CHINCO: 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.
CHINCO
Largest movements
- Current investments +€69,187
up €69,187 (+34.4%), from €200,852 to €270,039
- Receivables within one year -€38,135
down €38,135 (-90.1%), from €42,327 to €4,192
of which Trade receivables: -€41,176
- Cash -€27,662
down €27,662 (-50.4%), from €54,832 to €27,170
mainly Current investments (-€69,187) and Other debts (-€20,314)
- Reserves +€36,936
up €36,936 (+9.3%), from €397,359 to €434,295
of which Distributable reserves: +€36,936
- Other debts -€20,314
down €20,314 (-94.9%), from €21,399 to €1,085
- Tax, wage and social debts -€13,922
down €13,922 (-73.3%), from €18,996 to €5,074
- Gross operating margin -€53,859
down €53,859 (-50.4%), from €106,931 to €53,071
- Taxes -€13,697
down €13,697 (-42.2%), from €32,435 to €18,738
- Financial income -€1,633
down €1,633 (-24.8%), from €6,588 to €4,955
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 | €443,111 | €445,666 | +€2,555 | +0.6% |
| Fixed assets | 21/28 | €30,271 | €29,371 | -€899 | -3.0% |
| Tangible fixed assets | 22/27 | €30,271 | €29,371 | -€899 | -3.0% |
| Plant, machinery and equipment | 23 | €1,506 | €753 | -€753 | -50.0% |
| Furniture and vehicles | 24 | €28,765 | €28,618 | -€146 | -0.5% |
| Current assets | 29/58 | €412,840 | €416,295 | +€3,455 | +0.8% |
| Amounts receivable after more than one year | 29 | €114,829 | €114,829 | = | 0.0% |
| Other amounts receivable | 291 | €114,829 | €114,829 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €42,327 | €4,192 | -€38,135 | -90.1% |
| Trade receivables | 40 | €41,176 | - | -€41,176 | |
| Other amounts receivable | 41 | €1,151 | €4,192 | +€3,041 | +264% |
| Current investments | 50/53 | €200,852 | €270,039 | +€69,187 | +34.4% |
| Cash at bank and in hand | 54/58 | €54,832 | €27,170 | -€27,662 | -50.4% |
| Deferred charges and accrued income | 490/1 | €0 | €65 | +€65 | |
| Total equity and liabilities | 10/49 | €443,111 | €445,666 | +€2,555 | +0.6% |
| Equity | 10/15 | €397,759 | €434,695 | +€36,936 | +9.3% |
| Contributions | 10/11 | €400 | €400 | = | 0.0% |
| Reserves | 13 | €397,359 | €434,295 | +€36,936 | +9.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €397,359 | €434,295 | +€36,936 | +9.3% |
| Amounts payable | 17/49 | €45,352 | €10,971 | -€34,381 | -75.8% |
| Amounts payable within one year | 42/48 | €45,327 | €10,971 | -€34,356 | -75.8% |
| Trade debts | 44 | €4,932 | €4,812 | -€120 | -2.4% |
| Suppliers | 440/4 | €4,932 | €4,812 | -€120 | -2.4% |
| Taxes, remuneration and social security | 45 | €18,996 | €5,074 | -€13,922 | -73.3% |
| Taxes | 450/3 | €18,996 | €5,074 | -€13,922 | -73.3% |
| Other amounts payable | 47/48 | €21,399 | €1,085 | -€20,314 | -94.9% |
| Accrued charges and deferred income | 492/3 | €25 | - | -€25 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,126 | €899 | -€227 | -20.2% |
| Other operating charges | 640/8 | €1,246 | €540 | -€706 | -56.7% |
| Gross operating margin | 9900 | €106,931 | €53,071 | -€53,859 | -50.4% |
| Operating profit (loss) | 9901 | €104,558 | €51,632 | -€52,926 | -50.6% |
| Financial income | 75/76B | €6,588 | €4,955 | -€1,633 | -24.8% |
| Recurring financial income | 75 | €6,588 | €4,955 | -€1,633 | -24.8% |
| Financial charges | 65/66B | €472 | €913 | +€440 | +93.2% |
| Recurring financial charges | 65 | €472 | €913 | +€440 | +93.2% |
| Profit (loss) for the period before taxes | 9903 | €110,674 | €55,674 | -€54,999 | -49.7% |
| Income taxes | 67/77 | €32,435 | €18,738 | -€13,697 | -42.2% |
| Profit (loss) for the period | 9904 | €78,238 | €36,936 | -€41,302 | -52.8% |
| Profit (loss) for the period to be appropriated | 9905 | €78,238 | €36,936 | -€41,302 | -52.8% |
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 25 October 2026 via checked.be.