CHIQ MODE: 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.
CHIQ MODE
Largest movements
- Cash +€50,705
up €50,705 (+209.0%), from €24,256 to €74,961
mainly Tax, wage and social debts (+€46,557) and Net result for the year (+€20,114)
- Stocks and contracts +€10,221
up €10,221 (+62.3%), from €16,417 to €26,638
- Tangible fixed assets -€3,885
down €3,885 (-21.6%), from €18,013 to €14,128
- Tax, wage and social debts +€46,557
up €46,557 (+197.1%), from €23,623 to €70,180
of which Taxes: +€33,659
- Profit (loss) carried forward +€20,114
up €20,114 (+61.1%), from €32,926 to €53,039
- Trade debts -€9,293
down €9,293 (-31.2%), from €29,809 to €20,516
- Turnover +€23,511
up €23,511 (+6.6%), from €355,635 to €379,146
- Gross operating margin +€16,214
up €16,214 (+18.7%), from €86,773 to €102,988
- Staff costs +€13,660
up €13,660 (+23.1%), from €59,122 to €72,782
- Purchases and services -€8,206
down €8,206 (-2.6%), from €309,895 to €301,689
- Depreciation +€3,885
new in 2025: €3,885
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 | €86,358 | €143,736 | +€57,378 | +66.4% |
| Fixed assets | 21/28 | €26,113 | €22,228 | -€3,885 | -14.9% |
| Tangible fixed assets | 22/27 | €18,013 | €14,128 | -€3,885 | -21.6% |
| Furniture and vehicles | 24 | €18,013 | €14,128 | -€3,885 | -21.6% |
| Financial fixed assets | 28 | €8,100 | €8,100 | = | 0.0% |
| Current assets | 29/58 | €60,245 | €121,508 | +€61,263 | +101.7% |
| Stocks and contracts in progress | 3 | €16,417 | €26,638 | +€10,221 | +62.3% |
| Stocks | 30/36 | €16,417 | €26,638 | +€10,221 | +62.3% |
| Amounts receivable within one year | 40/41 | €19,390 | €19,385 | -€5 | 0.0% |
| Other amounts receivable | 41 | €19,390 | €19,385 | -€5 | 0.0% |
| Cash at bank and in hand | 54/58 | €24,256 | €74,961 | +€50,705 | +209.0% |
| Deferred charges and accrued income | 490/1 | €182 | €523 | +€341 | +186.9% |
| Total equity and liabilities | 10/49 | €86,358 | €143,736 | +€57,378 | +66.4% |
| Equity | 10/15 | €32,926 | €53,039 | +€20,114 | +61.1% |
| Profit (loss) carried forward | 14 | €32,926 | €53,039 | +€20,114 | +61.1% |
| Amounts payable | 17/49 | €53,432 | €90,696 | +€37,264 | +69.7% |
| Amounts payable within one year | 42/48 | €53,432 | €90,696 | +€37,264 | +69.7% |
| Trade debts | 44 | €29,809 | €20,516 | -€9,293 | -31.2% |
| Suppliers | 440/4 | €29,809 | €20,516 | -€9,293 | -31.2% |
| Taxes, remuneration and social security | 45 | €23,623 | €70,180 | +€46,557 | +197.1% |
| Taxes | 450/3 | €23,623 | €57,282 | +€33,659 | +142.5% |
| Remuneration and social security | 454/9 | - | €12,897 | +€12,897 | |
| Turnover | 70 | €355,635 | €379,146 | +€23,511 | +6.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €309,895 | €301,689 | -€8,206 | -2.6% |
| Remuneration, social security and pensions | 62 | €59,122 | €72,782 | +€13,660 | +23.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,885 | +€3,885 | |
| Other operating charges | 640/8 | €727 | €1,832 | +€1,104 | +151.8% |
| Gross operating margin | 9900 | €86,773 | €102,988 | +€16,214 | +18.7% |
| Operating profit (loss) | 9901 | €26,924 | €24,489 | -€2,435 | -9.0% |
| Financial income | 75/76B | €3,025 | €388 | -€2,637 | -87.2% |
| Recurring financial income | 75 | €3,025 | €388 | -€2,637 | -87.2% |
| Financial charges | 65/66B | €109 | €181 | +€72 | +65.6% |
| Recurring financial charges | 65 | €109 | €181 | +€72 | +65.6% |
| Profit (loss) for the period before taxes | 9903 | €29,840 | €24,696 | -€5,143 | -17.2% |
| Income taxes | 67/77 | €7,679 | €4,583 | -€3,096 | -40.3% |
| Profit (loss) for the period | 9904 | €22,161 | €20,114 | -€2,047 | -9.2% |
| Profit (loss) for the period to be appropriated | 9905 | €22,161 | €20,114 | -€2,047 | -9.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.