CHIR-A.PLU: 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.
CHIR-A.PLU
Largest movements
- Cash +€9,726
up €9,726 (+44.9%), from €21,681 to €31,407
mainly Other debts (+€23,354) and Net result for the year (+€11,251)
- Deferred charges and accrued income -€9,050
down €9,050 (-66.2%), from €13,670 to €4,620
- Receivables within one year +€5,453
new in 2025: €5,453
- Tangible fixed assets -€1,530
down €1,530 (-32.9%), from €4,653 to €3,122
of which Furniture and vehicles: -€1,396
- Other debts +€23,354
up €23,354 (+191%), from €12,219 to €35,572
- Reserves -€16,834
no longer reported in 2025 (was €16,834)
- Current portion of long-term debt +€3,030
new in 2025: €3,030
- Trade debts -€2,478
no longer reported in 2025 (was €2,478)
- Tax, wage and social debts -€2,472
no longer reported in 2025 (was €2,472)
- Gross operating margin -€29,255
down €29,255 (-63.2%), from €46,316 to €17,061
- Taxes -€5,925
down €5,925 (-62.6%), from €9,472 to €3,547
- Depreciation -€579
down €579 (-27.4%), from €2,109 to €1,530
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 | €40,003 | €44,603 | +€4,600 | +11.5% |
| Fixed assets | 21/28 | €4,653 | €3,122 | -€1,530 | -32.9% |
| Tangible fixed assets | 22/27 | €4,653 | €3,122 | -€1,530 | -32.9% |
| Plant, machinery and equipment | 23 | €135 | - | -€135 | |
| Furniture and vehicles | 24 | €4,518 | €3,122 | -€1,396 | -30.9% |
| Current assets | 29/58 | €35,350 | €41,480 | +€6,130 | +17.3% |
| Amounts receivable within one year | 40/41 | - | €5,453 | +€5,453 | |
| Other amounts receivable | 41 | - | €5,453 | +€5,453 | |
| Cash at bank and in hand | 54/58 | €21,681 | €31,407 | +€9,726 | +44.9% |
| Deferred charges and accrued income | 490/1 | €13,670 | €4,620 | -€9,050 | -66.2% |
| Total equity and liabilities | 10/49 | €40,003 | €44,603 | +€4,600 | +11.5% |
| Equity | 10/15 | €22,834 | €6,000 | -€16,834 | -73.7% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €16,834 | - | -€16,834 | |
| Distributable reserves | 133 | €16,834 | - | -€16,834 | |
| Amounts payable | 17/49 | €17,168 | €38,603 | +€21,434 | +125% |
| Amounts payable within one year | 42/48 | €17,168 | €38,603 | +€21,434 | +125% |
| Current portion of amounts payable after more than one year | 42 | - | €3,030 | +€3,030 | |
| Trade debts | 44 | €2,478 | - | -€2,478 | |
| Suppliers | 440/4 | €2,478 | - | -€2,478 | |
| Taxes, remuneration and social security | 45 | €2,472 | - | -€2,472 | |
| Taxes | 450/3 | €2,472 | - | -€2,472 | |
| Other amounts payable | 47/48 | €12,219 | €35,572 | +€23,354 | +191% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,109 | €1,530 | -€579 | -27.4% |
| Other operating charges | 640/8 | €607 | €528 | -€79 | -13.0% |
| Gross operating margin | 9900 | €46,316 | €17,061 | -€29,255 | -63.2% |
| Operating profit (loss) | 9901 | €43,601 | €15,003 | -€28,597 | -65.6% |
| Financial charges | 65/66B | €294 | €206 | -€89 | -30.2% |
| Recurring financial charges | 65 | €294 | €206 | -€89 | -30.2% |
| Profit (loss) for the period before taxes | 9903 | €43,306 | €14,798 | -€28,508 | -65.8% |
| Income taxes | 67/77 | €9,472 | €3,547 | -€5,925 | -62.6% |
| Profit (loss) for the period | 9904 | €33,834 | €11,251 | -€22,583 | -66.7% |
| Profit (loss) for the period to be appropriated | 9905 | €33,834 | €11,251 | -€22,583 | -66.7% |
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 24 October 2026 via checked.be.