CHINKY: 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.
CHINKY
Largest movements
- Tangible fixed assets +€204,525
up €204,525 (+68.3%), from €299,295 to €503,820
of which Other tangible fixed assets: +€168,012
- Cash +€79,484
up €79,484 (+35.0%), from €227,119 to €306,603
mainly Net result for the year (+€256,228) and Debts after one year (+€147,182)
- Intangible fixed assets +€35,837
up €35,837 (+85326.2%), from €42 to €35,879
- Deferred charges and accrued income -€16,653
down €16,653 (-92.6%), from €17,975 to €1,322
- Stocks and contracts +€14,547
up €14,547 (+244.7%), from €5,944 to €20,491
- Profit (loss) carried forward +€150,346
up €150,346 (+75.3%), from €199,573 to €349,919
- Debts after one year +€147,182
up €147,182 (+180.1%), from €81,721 to €228,903
- Trade debts -€85,795
down €85,795 (-60.6%), from €141,527 to €55,732
- Tax, wage and social debts +€50,079
up €50,079 (+61.7%), from €81,219 to €131,298
of which Taxes: +€27,775
- Current portion of long-term debt +€27,567
up €27,567 (+63.3%), from €43,572 to €71,139
- Gross operating margin +€432,203
up €432,203 (+66.4%), from €651,234 to €1.1m
- Staff costs +€116,305
up €116,305 (+21.6%), from €538,711 to €655,016
- Taxes +€60,112
up €60,112 (+601.1%), from €10,000 to €70,112
- Depreciation +€38,150
up €38,150 (+85.0%), from €44,885 to €83,035
- Financial charges +€13,459
up €13,459 (+140.0%), from €9,615 to €23,074
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 | €587,178 | €906,818 | +€319,640 | +54.4% |
| Fixed assets | 21/28 | €319,776 | €564,393 | +€244,617 | +76.5% |
| Intangible fixed assets | 21 | €42 | €35,879 | +€35,837 | +85326.2% |
| Tangible fixed assets | 22/27 | €299,295 | €503,820 | +€204,525 | +68.3% |
| Plant, machinery and equipment | 23 | €38,820 | €72,670 | +€33,850 | +87.2% |
| Furniture and vehicles | 24 | €1,319 | €3,982 | +€2,663 | +201.9% |
| Other tangible fixed assets | 26 | €259,156 | €427,168 | +€168,012 | +64.8% |
| Financial fixed assets | 28 | €20,439 | €24,694 | +€4,255 | +20.8% |
| Current assets | 29/58 | €267,402 | €342,425 | +€75,023 | +28.1% |
| Stocks and contracts in progress | 3 | €5,944 | €20,491 | +€14,547 | +244.7% |
| Stocks | 30/36 | €5,944 | €20,491 | +€14,547 | +244.7% |
| Amounts receivable within one year | 40/41 | €16,364 | €14,009 | -€2,355 | -14.4% |
| Trade receivables | 40 | €13,565 | €1,762 | -€11,803 | -87.0% |
| Other amounts receivable | 41 | €2,799 | €12,247 | +€9,448 | +337.5% |
| Cash at bank and in hand | 54/58 | €227,119 | €306,603 | +€79,484 | +35.0% |
| Deferred charges and accrued income | 490/1 | €17,975 | €1,322 | -€16,653 | -92.6% |
| Total equity and liabilities | 10/49 | €587,178 | €906,818 | +€319,640 | +54.4% |
| Equity | 10/15 | €222,364 | €387,322 | +€164,958 | +74.2% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €199,573 | €349,919 | +€150,346 | +75.3% |
| Investment grants | 15 | €2,331 | €16,943 | +€14,612 | +626.9% |
| Amounts payable | 17/49 | €364,814 | €519,496 | +€154,682 | +42.4% |
| Amounts payable after more than one year | 17 | €81,721 | €228,903 | +€147,182 | +180.1% |
| Financial debts | 170/4 | €81,721 | €228,903 | +€147,182 | +180.1% |
| Amounts payable within one year | 42/48 | €283,093 | €290,593 | +€7,500 | +2.6% |
| Current portion of amounts payable after more than one year | 42 | €43,572 | €71,139 | +€27,567 | +63.3% |
| Trade debts | 44 | €141,527 | €55,732 | -€85,795 | -60.6% |
| Suppliers | 440/4 | €141,527 | €55,732 | -€85,795 | -60.6% |
| Advances received on contracts in progress | 46 | €8,270 | €23,919 | +€15,649 | +189.2% |
| Taxes, remuneration and social security | 45 | €81,219 | €131,298 | +€50,079 | +61.7% |
| Taxes | 450/3 | €30,211 | €57,986 | +€27,775 | +91.9% |
| Remuneration and social security | 454/9 | €51,008 | €73,312 | +€22,304 | +43.7% |
| Other amounts payable | 47/48 | €8,505 | €8,505 | = | 0.0% |
| Non-recurring operating income | 76A | €3 | - | -€3 | |
| Remuneration, social security and pensions | 62 | €538,711 | €655,016 | +€116,305 | +21.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,885 | €83,035 | +€38,150 | +85.0% |
| Other operating charges | 640/8 | €2,148 | €2,461 | +€313 | +14.6% |
| Non-recurring operating charges | 66A | - | €77 | +€77 | |
| Gross operating margin | 9900 | €651,234 | €1,083,437 | +€432,203 | +66.4% |
| Operating profit (loss) | 9901 | €65,490 | €342,848 | +€277,358 | +423.5% |
| Financial income | 75/76B | €8,332 | €6,566 | -€1,766 | -21.2% |
| Recurring financial income | 75 | €8,332 | €6,566 | -€1,766 | -21.2% |
| Financial charges | 65/66B | €9,615 | €23,074 | +€13,459 | +140.0% |
| Recurring financial charges | 65 | €9,615 | €23,074 | +€13,459 | +140.0% |
| Profit (loss) for the period before taxes | 9903 | €64,207 | €326,340 | +€262,133 | +408.3% |
| Income taxes | 67/77 | €10,000 | €70,112 | +€60,112 | +601.1% |
| Profit (loss) for the period | 9904 | €54,207 | €256,228 | +€202,021 | +372.7% |
| Profit (loss) for the period to be appropriated | 9905 | €54,207 | €256,228 | +€202,021 | +372.7% |
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 6 October 2026 via checked.be.