CHIPDESIGN: 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.
CHIPDESIGN
Largest movements
- Tangible fixed assets -€25,536
down €25,536 (-2.3%), from €1.1m to €1.1m
of which Land and buildings: -€23,475
- Debts after one year -€52,748
down €52,748 (-9.2%), from €572,249 to €519,501
- Reserves +€35,565
up €35,565 (+6.5%), from €545,269 to €580,834
of which Distributable reserves: +€35,565
- Current portion of long-term debt -€12,105
down €12,105 (-58.4%), from €20,740 to €8,635
- Other operating charges -€85,268
no longer reported in 2025 (was €85,268)
- Financial income -€40,402
down €40,402 (-87.2%), from €46,320 to €5,918
- Financial charges +€16,028
up €16,028 (+226.0%), from €7,094 to €23,122
- Gross operating margin +€11,213
up €11,213 (+14.3%), from €78,484 to €89,697
- Depreciation +€8,625
up €8,625 (+51.0%), from €16,911 to €25,536
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 | €1,167,706 | €1,136,163 | -€31,543 | -2.7% |
| Fixed assets | 21/28 | €1,126,791 | €1,101,255 | -€25,536 | -2.3% |
| Tangible fixed assets | 22/27 | €1,126,791 | €1,101,255 | -€25,536 | -2.3% |
| Land and buildings | 22 | €1,105,613 | €1,082,138 | -€23,475 | -2.1% |
| Plant, machinery and equipment | 23 | €21,178 | €19,117 | -€2,061 | -9.7% |
| Current assets | 29/58 | €40,915 | €34,908 | -€6,007 | -14.7% |
| Amounts receivable within one year | 40/41 | €23,364 | €25,354 | +€1,990 | +8.5% |
| Trade receivables | 40 | €22,164 | €24,154 | +€1,990 | +9.0% |
| Other amounts receivable | 41 | €1,200 | €1,200 | = | 0.0% |
| Current investments | 50/53 | €10,586 | - | -€10,586 | |
| Cash at bank and in hand | 54/58 | €1,611 | €5,605 | +€3,994 | +247.9% |
| Deferred charges and accrued income | 490/1 | €5,354 | €3,949 | -€1,405 | -26.2% |
| Total equity and liabilities | 10/49 | €1,167,706 | €1,136,163 | -€31,543 | -2.7% |
| Equity | 10/15 | €546,269 | €581,834 | +€35,565 | +6.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €545,269 | €580,834 | +€35,565 | +6.5% |
| Tax-exempt reserves | 132 | €12,124 | €12,124 | +€0 | 0.0% |
| Distributable reserves | 133 | €533,145 | €568,710 | +€35,565 | +6.7% |
| Amounts payable | 17/49 | €621,437 | €554,329 | -€67,108 | -10.8% |
| Amounts payable after more than one year | 17 | €572,249 | €519,501 | -€52,748 | -9.2% |
| Financial debts | 170/4 | €572,249 | €519,501 | -€52,748 | -9.2% |
| Amounts payable within one year | 42/48 | €49,188 | €34,828 | -€14,360 | -29.2% |
| Current portion of amounts payable after more than one year | 42 | €20,740 | €8,635 | -€12,105 | -58.4% |
| Financial debts | 43 | €1,208 | €306 | -€902 | -74.7% |
| Credit institutions | 430/8 | €1,208 | €306 | -€902 | -74.7% |
| Trade debts | 44 | €829 | €318 | -€511 | -61.6% |
| Suppliers | 440/4 | €829 | €318 | -€511 | -61.6% |
| Taxes, remuneration and social security | 45 | €24,040 | €25,389 | +€1,349 | +5.6% |
| Taxes | 450/3 | €24,040 | €25,389 | +€1,349 | +5.6% |
| Other amounts payable | 47/48 | €2,371 | €180 | -€2,191 | -92.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,911 | €25,536 | +€8,625 | +51.0% |
| Other operating charges | 640/8 | €85,268 | - | -€85,268 | |
| Gross operating margin | 9900 | €78,484 | €89,697 | +€11,213 | +14.3% |
| Operating profit (loss) | 9901 | -€23,695 | €64,161 | +€87,856 | |
| Financial income | 75/76B | €46,320 | €5,918 | -€40,402 | -87.2% |
| Recurring financial income | 75 | €46,320 | €5,918 | -€40,402 | -87.2% |
| Financial charges | 65/66B | €7,094 | €23,122 | +€16,028 | +226.0% |
| Recurring financial charges | 65 | €7,094 | €23,122 | +€16,028 | +226.0% |
| Profit (loss) for the period before taxes | 9903 | €15,531 | €46,957 | +€31,426 | +202.3% |
| Income taxes | 67/77 | €4,274 | €11,392 | +€7,118 | +166.5% |
| Profit (loss) for the period | 9904 | €11,257 | €35,565 | +€24,308 | +215.9% |
| Profit (loss) for the period to be appropriated | 9905 | €11,257 | €35,565 | +€24,308 | +215.9% |
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 8 October 2026 via checked.be.