Chipson Computer Systems: what changed
Two financial 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.
Chipson Computer Systems
Largest movements
- Tangible fixed assets -€5,852
down €5,852 (-27.9%), from €20,969 to €15,117
- Cash +€3,258
up €3,258 (+4.1%), from €79,332 to €82,590
mainly Depreciation (+€5,852) and Net result for the year (+€3,282)
- Profit (loss) carried forward +€3,282
up €3,282 (+15.1%), from €21,803 to €25,085
- Tax, wage and social debts -€2,359
down €2,359 (-66.9%), from €3,527 to €1,168
- Trade debts -€2,146
down €2,146 (-73.1%), from €2,935 to €789
- Other debts -€1,834
no longer reported in 2025 (was €1,834)
- Turnover +€12,579
up €12,579 (+28.7%), from €43,783 to €56,362
- Purchases and services +€6,818
up €6,818 (+16.4%), from €41,482 to €48,300
- Gross operating margin +€5,761
up €5,761 (+250.4%), from €2,301 to €8,062
- Taxes -€2,763
down €2,763, from €1,100 to -€1,663
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 | €108,491 | €105,434 | -€3,057 | -2.8% |
| Fixed assets | 21/28 | €20,969 | €15,117 | -€5,852 | -27.9% |
| Tangible fixed assets | 22/27 | €20,969 | €15,117 | -€5,852 | -27.9% |
| Furniture and vehicles | 24 | €20,969 | €15,117 | -€5,852 | -27.9% |
| Current assets | 29/58 | €87,522 | €90,317 | +€2,795 | +3.2% |
| Stocks and contracts in progress | 3 | €4,993 | €4,122 | -€870 | -17.4% |
| Stocks | 30/36 | €4,993 | €4,122 | -€870 | -17.4% |
| Amounts receivable within one year | 40/41 | €3,197 | €3,604 | +€407 | +12.7% |
| Trade receivables | 40 | €2,596 | €3,604 | +€1,008 | +38.8% |
| Other amounts receivable | 41 | €601 | - | -€601 | |
| Cash at bank and in hand | 54/58 | €79,332 | €82,590 | +€3,258 | +4.1% |
| Total equity and liabilities | 10/49 | €108,491 | €105,434 | -€3,057 | -2.8% |
| Equity | 10/15 | €100,196 | €103,477 | +€3,282 | +3.3% |
| Contributions | 10/11 | €62,221 | €62,221 | = | 0.0% |
| Capital | 10 | €62,221 | €62,221 | = | 0.0% |
| Issued capital | 100 | €62,221 | €62,221 | = | 0.0% |
| Reserves | 13 | €16,171 | €16,171 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,609 | €3,609 | = | 0.0% |
| Legal reserve | 130 | €3,609 | €3,609 | = | 0.0% |
| Distributable reserves | 133 | €12,562 | €12,562 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,803 | €25,085 | +€3,282 | +15.1% |
| Amounts payable | 17/49 | €8,296 | €1,957 | -€6,339 | -76.4% |
| Amounts payable within one year | 42/48 | €8,296 | €1,957 | -€6,339 | -76.4% |
| Trade debts | 44 | €2,935 | €789 | -€2,146 | -73.1% |
| Suppliers | 440/4 | €2,935 | €789 | -€2,146 | -73.1% |
| Taxes, remuneration and social security | 45 | €3,527 | €1,168 | -€2,359 | -66.9% |
| Taxes | 450/3 | €3,527 | €1,168 | -€2,359 | -66.9% |
| Other amounts payable | 47/48 | €1,834 | - | -€1,834 | |
| Turnover | 70 | €43,783 | €56,362 | +€12,579 | +28.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €41,482 | €48,300 | +€6,818 | +16.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,852 | €5,852 | = | 0.0% |
| Other operating charges | 640/8 | €534 | €537 | +€3 | +0.5% |
| Gross operating margin | 9900 | €2,301 | €8,062 | +€5,761 | +250.4% |
| Operating profit (loss) | 9901 | -€4,086 | €1,672 | +€5,758 | |
| Financial income | 75/76B | €6 | €2 | -€4 | -61.5% |
| Recurring financial income | 75 | €6 | €2 | -€4 | -61.5% |
| Financial charges | 65/66B | €46 | €56 | +€11 | +23.8% |
| Recurring financial charges | 65 | €46 | €56 | +€11 | +23.8% |
| Profit (loss) for the period before taxes | 9903 | -€4,125 | €1,618 | +€5,743 | |
| Income taxes | 67/77 | €1,100 | -€1,663 | -€2,763 | |
| Profit (loss) for the period | 9904 | -€5,225 | €3,282 | +€8,507 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,225 | €3,282 | +€8,507 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.