CHIPS EXPERIENCE: 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 EXPERIENCE
Largest movements
- Receivables after one year -€62,146
down €62,146 (-100.0%), from €62,146 to €0
of which Trade receivables: -€62,146
- Receivables within one year +€51,985
up €51,985 (+1418.3%), from €3,665 to €55,651
of which Other amounts receivable: +€34,048
- Cash -€9,748
down €9,748 (-9.3%), from €105,194 to €95,446
mainly Receivables within one year (-€51,985) and Other debts (-€25,802)
- Tangible fixed assets +€2,159
up €2,159 (+36.6%), from €5,893 to €8,052
- Other debts -€25,802
down €25,802 (-96.8%), from €26,652 to €850
- Reserves +€25,647
up €25,647 (+26.5%), from €96,627 to €122,274
of which Distributable reserves: +€25,647
- Tax, wage and social debts -€11,655
down €11,655 (-60.0%), from €19,424 to €7,768
of which Taxes: -€11,669
- Debts after one year -€11,363
down €11,363 (-100.0%), from €11,363 to €0
- Accrued charges and deferred income +€9,827
new in 2025: €9,827
- Gross operating margin -€11,318
down €11,318 (-20.8%), from €54,466 to €43,148
- Financial charges -€2,224
down €2,224 (-52.8%), from €4,215 to €1,991
- Financial income +€2,110
new in 2025: €2,110
- Other operating charges +€1,089
up €1,089 (+102.7%), from €1,060 to €2,148
- Depreciation +€690
up €690 (+51.9%), from €1,331 to €2,021
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 | €176,948 | €159,199 | -€17,749 | -10.0% |
| Fixed assets | 21/28 | €5,943 | €8,102 | +€2,159 | +36.3% |
| Tangible fixed assets | 22/27 | €5,893 | €8,052 | +€2,159 | +36.6% |
| Furniture and vehicles | 24 | €5,893 | €8,052 | +€2,159 | +36.6% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €171,005 | €151,097 | -€19,908 | -11.6% |
| Amounts receivable after more than one year | 29 | €62,146 | €0 | -€62,146 | -100.0% |
| Trade receivables | 290 | €62,146 | - | -€62,146 | |
| Other amounts receivable | 291 | - | €0 | = | |
| Amounts receivable within one year | 40/41 | €3,665 | €55,651 | +€51,985 | +1418.3% |
| Trade receivables | 40 | €2,759 | €20,696 | +€17,937 | +650.2% |
| Other amounts receivable | 41 | €907 | €34,955 | +€34,048 | +3754.9% |
| Cash at bank and in hand | 54/58 | €105,194 | €95,446 | -€9,748 | -9.3% |
| Total equity and liabilities | 10/49 | €176,948 | €159,199 | -€17,749 | -10.0% |
| Equity | 10/15 | €102,954 | €128,474 | +€25,520 | +24.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €96,627 | €122,274 | +€25,647 | +26.5% |
| 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 | €94,767 | €120,414 | +€25,647 | +27.1% |
| Profit (loss) carried forward | 14 | €127 | €0 | -€127 | -100.0% |
| Amounts payable | 17/49 | €73,994 | €30,725 | -€43,269 | -58.5% |
| Amounts payable after more than one year | 17 | €11,363 | €0 | -€11,363 | -100.0% |
| Financial debts | 170/4 | €11,363 | €0 | -€11,363 | -100.0% |
| Amounts payable within one year | 42/48 | €62,631 | €20,898 | -€41,733 | -66.6% |
| Current portion of amounts payable after more than one year | 42 | €11,140 | €11,363 | +€223 | +2.0% |
| Trade debts | 44 | €5,416 | €917 | -€4,499 | -83.1% |
| Suppliers | 440/4 | €5,416 | €917 | -€4,499 | -83.1% |
| Taxes, remuneration and social security | 45 | €19,424 | €7,768 | -€11,655 | -60.0% |
| Taxes | 450/3 | €16,797 | €5,129 | -€11,669 | -69.5% |
| Remuneration and social security | 454/9 | €2,626 | €2,640 | +€13 | +0.5% |
| Other amounts payable | 47/48 | €26,652 | €850 | -€25,802 | -96.8% |
| Accrued charges and deferred income | 492/3 | - | €9,827 | +€9,827 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,331 | €2,021 | +€690 | +51.9% |
| Other operating charges | 640/8 | €1,060 | €2,148 | +€1,089 | +102.7% |
| Gross operating margin | 9900 | €54,466 | €43,148 | -€11,318 | -20.8% |
| Operating profit (loss) | 9901 | €52,076 | €38,979 | -€13,097 | -25.1% |
| Financial income | 75/76B | - | €2,110 | +€2,110 | |
| Recurring financial income | 75 | - | €2,110 | +€2,110 | |
| Financial charges | 65/66B | €4,215 | €1,991 | -€2,224 | -52.8% |
| Recurring financial charges | 65 | €4,215 | €1,991 | -€2,224 | -52.8% |
| Profit (loss) for the period before taxes | 9903 | €47,860 | €39,098 | -€8,762 | -18.3% |
| Income taxes | 67/77 | €14,093 | €13,578 | -€515 | -3.7% |
| Profit (loss) for the period | 9904 | €33,767 | €25,520 | -€8,247 | -24.4% |
| Profit (loss) for the period to be appropriated | 9905 | €33,767 | €25,520 | -€8,247 | -24.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.