CHIPTUNING PLUS: 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.
CHIPTUNING PLUS
Largest movements
- Tangible fixed assets -€3,283
down €3,283 (-17.2%), from €19,053 to €15,770
of which Land and buildings: -€2,506
- Intangible fixed assets -€1,733
no longer reported in 2024 (was €1,733)
- Receivables within one year -€1,525
down €1,525 (-3.1%), from €49,846 to €48,321
of which Other amounts receivable: -€1,760
- Cash +€1,139
up €1,139 (+11.5%), from €9,912 to €11,050
mainly Trade debts (+€6,939) and Depreciation (+€5,016)
- Profit (loss) carried forward -€12,728
down €12,728 (-59.8%), from €21,278 to €8,550
- Trade debts +€6,939
up €6,939 (+149%), from €4,656 to €11,596
- Gross operating margin -€12,060
down €12,060, from €5,443 to -€6,617
- Staff costs -€2,237
no longer reported in 2024 (was €2,237)
- Other operating charges -€1,155
down €1,155 (-59.8%), from €1,932 to €778
- Depreciation -€424
down €424 (-7.8%), from €5,440 to €5,016
- Financial charges +€143
up €143 (+81.7%), from €175 to €318
From the 2023 result to the 2024 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.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €82,015 | €76,492 | -€5,523 | -6.7% |
| Fixed assets | 21/28 | €22,136 | €17,120 | -€5,016 | -22.7% |
| Intangible fixed assets | 21 | €1,733 | - | -€1,733 | |
| Tangible fixed assets | 22/27 | €19,053 | €15,770 | -€3,283 | -17.2% |
| Land and buildings | 22 | €17,078 | €14,571 | -€2,506 | -14.7% |
| Other tangible fixed assets | 26 | €1,975 | €1,199 | -€776 | -39.3% |
| Financial fixed assets | 28 | €1,350 | €1,350 | = | 0.0% |
| Current assets | 29/58 | €59,879 | €59,372 | -€507 | -0.8% |
| Amounts receivable within one year | 40/41 | €49,846 | €48,321 | -€1,525 | -3.1% |
| Trade receivables | 40 | - | €235 | +€235 | |
| Other amounts receivable | 41 | €49,846 | €48,086 | -€1,760 | -3.5% |
| Cash at bank and in hand | 54/58 | €9,912 | €11,050 | +€1,139 | +11.5% |
| Deferred charges and accrued income | 490/1 | €121 | - | -€121 | |
| Total equity and liabilities | 10/49 | €82,015 | €76,492 | -€5,523 | -6.7% |
| Equity | 10/15 | €35,457 | €22,729 | -€12,728 | -35.9% |
| Contributions | 10/11 | €13,400 | €13,400 | = | 0.0% |
| Reserves | 13 | €779 | €779 | = | 0.0% |
| Non-distributable reserves | 130/1 | €779 | €779 | = | 0.0% |
| Reserves not available under the articles | 1311 | €779 | €779 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,278 | €8,550 | -€12,728 | -59.8% |
| Amounts payable | 17/49 | €46,558 | €53,763 | +€7,205 | +15.5% |
| Amounts payable after more than one year | 17 | €21,000 | €21,000 | = | 0.0% |
| Financial debts | 170/4 | €21,000 | €21,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €25,558 | €32,763 | +€7,205 | +28.2% |
| Trade debts | 44 | €4,656 | €11,596 | +€6,939 | +149% |
| Suppliers | 440/4 | €4,656 | €11,596 | +€6,939 | +149% |
| Other amounts payable | 47/48 | €20,901 | €21,167 | +€266 | +1.3% |
| Remuneration, social security and pensions | 62 | €2,237 | - | -€2,237 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,440 | €5,016 | -€424 | -7.8% |
| Other operating charges | 640/8 | €1,932 | €778 | -€1,155 | -59.8% |
| Gross operating margin | 9900 | €5,443 | -€6,617 | -€12,060 | |
| Operating profit (loss) | 9901 | -€4,166 | -€12,410 | -€8,244 | -198% |
| Financial income | 75/76B | €13 | - | -€13 | |
| Recurring financial income | 75 | €13 | - | -€13 | |
| Financial charges | 65/66B | €175 | €318 | +€143 | +81.7% |
| Recurring financial charges | 65 | €175 | €318 | +€143 | +81.7% |
| Profit (loss) for the period before taxes | 9903 | -€4,329 | -€12,728 | -€8,399 | -194% |
| Profit (loss) for the period | 9904 | -€4,329 | -€12,728 | -€8,399 | -194% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,329 | -€12,728 | -€8,399 | -194% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.