ChirDigest: 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.
ChirDigest
Largest movements
- Current investments +€49,862
up €49,862 (+143.8%), from €34,665 to €84,527
- Receivables within one year -€7,439
down €7,439 (-41.2%), from €18,034 to €10,595
of which Trade receivables: -€7,439
- Deferred charges and accrued income -€1,437
no longer reported in 2025 (was €1,437)
- Profit (loss) carried forward +€31,326
up €31,326 (+89.7%), from €34,908 to €66,234
- Tax, wage and social debts +€10,283
up €10,283 (+73.2%), from €14,054 to €24,337
of which Taxes: +€9,124
- Trade debts -€1,794
down €1,794 (-92.8%), from €1,934 to €140
- Taxes +€9,178
up €9,178 (+100.0%), from €9,181 to €18,359
- Gross operating margin +€5,799
up €5,799 (+13.0%), from €44,705 to €50,504
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €54,896 | €95,122 | +€40,226 | +73.3% |
| Formation expenses | 20 | €760 | €0 | -€760 | -100.0% |
| Current assets | 29/58 | €54,136 | €95,122 | +€40,986 | +75.7% |
| Amounts receivable within one year | 40/41 | €18,034 | €10,595 | -€7,439 | -41.2% |
| Trade receivables | 40 | €17,963 | €10,524 | -€7,439 | -41.4% |
| Other amounts receivable | 41 | €71 | €71 | = | 0.0% |
| Current investments | 50/53 | €34,665 | €84,527 | +€49,862 | +143.8% |
| Deferred charges and accrued income | 490/1 | €1,437 | - | -€1,437 | |
| Total equity and liabilities | 10/49 | €54,896 | €95,122 | +€40,226 | +73.3% |
| Equity | 10/15 | €38,908 | €70,234 | +€31,326 | +80.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,908 | €66,234 | +€31,326 | +89.7% |
| Amounts payable | 17/49 | €15,988 | €24,888 | +€8,900 | +55.7% |
| Amounts payable within one year | 42/48 | €15,988 | €24,477 | +€8,489 | +53.1% |
| Trade debts | 44 | €1,934 | €140 | -€1,794 | -92.8% |
| Suppliers | 440/4 | €1,934 | €140 | -€1,794 | -92.8% |
| Taxes, remuneration and social security | 45 | €14,054 | €24,337 | +€10,283 | +73.2% |
| Taxes | 450/3 | €11,938 | €21,062 | +€9,124 | +76.4% |
| Remuneration and social security | 454/9 | €2,116 | €3,274 | +€1,159 | +54.8% |
| Accrued charges and deferred income | 492/3 | - | €411 | +€411 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €590 | €760 | +€170 | +28.8% |
| Gross operating margin | 9900 | €44,705 | €50,504 | +€5,799 | +13.0% |
| Operating profit (loss) | 9901 | €44,115 | €49,744 | +€5,629 | +12.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €26 | €60 | +€34 | +131.7% |
| Recurring financial charges | 65 | €26 | €60 | +€34 | +131.7% |
| Profit (loss) for the period before taxes | 9903 | €44,089 | €49,684 | +€5,596 | +12.7% |
| Income taxes | 67/77 | €9,181 | €18,359 | +€9,178 | +100.0% |
| Profit (loss) for the period | 9904 | €34,908 | €31,326 | -€3,583 | -10.3% |
| Profit (loss) for the period to be appropriated | 9905 | €34,908 | €31,326 | -€3,583 | -10.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.