Chingu: 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.
Chingu
Largest movements
- Receivables within one year -€22,470
down €22,470 (-100.0%), from €22,470 to €0
of which Trade receivables: -€20,532
- Tangible fixed assets +€6,523
up €6,523 (+927.9%), from €703 to €7,226
of which Furniture and vehicles: +€6,125
- Stocks and contracts -€2,278
down €2,278 (-60.7%), from €3,756 to €1,478
- Profit (loss) carried forward -€8,533
down €8,533, from €3,808 to -€4,725
- Tax, wage and social debts -€6,437
down €6,437 (-57.9%), from €11,122 to €4,685
of which Taxes: -€4,122
- Debts after one year -€2,459
down €2,459 (-100.0%), from €2,459 to €0
- Trade debts -€2,111
down €2,111 (-15.5%), from €13,586 to €11,475
- Other debts +€1,750
new in 2025: €1,750
- Gross operating margin -€37,866
down €37,866, from €37,255 to -€611
- Staff costs -€27,956
down €27,956, from €27,491 to -€465
- Taxes -€2,846
down €2,846 (-95.6%), from €2,978 to €132
- Other operating charges +€2,663
up €2,663 (+121.2%), from €2,198 to €4,861
- Financial charges +€1,904
up €1,904 (+242.3%), from €786 to €2,689
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 | €43,486 | €25,643 | -€17,843 | -41.0% |
| Fixed assets | 21/28 | €12,183 | €18,706 | +€6,523 | +53.5% |
| Tangible fixed assets | 22/27 | €703 | €7,226 | +€6,523 | +927.9% |
| Plant, machinery and equipment | 23 | €703 | €1,101 | +€398 | +56.6% |
| Furniture and vehicles | 24 | - | €6,125 | +€6,125 | |
| Financial fixed assets | 28 | €11,480 | €11,480 | = | 0.0% |
| Current assets | 29/58 | €31,303 | €6,937 | -€24,365 | -77.8% |
| Stocks and contracts in progress | 3 | €3,756 | €1,478 | -€2,278 | -60.7% |
| Stocks | 30/36 | €3,756 | €1,478 | -€2,278 | -60.7% |
| Amounts receivable within one year | 40/41 | €22,470 | €0 | -€22,470 | -100.0% |
| Trade receivables | 40 | €20,532 | €0 | -€20,532 | -100.0% |
| Other amounts receivable | 41 | €1,938 | €0 | -€1,938 | -100.0% |
| Cash at bank and in hand | 54/58 | €5,077 | €5,460 | +€383 | +7.5% |
| Total equity and liabilities | 10/49 | €43,486 | €25,643 | -€17,843 | -41.0% |
| Equity | 10/15 | €13,808 | €5,275 | -€8,533 | -61.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,808 | -€4,725 | -€8,533 | |
| Amounts payable | 17/49 | €29,678 | €20,369 | -€9,309 | -31.4% |
| Amounts payable after more than one year | 17 | €2,459 | €0 | -€2,459 | -100.0% |
| Financial debts | 170/4 | €2,459 | €0 | -€2,459 | -100.0% |
| Amounts payable within one year | 42/48 | €27,219 | €20,369 | -€6,850 | -25.2% |
| Current portion of amounts payable after more than one year | 42 | €2,511 | €2,459 | -€52 | -2.1% |
| Trade debts | 44 | €13,586 | €11,475 | -€2,111 | -15.5% |
| Suppliers | 440/4 | €13,586 | €11,475 | -€2,111 | -15.5% |
| Taxes, remuneration and social security | 45 | €11,122 | €4,685 | -€6,437 | -57.9% |
| Taxes | 450/3 | €8,344 | €4,222 | -€4,122 | -49.4% |
| Remuneration and social security | 454/9 | €2,778 | €462 | -€2,315 | -83.4% |
| Other amounts payable | 47/48 | - | €1,750 | +€1,750 | |
| Remuneration, social security and pensions | 62 | €27,491 | -€465 | -€27,956 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €123 | €705 | +€583 | +475.0% |
| Other operating charges | 640/8 | €2,198 | €4,861 | +€2,663 | +121.2% |
| Gross operating margin | 9900 | €37,255 | -€611 | -€37,866 | |
| Operating profit (loss) | 9901 | €7,444 | -€5,712 | -€13,156 | |
| Financial income | 75/76B | €128 | €0 | -€128 | -100.0% |
| Recurring financial income | 75 | €128 | €0 | -€128 | -100.0% |
| Financial charges | 65/66B | €786 | €2,689 | +€1,904 | +242.3% |
| Recurring financial charges | 65 | €786 | €2,689 | +€1,904 | +242.3% |
| Profit (loss) for the period before taxes | 9903 | €6,786 | -€8,401 | -€15,187 | |
| Income taxes | 67/77 | €2,978 | €132 | -€2,846 | -95.6% |
| Profit (loss) for the period | 9904 | €3,808 | -€8,533 | -€12,341 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,808 | -€8,533 | -€12,341 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.