CHIPZ 1: 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.
CHIPZ 1
Largest movements
- Receivables within one year -€6,122
down €6,122 (-100%), from €6,122 to €0
of which Trade receivables: -€5,149
- Cash -€3,508
down €3,508 (-28.4%), from €12,361 to €8,853
mainly Trade debts (-€23,875) and Net result for the year (-€23,142)
- Deferred charges and accrued income -€2,344
down €2,344 (-100%), from €2,344 to €0
- Tangible fixed assets -€2,056
down €2,056 (-28.6%), from €7,191 to €5,135
- Other debts +€29,160
up €29,160 (+237%), from €12,295 to €41,455
- Trade debts -€23,875
no longer reported in 2024 (was €23,875)
- Profit (loss) carried forward -€23,142
down €23,142 (-115%), from -€20,053 to -€43,196
- Tax, wage and social debts +€4,209
up €4,209 (+56.9%), from €7,398 to €11,606
of which Remuneration and social security: +€3,180
- Gross operating margin -€23,170
down €23,170, from €10,671 to -€12,499
- Staff costs -€7,731
down €7,731 (-66.6%), from €11,614 to €3,882
- Financial charges +€1,573
up €1,573 (+160%), from €983 to €2,556
- Other operating charges +€274
up €274 (+14.4%), from €1,904 to €2,178
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 | €31,567 | €17,605 | -€13,962 | -44.2% |
| Fixed assets | 21/28 | €7,191 | €5,203 | -€1,988 | -27.6% |
| Tangible fixed assets | 22/27 | €7,191 | €5,135 | -€2,056 | -28.6% |
| Plant, machinery and equipment | 23 | €7,191 | €5,135 | -€2,056 | -28.6% |
| Financial fixed assets | 28 | - | €68 | +€68 | |
| Current assets | 29/58 | €24,376 | €12,403 | -€11,974 | -49.1% |
| Stocks and contracts in progress | 3 | €3,550 | €3,550 | = | 0.0% |
| Stocks | 30/36 | €3,550 | €3,550 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €6,122 | €0 | -€6,122 | -100% |
| Trade receivables | 40 | €5,149 | €0 | -€5,149 | -100% |
| Other amounts receivable | 41 | €973 | €0 | -€973 | -100% |
| Cash at bank and in hand | 54/58 | €12,361 | €8,853 | -€3,508 | -28.4% |
| Deferred charges and accrued income | 490/1 | €2,344 | €0 | -€2,344 | -100% |
| Total equity and liabilities | 10/49 | €31,567 | €17,605 | -€13,962 | -44.2% |
| Equity | 10/15 | -€12,314 | -€35,456 | -€23,142 | -188% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,540 | €1,540 | = | 0.0% |
| Distributable reserves | 133 | €1,540 | €1,540 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,053 | -€43,196 | -€23,142 | -115% |
| Amounts payable | 17/49 | €43,880 | €53,061 | +€9,181 | +20.9% |
| Amounts payable within one year | 42/48 | €43,568 | €53,061 | +€9,493 | +21.8% |
| Trade debts | 44 | €23,875 | - | -€23,875 | |
| Suppliers | 440/4 | €23,875 | - | -€23,875 | |
| Taxes, remuneration and social security | 45 | €7,398 | €11,606 | +€4,209 | +56.9% |
| Taxes | 450/3 | - | €1,029 | +€1,029 | |
| Remuneration and social security | 454/9 | €7,398 | €10,578 | +€3,180 | +43.0% |
| Other amounts payable | 47/48 | €12,295 | €41,455 | +€29,160 | +237% |
| Accrued charges and deferred income | 492/3 | €312 | - | -€312 | |
| Remuneration, social security and pensions | 62 | €11,614 | €3,882 | -€7,731 | -66.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,056 | €2,056 | = | 0.0% |
| Other operating charges | 640/8 | €1,904 | €2,178 | +€274 | +14.4% |
| Non-recurring operating charges | 66A | €1,711 | - | -€1,711 | |
| Gross operating margin | 9900 | €10,671 | -€12,499 | -€23,170 | |
| Operating profit (loss) | 9901 | -€6,613 | -€20,615 | -€14,002 | -212% |
| Financial income | 75/76B | €93 | €29 | -€65 | -69.1% |
| Recurring financial income | 75 | €93 | €29 | -€65 | -69.1% |
| Financial charges | 65/66B | €983 | €2,556 | +€1,573 | +160% |
| Recurring financial charges | 65 | €983 | €2,556 | +€1,573 | +160% |
| Profit (loss) for the period before taxes | 9903 | -€7,502 | -€23,142 | -€15,640 | -208% |
| Profit (loss) for the period | 9904 | -€7,502 | -€23,142 | -€15,640 | -208% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,502 | -€23,142 | -€15,640 | -208% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.