CHIRO CONSTRUCT: 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.
CHIRO CONSTRUCT
Largest movements
- Receivables within one year +€76,276
up €76,276 (+63.4%), from €120,229 to €196,505
of which Trade receivables: +€44,173
- Cash -€57,657
down €57,657 (-62.3%), from €92,556 to €34,899
mainly Receivables within one year (-€76,276) and Tax, wage and social debts (-€11,069)
- Tangible fixed assets -€3,046
down €3,046 (-25.3%), from €12,045 to €8,999
- Trade debts +€12,136
up €12,136 (+14.8%), from €81,812 to €93,948
- Tax, wage and social debts -€11,069
down €11,069 (-77.3%), from €14,310 to €3,242
of which Taxes: -€10,559
- Other debts +€10,385
new in 2024: €10,385
- Profit (loss) carried forward +€4,120
up €4,120 (+3.8%), from €108,132 to €112,252
- Taxes -€2,817
down €2,817 (-57.3%), from €4,919 to €2,102
- Depreciation +€1,804
up €1,804 (+145.3%), from €1,241 to €3,046
- Gross operating margin -€1,478
down €1,478 (-10.3%), from €14,318 to €12,840
- Other operating charges +€1,404
up €1,404 (+100.2%), from €1,401 to €2,804
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €224,830 | €240,404 | +€15,573 | +6.9% |
| Fixed assets | 21/28 | €12,045 | €8,999 | -€3,046 | -25.3% |
| Tangible fixed assets | 22/27 | €12,045 | €8,999 | -€3,046 | -25.3% |
| Furniture and vehicles | 24 | €12,045 | €8,999 | -€3,046 | -25.3% |
| Current assets | 29/58 | €212,786 | €231,404 | +€18,619 | +8.7% |
| Amounts receivable within one year | 40/41 | €120,229 | €196,505 | +€76,276 | +63.4% |
| Trade receivables | 40 | €117,545 | €161,718 | +€44,173 | +37.6% |
| Other amounts receivable | 41 | €2,685 | €34,787 | +€32,103 | +1195.8% |
| Cash at bank and in hand | 54/58 | €92,556 | €34,899 | -€57,657 | -62.3% |
| Total equity and liabilities | 10/49 | €224,830 | €240,404 | +€15,573 | +6.9% |
| Equity | 10/15 | €128,708 | €132,828 | +€4,120 | +3.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,976 | €1,976 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,976 | €1,976 | = | 0.0% |
| Legal reserve | 130 | €1,976 | €1,976 | = | 0.0% |
| Profit (loss) carried forward | 14 | €108,132 | €112,252 | +€4,120 | +3.8% |
| Amounts payable | 17/49 | €96,122 | €107,575 | +€11,453 | +11.9% |
| Amounts payable within one year | 42/48 | €96,122 | €107,575 | +€11,453 | +11.9% |
| Trade debts | 44 | €81,812 | €93,948 | +€12,136 | +14.8% |
| Suppliers | 440/4 | €81,812 | €93,948 | +€12,136 | +14.8% |
| Taxes, remuneration and social security | 45 | €14,310 | €3,242 | -€11,069 | -77.3% |
| Taxes | 450/3 | €13,801 | €3,242 | -€10,559 | -76.5% |
| Remuneration and social security | 454/9 | €510 | - | -€510 | |
| Other amounts payable | 47/48 | - | €10,385 | +€10,385 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,241 | €3,046 | +€1,804 | +145.3% |
| Other operating charges | 640/8 | €1,401 | €2,804 | +€1,404 | +100.2% |
| Gross operating margin | 9900 | €14,318 | €12,840 | -€1,478 | -10.3% |
| Operating profit (loss) | 9901 | €11,676 | €6,990 | -€4,686 | -40.1% |
| Financial charges | 65/66B | €783 | €768 | -€15 | -1.9% |
| Recurring financial charges | 65 | €783 | €768 | -€15 | -1.9% |
| Profit (loss) for the period before taxes | 9903 | €10,893 | €6,222 | -€4,671 | -42.9% |
| Income taxes | 67/77 | €4,919 | €2,102 | -€2,817 | -57.3% |
| Profit (loss) for the period | 9904 | €5,974 | €4,120 | -€1,855 | -31.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,974 | €4,120 | -€1,855 | -31.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.