | €12,487 | -€38,179 | -75.4% |
| Profit (loss) for the period | 9904 | €119,037 | €28,350 | -€90,688 | -76.2% |
| Profit (loss) for the period to be appropriated | 9905 | €119,037 | €28,350 | -€90,688 | -76.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.