ChipMonk: 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.
ChipMonk
Largest movements
- Cash +€72,262
up €72,262 (+41.9%), from €172,573 to €244,834
mainly Net result for the year (+€86,623) and Tax, wage and social debts (+€3,219)
- Receivables within one year +€18,753
up €18,753 (+112.8%), from €16,632 to €35,385
of which Trade receivables: +€18,700
- Reserves +€86,623
up €86,623 (+56.0%), from €154,790 to €241,413
- Tax, wage and social debts +€3,219
up €3,219 (+8.6%), from €37,311 to €40,530
- Gross operating margin -€18,030
down €18,030 (-14.0%), from €128,912 to €110,883
- Taxes -€4,487
down €4,487 (-15.9%), from €28,252 to €23,765
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 | €192,943 | €284,014 | +€91,071 | +47.2% |
| Current assets | 29/58 | €192,943 | €284,014 | +€91,071 | +47.2% |
| Amounts receivable within one year | 40/41 | €16,632 | €35,385 | +€18,753 | +112.8% |
| Trade receivables | 40 | €16,632 | €35,332 | +€18,700 | +112.4% |
| Other amounts receivable | 41 | - | €53 | +€53 | |
| Cash at bank and in hand | 54/58 | €172,573 | €244,834 | +€72,262 | +41.9% |
| Deferred charges and accrued income | 490/1 | €3,738 | €3,794 | +€56 | +1.5% |
| Total equity and liabilities | 10/49 | €192,943 | €284,014 | +€91,071 | +47.2% |
| Equity | 10/15 | €154,890 | €241,513 | +€86,623 | +55.9% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €154,790 | €241,413 | +€86,623 | +56.0% |
| Distributable reserves | 133 | €154,790 | €241,413 | +€86,623 | +56.0% |
| Amounts payable | 17/49 | €38,052 | €42,500 | +€4,448 | +11.7% |
| Amounts payable within one year | 42/48 | €38,052 | €42,500 | +€4,448 | +11.7% |
| Taxes, remuneration and social security | 45 | €37,311 | €40,530 | +€3,219 | +8.6% |
| Taxes | 450/3 | €37,311 | €40,530 | +€3,219 | +8.6% |
| Other amounts payable | 47/48 | €742 | €1,970 | +€1,229 | +165.6% |
| Other operating charges | 640/8 | €268 | €324 | +€56 | +20.9% |
| Gross operating margin | 9900 | €128,912 | €110,883 | -€18,030 | -14.0% |
| Operating profit (loss) | 9901 | €128,644 | €110,558 | -€18,086 | -14.1% |
| Financial charges | 65/66B | €50 | €170 | +€120 | +239.7% |
| Recurring financial charges | 65 | €50 | €170 | +€120 | +239.7% |
| Profit (loss) for the period before taxes | 9903 | €128,594 | €110,388 | -€18,206 | -14.2% |
| Income taxes | 67/77 | €28,252 | €23,765 | -€4,487 | -15.9% |
| Profit (loss) for the period | 9904 | €100,342 | €86,623 | -€13,719 | -13.7% |
| Profit (loss) for the period to be appropriated | 9905 | €100,342 | €86,623 | -€13,719 | -13.7% |
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 2 October 2026 via checked.be.