CHIPS & DIPS: 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.
CHIPS & DIPS
Largest movements
- Cash +€20,473
up €20,473 (+95.9%), from €21,345 to €41,818
mainly Net result for the year (+€11,291) and Receivables within one year (+€8,934)
- Receivables within one year -€8,934
down €8,934 (-56.9%), from €15,699 to €6,765
of which Trade receivables: -€6,210
- Tangible fixed assets -€1,831
down €1,831 (-59.6%), from €3,073 to €1,242
- Deferred charges and accrued income -€1,637
down €1,637 (-100.0%), from €1,637 to €0
- Stocks and contracts -€879
down €879 (-29.7%), from €2,961 to €2,082
- Profit (loss) carried forward +€11,291
up €11,291, from -€9,787 to €1,504
- Trade debts -€3,759
down €3,759 (-40.5%), from €9,289 to €5,530
- Gross operating margin +€6,418
up €6,418 (+56.1%), from €11,443 to €17,861
- Depreciation -€2,423
down €2,423 (-57.0%), from €4,254 to €1,831
- Financial charges +€626
up €626 (+51.3%), from €1,221 to €1,847
- Taxes -€231
no longer reported in 2025 (was €231)
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 | €44,715 | €51,907 | +€7,192 | +16.1% |
| Fixed assets | 21/28 | €3,073 | €1,242 | -€1,831 | -59.6% |
| Tangible fixed assets | 22/27 | €3,073 | €1,242 | -€1,831 | -59.6% |
| Plant, machinery and equipment | 23 | €3,073 | €1,242 | -€1,831 | -59.6% |
| Current assets | 29/58 | €41,642 | €50,665 | +€9,023 | +21.7% |
| Stocks and contracts in progress | 3 | €2,961 | €2,082 | -€879 | -29.7% |
| Stocks | 30/36 | €2,961 | €2,082 | -€879 | -29.7% |
| Amounts receivable within one year | 40/41 | €15,699 | €6,765 | -€8,934 | -56.9% |
| Trade receivables | 40 | €8,433 | €2,223 | -€6,210 | -73.6% |
| Other amounts receivable | 41 | €7,266 | €4,542 | -€2,724 | -37.5% |
| Cash at bank and in hand | 54/58 | €21,345 | €41,818 | +€20,473 | +95.9% |
| Deferred charges and accrued income | 490/1 | €1,637 | €0 | -€1,637 | -100.0% |
| Total equity and liabilities | 10/49 | €44,715 | €51,907 | +€7,192 | +16.1% |
| Equity | 10/15 | €33,881 | €45,172 | +€11,291 | +33.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €25,068 | €25,068 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €23,208 | €23,208 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,787 | €1,504 | +€11,291 | |
| Amounts payable | 17/49 | €10,834 | €6,735 | -€4,099 | -37.8% |
| Amounts payable within one year | 42/48 | €10,834 | €6,735 | -€4,099 | -37.8% |
| Trade debts | 44 | €9,289 | €5,530 | -€3,759 | -40.5% |
| Suppliers | 440/4 | €9,289 | €5,530 | -€3,759 | -40.5% |
| Taxes, remuneration and social security | 45 | €1,545 | €1,205 | -€340 | -22.0% |
| Remuneration and social security | 454/9 | €1,545 | €1,205 | -€340 | -22.0% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,254 | €1,831 | -€2,423 | -57.0% |
| Other operating charges | 640/8 | €678 | €523 | -€155 | -22.9% |
| Non-recurring operating charges | 66A | €1,909 | €2,391 | +€482 | +25.2% |
| Gross operating margin | 9900 | €11,443 | €17,861 | +€6,418 | +56.1% |
| Operating profit (loss) | 9901 | €4,602 | €13,116 | +€8,514 | +185.0% |
| Financial income | 75/76B | - | €22 | +€22 | |
| Recurring financial income | 75 | - | €22 | +€22 | |
| Financial charges | 65/66B | €1,221 | €1,847 | +€626 | +51.3% |
| Recurring financial charges | 65 | €1,221 | €1,847 | +€626 | +51.3% |
| Profit (loss) for the period before taxes | 9903 | €3,381 | €11,291 | +€7,910 | +234.0% |
| Income taxes | 67/77 | €231 | - | -€231 | |
| Profit (loss) for the period | 9904 | €3,150 | €11,291 | +€8,141 | +258.4% |
| Profit (loss) for the period to be appropriated | 9905 | €3,150 | €11,291 | +€8,141 | +258.4% |
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 7 October 2026 via checked.be.