CHIQ'ONS: 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'ONS
Largest movements
- Receivables within one year +€2,808
up €2,808 (+226%), from €1,242 to €4,050
of which Trade receivables: +€3,751
- Cash -€2,472
down €2,472 (-32.9%), from €7,510 to €5,038
mainly Other debts (-€3,500) and Receivables within one year (-€2,808)
- Tangible fixed assets -€2,368
down €2,368 (-30.7%), from €7,712 to €5,344
of which Furniture and vehicles: -€2,149
- Other debts -€3,500
down €3,500 (-68.9%), from €5,084 to €1,583
- Tax, wage and social debts +€1,716
up €1,716 (+69.9%), from €2,453 to €4,168
- Trade debts -€1,253
no longer reported in 2025 (was €1,253)
- Reserves +€1,000
up €1,000 (+14.3%), from €7,000 to €8,000
- Gross operating margin -€7,347
down €7,347 (-61.2%), from €12,005 to €4,659
- Taxes -€1,577
down €1,577 (-64.3%), from €2,453 to €876
- Depreciation +€789
up €789 (+50.0%), from €1,579 to €2,368
- Other operating charges -€127
down €127 (-16.5%), from €767 to €640
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.
Derived cash bridge
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 | €18,095 | €15,924 | -€2,171 | -12.0% |
| Fixed assets | 21/28 | €7,712 | €5,344 | -€2,368 | -30.7% |
| Tangible fixed assets | 22/27 | €7,712 | €5,344 | -€2,368 | -30.7% |
| Plant, machinery and equipment | 23 | €950 | €731 | -€219 | -23.0% |
| Furniture and vehicles | 24 | €6,763 | €4,613 | -€2,149 | -31.8% |
| Current assets | 29/58 | €10,383 | €10,579 | +€197 | +1.9% |
| Stocks and contracts in progress | 3 | €1,630 | €1,491 | -€139 | -8.5% |
| Stocks | 30/36 | €1,630 | €1,491 | -€139 | -8.5% |
| Amounts receivable within one year | 40/41 | €1,242 | €4,050 | +€2,808 | +226% |
| Trade receivables | 40 | €299 | €4,050 | +€3,751 | +1,255% |
| Other amounts receivable | 41 | €943 | - | -€943 | |
| Cash at bank and in hand | 54/58 | €7,510 | €5,038 | -€2,472 | -32.9% |
| Total equity and liabilities | 10/49 | €18,095 | €15,924 | -€2,171 | -12.0% |
| Equity | 10/15 | €9,306 | €10,172 | +€866 | +9.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €7,000 | €8,000 | +€1,000 | +14.3% |
| Distributable reserves | 133 | €7,000 | €8,000 | +€1,000 | +14.3% |
| Profit (loss) carried forward | 14 | €306 | €172 | -€134 | -43.7% |
| Amounts payable | 17/49 | €8,789 | €5,751 | -€3,037 | -34.6% |
| Amounts payable within one year | 42/48 | €8,789 | €5,751 | -€3,037 | -34.6% |
| Trade debts | 44 | €1,253 | - | -€1,253 | |
| Suppliers | 440/4 | €1,253 | - | -€1,253 | |
| Taxes, remuneration and social security | 45 | €2,453 | €4,168 | +€1,716 | +69.9% |
| Taxes | 450/3 | €2,453 | €4,168 | +€1,716 | +69.9% |
| Other amounts payable | 47/48 | €5,084 | €1,583 | -€3,500 | -68.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,579 | €2,368 | +€789 | +50.0% |
| Other operating charges | 640/8 | €767 | €640 | -€127 | -16.5% |
| Gross operating margin | 9900 | €12,005 | €4,659 | -€7,347 | -61.2% |
| Operating profit (loss) | 9901 | €9,660 | €1,651 | -€8,009 | -82.9% |
| Financial income | 75/76B | €147 | €136 | -€11 | -7.2% |
| Recurring financial income | 75 | €147 | €136 | -€11 | -7.2% |
| Financial charges | 65/66B | €48 | €45 | -€3 | -6.4% |
| Recurring financial charges | 65 | €48 | €45 | -€3 | -6.4% |
| Profit (loss) for the period before taxes | 9903 | €9,758 | €1,742 | -€8,016 | -82.1% |
| Income taxes | 67/77 | €2,453 | €876 | -€1,577 | -64.3% |
| Profit (loss) for the period | 9904 | €7,306 | €866 | -€6,440 | -88.1% |
| Profit (loss) for the period to be appropriated | 9905 | €7,306 | €866 | -€6,440 | -88.1% |
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 18 October 2026 via checked.be.