CHIREXPERT: 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.
CHIREXPERT
Largest movements
- Cash +€30,376
up €30,376 (+32.4%), from €93,628 to €124,005
mainly Net result for the year (+€79,861) and Depreciation (+€32,544)
- Tangible fixed assets -€26,008
down €26,008 (-24.5%), from €106,212 to €80,205
of which Furniture and vehicles: -€23,797
- Receivables within one year -€19,368
down €19,368 (-62.7%), from €30,900 to €11,532
of which Trade receivables: -€14,049
- Profit (loss) carried forward +€67,513
no longer reported in 2025 (was -€67,513)
- Reserves -€33,132
down €33,132 (-70.0%), from €47,340 to €14,208
of which Distributable reserves: -€33,132
- Debts after one year -€16,183
down €16,183 (-36.3%), from €44,565 to €28,382
- Other debts -€14,654
down €14,654 (-11.8%), from €124,513 to €109,858
- Tax, wage and social debts -€13,416
down €13,416 (-30.9%), from €43,470 to €30,054
- Financial charges -€77,082
down €77,082 (-97.7%), from €78,892 to €1,810
- Gross operating margin -€16,069
down €16,069 (-11.6%), from €138,745 to €122,676
- Taxes +€5,594
up €5,594 (+1748.7%), from €320 to €5,913
- Other operating charges -€2,180
down €2,180 (-42.9%), from €5,080 to €2,900
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 | €235,797 | €218,441 | -€17,356 | -7.4% |
| Fixed assets | 21/28 | €106,512 | €80,505 | -€26,008 | -24.4% |
| Tangible fixed assets | 22/27 | €106,212 | €80,205 | -€26,008 | -24.5% |
| Plant, machinery and equipment | 23 | €4,358 | €3,489 | -€869 | -19.9% |
| Furniture and vehicles | 24 | €95,501 | €71,704 | -€23,797 | -24.9% |
| Other tangible fixed assets | 26 | €6,353 | €5,012 | -€1,342 | -21.1% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €129,284 | €137,936 | +€8,652 | +6.7% |
| Amounts receivable within one year | 40/41 | €30,900 | €11,532 | -€19,368 | -62.7% |
| Trade receivables | 40 | €16,962 | €2,914 | -€14,049 | -82.8% |
| Other amounts receivable | 41 | €13,938 | €8,618 | -€5,319 | -38.2% |
| Cash at bank and in hand | 54/58 | €93,628 | €124,005 | +€30,376 | +32.4% |
| Deferred charges and accrued income | 490/1 | €4,756 | €2,399 | -€2,357 | -49.5% |
| Total equity and liabilities | 10/49 | €235,797 | €218,441 | -€17,356 | -7.4% |
| Equity | 10/15 | -€7,773 | €26,608 | +€34,381 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €47,340 | €14,208 | -€33,132 | -70.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €45,480 | €12,348 | -€33,132 | -72.8% |
| Profit (loss) carried forward | 14 | -€67,513 | - | +€67,513 | |
| Amounts payable | 17/49 | €243,569 | €191,832 | -€51,737 | -21.2% |
| Amounts payable after more than one year | 17 | €44,565 | €28,382 | -€16,183 | -36.3% |
| Financial debts | 170/4 | €44,565 | €28,382 | -€16,183 | -36.3% |
| Amounts payable within one year | 42/48 | €199,004 | €163,451 | -€35,553 | -17.9% |
| Current portion of amounts payable after more than one year | 42 | €26,246 | €16,183 | -€10,063 | -38.3% |
| Trade debts | 44 | €4,775 | €7,355 | +€2,579 | +54.0% |
| Suppliers | 440/4 | €4,775 | €7,355 | +€2,579 | +54.0% |
| Taxes, remuneration and social security | 45 | €43,470 | €30,054 | -€13,416 | -30.9% |
| Taxes | 450/3 | €43,470 | €30,054 | -€13,416 | -30.9% |
| Other amounts payable | 47/48 | €124,513 | €109,858 | -€14,654 | -11.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,155 | €32,544 | -€612 | -1.8% |
| Other operating charges | 640/8 | €5,080 | €2,900 | -€2,180 | -42.9% |
| Gross operating margin | 9900 | €138,745 | €122,676 | -€16,069 | -11.6% |
| Operating profit (loss) | 9901 | €100,510 | €87,233 | -€13,277 | -13.2% |
| Financial income | 75/76B | €434 | €352 | -€82 | -18.9% |
| Recurring financial income | 75 | €434 | €352 | -€82 | -18.9% |
| Financial charges | 65/66B | €78,892 | €1,810 | -€77,082 | -97.7% |
| Recurring financial charges | 65 | €78,892 | €1,810 | -€77,082 | -97.7% |
| Profit (loss) for the period before taxes | 9903 | €22,051 | €85,775 | +€63,723 | +289.0% |
| Income taxes | 67/77 | €320 | €5,913 | +€5,594 | +1748.7% |
| Profit (loss) for the period | 9904 | €21,731 | €79,861 | +€58,130 | +267.5% |
| Profit (loss) for the period to be appropriated | 9905 | €21,731 | €79,861 | +€58,130 | +267.5% |
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 8 October 2026 via checked.be.