CHIP & DALE: 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.
CHIP & DALE
Largest movements
- Tangible fixed assets -€25,721
down €25,721 (-8.2%), from €314,610 to €288,888
of which Land and buildings: -€19,435
- Cash +€9,428
up €9,428 (+8.5%), from €111,012 to €120,439
mainly Depreciation (+€25,721) and Other debts (+€12,788)
- Debts after one year -€57,886
down €57,886 (-11.9%), from €485,585 to €427,700
of which Financial debts: -€57,886
- Other debts +€12,788
up €12,788 (+36.2%), from €35,300 to €48,089
- Reserves +€12,029
up €12,029 (+311%), from €3,865 to €15,894
- Tax, wage and social debts +€9,768
up €9,768 (+40.5%), from €24,112 to €33,880
of which Taxes: +€6,229
- Trade debts +€8,227
up €8,227 (+7.9%), from €103,616 to €111,843
- Gross operating margin +€28,691
up €28,691 (+35.0%), from €82,003 to €110,694
- Staff costs +€17,745
up €17,745 (+47.5%), from €37,371 to €55,116
- Taxes +€6,244
up €6,244 (+415%), from €1,504 to €7,747
- Other operating charges -€3,377
down €3,377 (-32.1%), from €10,531 to €7,153
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 | €740,048 | €723,871 | -€16,177 | -2.2% |
| Fixed assets | 21/28 | €567,938 | €542,217 | -€25,721 | -4.5% |
| Tangible fixed assets | 22/27 | €314,610 | €288,888 | -€25,721 | -8.2% |
| Land and buildings | 22 | €301,135 | €281,701 | -€19,435 | -6.5% |
| Plant, machinery and equipment | 23 | €1,035 | €525 | -€510 | -49.3% |
| Furniture and vehicles | 24 | €11,998 | €6,555 | -€5,443 | -45.4% |
| Other tangible fixed assets | 26 | €442 | €107 | -€334 | -75.7% |
| Financial fixed assets | 28 | €253,329 | €253,329 | = | 0.0% |
| Current assets | 29/58 | €172,109 | €181,654 | +€9,545 | +5.5% |
| Stocks and contracts in progress | 3 | €55,965 | €52,370 | -€3,595 | -6.4% |
| Stocks | 30/36 | €55,965 | €52,370 | -€3,595 | -6.4% |
| Amounts receivable within one year | 40/41 | €5,030 | €7,999 | +€2,969 | +59.0% |
| Trade receivables | 40 | €4,418 | €2,550 | -€1,869 | -42.3% |
| Other amounts receivable | 41 | €612 | €5,449 | +€4,837 | +791% |
| Cash at bank and in hand | 54/58 | €111,012 | €120,439 | +€9,428 | +8.5% |
| Deferred charges and accrued income | 490/1 | €103 | €846 | +€743 | +722% |
| Total equity and liabilities | 10/49 | €740,048 | €723,871 | -€16,177 | -2.2% |
| Equity | 10/15 | €76,365 | €88,394 | +€12,029 | +15.8% |
| Contributions | 10/11 | €72,500 | €72,500 | = | 0.0% |
| Reserves | 13 | €3,865 | €15,894 | +€12,029 | +311% |
| Distributable reserves | 133 | €3,865 | €15,894 | +€12,029 | +311% |
| Amounts payable | 17/49 | €663,682 | €635,477 | -€28,206 | -4.2% |
| Amounts payable after more than one year | 17 | €485,585 | €427,700 | -€57,886 | -11.9% |
| Financial debts | 170/4 | €436,508 | €378,622 | -€57,886 | -13.3% |
| Other amounts payable | 178/9 | €49,077 | €49,077 | = | 0.0% |
| Amounts payable within one year | 42/48 | €176,697 | €207,697 | +€31,000 | +17.5% |
| Current portion of amounts payable after more than one year | 42 | €13,669 | €13,886 | +€216 | +1.6% |
| Trade debts | 44 | €103,616 | €111,843 | +€8,227 | +7.9% |
| Suppliers | 440/4 | €103,616 | €111,843 | +€8,227 | +7.9% |
| Taxes, remuneration and social security | 45 | €24,112 | €33,880 | +€9,768 | +40.5% |
| Taxes | 450/3 | €21,398 | €27,627 | +€6,229 | +29.1% |
| Remuneration and social security | 454/9 | €2,714 | €6,253 | +€3,539 | +130% |
| Other amounts payable | 47/48 | €35,300 | €48,089 | +€12,788 | +36.2% |
| Accrued charges and deferred income | 492/3 | €1,400 | €80 | -€1,320 | -94.3% |
| Remuneration, social security and pensions | 62 | €37,371 | €55,116 | +€17,745 | +47.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,130 | €25,721 | -€408 | -1.6% |
| Other operating charges | 640/8 | €10,531 | €7,153 | -€3,377 | -32.1% |
| Gross operating margin | 9900 | €82,003 | €110,694 | +€28,691 | +35.0% |
| Operating profit (loss) | 9901 | €7,972 | €22,703 | +€14,731 | +185% |
| Financial income | 75/76B | €378 | €1,407 | +€1,028 | +272% |
| Recurring financial income | 75 | €378 | €1,407 | +€1,028 | +272% |
| Financial charges | 65/66B | €4,707 | €4,333 | -€374 | -7.9% |
| Recurring financial charges | 65 | €4,707 | €4,333 | -€374 | -7.9% |
| Profit (loss) for the period before taxes | 9903 | €3,643 | €19,777 | +€16,133 | +443% |
| Income taxes | 67/77 | €1,504 | €7,747 | +€6,244 | +415% |
| Profit (loss) for the period | 9904 | €2,139 | €12,029 | +€9,890 | +462% |
| Profit (loss) for the period to be appropriated | 9905 | €2,139 | €12,029 | +€9,890 | +462% |
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 17 October 2026 via checked.be.