CHIREST: 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.
CHIREST
Largest movements
- Cash +€210,454
up €210,454 (+72582.7%), from €290 to €210,744
mainly Net result for the year (+€218,891) and Tax, wage and social debts (+€65,048)
- Receivables within one year +€60,284
up €60,284 (+12858.4%), from €469 to €60,753
of which Trade receivables: +€60,256
- Tangible fixed assets +€6,048
new in 2025: €6,048
of which Plant, machinery and equipment: +€3,585
- Profit (loss) carried forward +€218,891
up €218,891, from -€12,401 to €206,490
- Tax, wage and social debts +€65,048
new in 2025: €65,048
- Other debts -€12,604
down €12,604 (-94.0%), from €13,404 to €801
- Gross operating margin +€297,143
up €297,143, from -€12,382 to €284,761
- Taxes +€64,686
new in 2025: €64,686
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 | €5,241 | €280,043 | +€274,801 | +5243.0% |
| Fixed assets | 21/28 | - | €6,048 | +€6,048 | |
| Tangible fixed assets | 22/27 | - | €6,048 | +€6,048 | |
| Plant, machinery and equipment | 23 | - | €3,585 | +€3,585 | |
| Furniture and vehicles | 24 | - | €2,463 | +€2,463 | |
| Current assets | 29/58 | €5,241 | €273,995 | +€268,754 | +5127.6% |
| Amounts receivable within one year | 40/41 | €469 | €60,753 | +€60,284 | +12858.4% |
| Trade receivables | 40 | €469 | €60,724 | +€60,256 | +12852.3% |
| Other amounts receivable | 41 | - | €28 | +€28 | |
| Cash at bank and in hand | 54/58 | €290 | €210,744 | +€210,454 | +72582.7% |
| Deferred charges and accrued income | 490/1 | €4,483 | €2,498 | -€1,984 | -44.3% |
| Total equity and liabilities | 10/49 | €5,241 | €280,043 | +€274,801 | +5243.0% |
| Equity | 10/15 | -€9,401 | €209,490 | +€218,891 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,401 | €206,490 | +€218,891 | |
| Amounts payable | 17/49 | €14,642 | €70,552 | +€55,910 | +381.8% |
| Amounts payable within one year | 42/48 | €14,642 | €68,650 | +€54,008 | +368.8% |
| Trade debts | 44 | €1,238 | €2,801 | +€1,563 | +126.3% |
| Suppliers | 440/4 | €1,238 | €2,801 | +€1,563 | +126.3% |
| Taxes, remuneration and social security | 45 | - | €65,048 | +€65,048 | |
| Taxes | 450/3 | - | €65,048 | +€65,048 | |
| Other amounts payable | 47/48 | €13,404 | €801 | -€12,604 | -94.0% |
| Accrued charges and deferred income | 492/3 | - | €1,902 | +€1,902 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,037 | +€1,037 | |
| Gross operating margin | 9900 | -€12,382 | €284,761 | +€297,143 | |
| Operating profit (loss) | 9901 | -€12,382 | €283,723 | +€296,106 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €19 | €145 | +€127 | +678.0% |
| Recurring financial charges | 65 | €19 | €145 | +€127 | +678.0% |
| Profit (loss) for the period before taxes | 9903 | -€12,401 | €283,578 | +€295,979 | |
| Income taxes | 67/77 | - | €64,686 | +€64,686 | |
| Profit (loss) for the period | 9904 | -€12,401 | €218,891 | +€231,292 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,401 | €218,891 | +€231,292 |
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 9 October 2026 via checked.be.