CHIRA CONSTRUCT: what changed
Two fiscal 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.
CHIRA CONSTRUCT
Largest movements
- Tangible fixed assets +€27,231
up €27,231 (+394.8%), from €6,897 to €34,129
of which Furniture and vehicles: +€28,666
- Deferred charges and accrued income -€8,819
down €8,819 (-77.9%), from €11,314 to €2,495
- Cash +€7,940
up €7,940 (+38.8%), from €20,476 to €28,415
mainly Net result for the year (+€25,114) and Debts after one year (+€10,813)
- Receivables within one year +€5,175
up €5,175 (+5.5%), from €93,958 to €99,134
of which Other amounts receivable: +€13,032
- Trade debts -€16,699
down €16,699 (-29.6%), from €56,503 to €39,804
of which Bills of exchange payable: -€9,754
- Profit (loss) carried forward +€15,114
up €15,114 (+34.3%), from €44,079 to €59,194
- Debts after one year +€10,813
new in 2025: €10,813
- Reserves +€10,000
up €10,000 (+50.0%), from €20,000 to €30,000
- Current portion of long-term debt +€6,492
up €6,492 (+172.3%), from €3,768 to €10,259
- Turnover +€126,500
up €126,500 (+28.7%), from €440,624 to €567,124
- Purchases and services +€117,532
up €117,532 (+28.8%), from €408,369 to €525,901
- Depreciation -€10,092
down €10,092 (-62.2%), from €16,216 to €6,124
- Gross operating margin +€8,968
up €8,968 (+27.8%), from €32,255 to €41,223
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 | €132,706 | €164,233 | +€31,527 | +23.8% |
| Fixed assets | 21/28 | €6,957 | €34,189 | +€27,231 | +391.4% |
| Tangible fixed assets | 22/27 | €6,897 | €34,129 | +€27,231 | +394.8% |
| Plant, machinery and equipment | 23 | €4,649 | €3,214 | -€1,434 | -30.9% |
| Furniture and vehicles | 24 | €2,249 | €30,914 | +€28,666 | +1274.7% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €125,748 | €130,044 | +€4,296 | +3.4% |
| Amounts receivable within one year | 40/41 | €93,958 | €99,134 | +€5,175 | +5.5% |
| Trade receivables | 40 | €12,289 | €4,432 | -€7,856 | -63.9% |
| Other amounts receivable | 41 | €81,670 | €94,702 | +€13,032 | +16.0% |
| Cash at bank and in hand | 54/58 | €20,476 | €28,415 | +€7,940 | +38.8% |
| Deferred charges and accrued income | 490/1 | €11,314 | €2,495 | -€8,819 | -77.9% |
| Total equity and liabilities | 10/49 | €132,706 | €164,233 | +€31,527 | +23.8% |
| Equity | 10/15 | €70,279 | €95,394 | +€25,114 | +35.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €20,000 | €30,000 | +€10,000 | +50.0% |
| Distributable reserves | 133 | €20,000 | €30,000 | +€10,000 | +50.0% |
| Profit (loss) carried forward | 14 | €44,079 | €59,194 | +€15,114 | +34.3% |
| Amounts payable | 17/49 | €62,426 | €68,839 | +€6,413 | +10.3% |
| Amounts payable after more than one year | 17 | - | €10,813 | +€10,813 | |
| Financial debts | 170/4 | - | €10,813 | +€10,813 | |
| Amounts payable within one year | 42/48 | €62,426 | €58,027 | -€4,400 | -7.0% |
| Current portion of amounts payable after more than one year | 42 | €3,768 | €10,259 | +€6,492 | +172.3% |
| Trade debts | 44 | €56,503 | €39,804 | -€16,699 | -29.6% |
| Suppliers | 440/4 | €45,077 | €38,133 | -€6,944 | -15.4% |
| Bills of exchange payable | 441 | €11,426 | €1,671 | -€9,754 | -85.4% |
| Taxes, remuneration and social security | 45 | €2,156 | €7,963 | +€5,807 | +269.4% |
| Taxes | 450/3 | €2,156 | €7,963 | +€5,807 | +269.4% |
| Turnover | 70 | €440,624 | €567,124 | +€126,500 | +28.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €408,369 | €525,901 | +€117,532 | +28.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,216 | €6,124 | -€10,092 | -62.2% |
| Other operating charges | 640/8 | €1,168 | €1,814 | +€645 | +55.2% |
| Gross operating margin | 9900 | €32,255 | €41,223 | +€8,968 | +27.8% |
| Operating profit (loss) | 9901 | €14,871 | €33,286 | +€18,415 | +123.8% |
| Financial income | 75/76B | €4,450 | €5,180 | +€730 | +16.4% |
| Recurring financial income | 75 | €4,450 | €5,180 | +€730 | +16.4% |
| Financial charges | 65/66B | €360 | €626 | +€267 | +74.2% |
| Recurring financial charges | 65 | €360 | €626 | +€267 | +74.2% |
| Profit (loss) for the period before taxes | 9903 | €18,962 | €37,840 | +€18,878 | +99.6% |
| Income taxes | 67/77 | €7,156 | €12,726 | +€5,570 | +77.8% |
| Profit (loss) for the period | 9904 | €11,806 | €25,114 | +€13,308 | +112.7% |
| Profit (loss) for the period to be appropriated | 9905 | €11,806 | €25,114 | +€13,308 | +112.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.