CHIP-N-STRIPE: 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-N-STRIPE
Largest movements
- Cash -€23,464
down €23,464 (-95.4%), from €24,604 to €1,139
mainly Receivables within one year (-€11,624) and Trade debts (-€9,206)
- Receivables within one year +€11,624
up €11,624 (+13.7%), from €84,816 to €96,440
of which Other amounts receivable: +€14,315
- Tangible fixed assets -€2,932
down €2,932 (-37.0%), from €7,931 to €4,998
- Trade debts -€9,206
down €9,206 (-61.7%), from €14,918 to €5,711
- Tax, wage and social debts -€2,852
down €2,852 (-22.0%), from €12,945 to €10,094
of which Taxes: -€4,602
- Profit (loss) carried forward -€2,677
new in 2025: -€2,677
- Gross operating margin -€22,273
down €22,273, from €19,040 to -€3,233
- Taxes -€5,749
down €5,749 (-95.3%), from €6,034 to €285
- Depreciation +€1,839
up €1,839 (+168%), from €1,093 to €2,932
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 | €118,535 | €103,800 | -€14,735 | -12.4% |
| Fixed assets | 21/28 | €7,931 | €4,998 | -€2,932 | -37.0% |
| Tangible fixed assets | 22/27 | €7,931 | €4,998 | -€2,932 | -37.0% |
| Furniture and vehicles | 24 | €7,931 | €4,998 | -€2,932 | -37.0% |
| Current assets | 29/58 | €110,604 | €98,801 | -€11,803 | -10.7% |
| Amounts receivable within one year | 40/41 | €84,816 | €96,440 | +€11,624 | +13.7% |
| Trade receivables | 40 | €3,678 | €987 | -€2,691 | -73.2% |
| Other amounts receivable | 41 | €81,138 | €95,453 | +€14,315 | +17.6% |
| Cash at bank and in hand | 54/58 | €24,604 | €1,139 | -€23,464 | -95.4% |
| Deferred charges and accrued income | 490/1 | €1,185 | €1,222 | +€37 | +3.1% |
| Total equity and liabilities | 10/49 | €118,535 | €103,800 | -€14,735 | -12.4% |
| Equity | 10/15 | €90,672 | €87,995 | -€2,677 | -3.0% |
| Reserves | 13 | €90,672 | €90,672 | = | 0.0% |
| Distributable reserves | 133 | €90,672 | €90,672 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€2,677 | -€2,677 | |
| Amounts payable | 17/49 | €27,863 | €15,805 | -€12,058 | -43.3% |
| Amounts payable within one year | 42/48 | €27,863 | €15,805 | -€12,058 | -43.3% |
| Trade debts | 44 | €14,918 | €5,711 | -€9,206 | -61.7% |
| Suppliers | 440/4 | €14,918 | €5,711 | -€9,206 | -61.7% |
| Taxes, remuneration and social security | 45 | €12,945 | €10,094 | -€2,852 | -22.0% |
| Taxes | 450/3 | €12,945 | €8,344 | -€4,602 | -35.5% |
| Remuneration and social security | 454/9 | - | €1,750 | +€1,750 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,093 | €2,932 | +€1,839 | +168% |
| Other operating charges | 640/8 | €778 | €807 | +€28 | +3.7% |
| Gross operating margin | 9900 | €19,040 | -€3,233 | -€22,273 | |
| Operating profit (loss) | 9901 | €17,168 | -€6,973 | -€24,141 | |
| Financial income | 75/76B | €4,660 | €4,768 | +€107 | +2.3% |
| Recurring financial income | 75 | €4,660 | €4,768 | +€107 | +2.3% |
| Financial charges | 65/66B | €195 | €187 | -€9 | -4.4% |
| Recurring financial charges | 65 | €195 | €187 | -€9 | -4.4% |
| Profit (loss) for the period before taxes | 9903 | €21,633 | -€2,392 | -€24,025 | |
| Income taxes | 67/77 | €6,034 | €285 | -€5,749 | -95.3% |
| Profit (loss) for the period | 9904 | €15,599 | -€2,677 | -€18,276 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,599 | -€2,677 | -€18,276 |
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 15 October 2026 via checked.be.