Chir.Xpr: 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.Xpr
Largest movements
- Tangible fixed assets -€22,695
down €22,695 (-6.9%), from €331,159 to €308,464
of which Land and buildings: -€22,695
- Other debts -€20,746
down €20,746 (-3.7%), from €553,677 to €532,931
- Reserves -€11,414
down €11,414 (-5.3%), from €216,337 to €204,923
of which Distributable reserves: -€8,934
- Taxes +€7,595
new in 2025: €7,595
- Gross operating margin +€4,799
up €4,799 (+52.3%), from €9,170 to €13,969
- Other operating charges -€313
down €313 (-13.9%), from €2,249 to €1,936
- Financial income -€258
down €258 (-3.6%), from €7,214 to €6,956
- Depreciation -€141
down €141 (-0.6%), from €22,836 to €22,695
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 | €796,028 | €772,257 | -€23,772 | -3.0% |
| Fixed assets | 21/28 | €331,159 | €308,464 | -€22,695 | -6.9% |
| Tangible fixed assets | 22/27 | €331,159 | €308,464 | -€22,695 | -6.9% |
| Land and buildings | 22 | €328,979 | €306,284 | -€22,695 | -6.9% |
| Furniture and vehicles | 24 | €2,180 | €2,180 | = | 0.0% |
| Current assets | 29/58 | €464,869 | €463,792 | -€1,077 | -0.2% |
| Amounts receivable within one year | 40/41 | €460 | - | -€460 | |
| Other amounts receivable | 41 | €460 | - | -€460 | |
| Current investments | 50/53 | €358,319 | €358,319 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €105,386 | €104,782 | -€604 | -0.6% |
| Deferred charges and accrued income | 490/1 | €704 | €691 | -€13 | -1.9% |
| Total equity and liabilities | 10/49 | €796,028 | €772,257 | -€23,772 | -3.0% |
| Equity | 10/15 | €241,137 | €229,723 | -€11,414 | -4.7% |
| Contributions | 10/11 | €24,800 | €24,800 | = | 0.0% |
| Reserves | 13 | €216,337 | €204,923 | -€11,414 | -5.3% |
| Non-distributable reserves | 130/1 | €2,480 | - | -€2,480 | |
| Reserves not available under the articles | 1311 | €2,480 | - | -€2,480 | |
| Distributable reserves | 133 | €213,857 | €204,923 | -€8,934 | -4.2% |
| Amounts payable | 17/49 | €554,891 | €542,533 | -€12,358 | -2.2% |
| Amounts payable within one year | 42/48 | €554,891 | €542,533 | -€12,358 | -2.2% |
| Trade debts | 44 | - | €1,807 | +€1,807 | |
| Suppliers | 440/4 | - | €1,807 | +€1,807 | |
| Taxes, remuneration and social security | 45 | €1,214 | €7,796 | +€6,582 | +542% |
| Taxes | 450/3 | €1,214 | €7,796 | +€6,582 | +542% |
| Other amounts payable | 47/48 | €553,677 | €532,931 | -€20,746 | -3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,836 | €22,695 | -€141 | -0.6% |
| Other operating charges | 640/8 | €2,249 | €1,936 | -€313 | -13.9% |
| Gross operating margin | 9900 | €9,170 | €13,969 | +€4,799 | +52.3% |
| Operating profit (loss) | 9901 | -€15,915 | -€10,661 | +€5,253 | +33.0% |
| Financial income | 75/76B | €7,214 | €6,956 | -€258 | -3.6% |
| Recurring financial income | 75 | €7,214 | €6,956 | -€258 | -3.6% |
| Financial charges | 65/66B | €121 | €114 | -€7 | -5.6% |
| Recurring financial charges | 65 | €116 | €114 | -€2 | -1.5% |
| Non-recurring financial charges | 66B | €5 | - | -€5 | |
| Profit (loss) for the period before taxes | 9903 | -€8,821 | -€3,819 | +€5,002 | +56.7% |
| Income taxes | 67/77 | - | €7,595 | +€7,595 | |
| Profit (loss) for the period | 9904 | -€8,821 | -€11,414 | -€2,593 | -29.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,821 | -€11,414 | -€2,593 | -29.4% |
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 31 October 2026 via checked.be.