Chipdesk: 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.
Chipdesk
Largest movements
- Receivables within one year -€8,923
down €8,923 (-47.1%), from €18,930 to €10,007
of which Trade receivables: -€8,839
- Cash -€1,961
down €1,961 (-75.6%), from €2,594 to €632
mainly Net result for the year (-€9,821) and Investment in fixed assets (net) (-€3,502)
- Tangible fixed assets +€1,435
up €1,435 (+52.7%), from €2,722 to €4,156
of which Plant, machinery and equipment: +€2,974
- Profit (loss) carried forward -€9,821
down €9,821 (-11.7%), from -€84,166 to -€93,987
- Other debts +€3,032
up €3,032 (+3.8%), from €79,019 to €82,051
- Trade debts -€2,907
down €2,907 (-80.6%), from €3,608 to €701
- Accrued charges and deferred income +€400
new in 2025: €400
- Gross operating margin +€8,315
up €8,315 (+54.6%), from -€15,231 to -€6,916
- Depreciation -€861
down €861 (-29.4%), from €2,929 to €2,068
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 | €24,765 | €15,342 | -€9,423 | -38.1% |
| Fixed assets | 21/28 | €2,722 | €4,156 | +€1,435 | +52.7% |
| Tangible fixed assets | 22/27 | €2,722 | €4,156 | +€1,435 | +52.7% |
| Plant, machinery and equipment | 23 | €195 | €3,169 | +€2,974 | +1527.7% |
| Furniture and vehicles | 24 | €1,150 | €181 | -€970 | -84.3% |
| Other tangible fixed assets | 26 | €1,377 | €807 | -€570 | -41.4% |
| Current assets | 29/58 | €22,043 | €11,185 | -€10,858 | -49.3% |
| Amounts receivable within one year | 40/41 | €18,930 | €10,007 | -€8,923 | -47.1% |
| Trade receivables | 40 | €18,424 | €9,585 | -€8,839 | -48.0% |
| Other amounts receivable | 41 | €506 | €422 | -€84 | -16.7% |
| Cash at bank and in hand | 54/58 | €2,594 | €632 | -€1,961 | -75.6% |
| Deferred charges and accrued income | 490/1 | €520 | €546 | +€26 | +5.1% |
| Total equity and liabilities | 10/49 | €24,765 | €15,342 | -€9,423 | -38.1% |
| Equity | 10/15 | -€58,133 | -€67,954 | -€9,821 | -16.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €13,633 | €13,633 | = | 0.0% |
| Distributable reserves | 133 | €13,633 | €13,633 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€84,166 | -€93,987 | -€9,821 | -11.7% |
| Amounts payable | 17/49 | €82,898 | €83,295 | +€397 | +0.5% |
| Amounts payable within one year | 42/48 | €82,898 | €82,896 | -€2 | 0.0% |
| Trade debts | 44 | €3,608 | €701 | -€2,907 | -80.6% |
| Suppliers | 440/4 | €3,608 | €701 | -€2,907 | -80.6% |
| Taxes, remuneration and social security | 45 | €271 | €143 | -€128 | -47.1% |
| Taxes | 450/3 | €271 | €143 | -€128 | -47.1% |
| Other amounts payable | 47/48 | €79,019 | €82,051 | +€3,032 | +3.8% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,929 | €2,068 | -€861 | -29.4% |
| Other operating charges | 640/8 | €677 | €697 | +€20 | +3.0% |
| Gross operating margin | 9900 | -€15,231 | -€6,916 | +€8,315 | +54.6% |
| Operating profit (loss) | 9901 | -€18,837 | -€9,680 | +€9,157 | +48.6% |
| Financial charges | 65/66B | €231 | €84 | -€146 | -63.4% |
| Recurring financial charges | 65 | €231 | €84 | -€146 | -63.4% |
| Profit (loss) for the period before taxes | 9903 | -€19,067 | -€9,765 | +€9,303 | +48.8% |
| Income taxes | 67/77 | €140 | €56 | -€83 | -59.8% |
| Profit (loss) for the period | 9904 | -€19,207 | -€9,821 | +€9,386 | +48.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,207 | -€9,821 | +€9,386 | +48.9% |
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 30 September 2026 via checked.be.