CHIRO SANTE: 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 SANTE
Largest movements
- Current investments +€100,000
up €100,000 (+108%), from €92,500 to €192,500
- Cash -€53,262
down €53,262 (-41.8%), from €127,512 to €74,250
mainly Current investments (-€100,000) and Contributions, distributions and other (-€27,933)
- Tangible fixed assets -€12,203
down €12,203 (-31.2%), from €39,103 to €26,900
- Reserves +€27,261
up €27,261 (+12.8%), from €212,491 to €239,753
- Other debts +€6,771
up €6,771 (+25.1%), from €26,925 to €33,696
- Gross operating margin -€3,771
down €3,771 (-3.2%), from €116,875 to €113,104
- Depreciation +€1,844
up €1,844 (+12.7%), from €14,569 to €16,413
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.
Derived cash bridge
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 | €260,706 | €295,106 | +€34,401 | +13.2% |
| Fixed assets | 21/28 | €39,278 | €27,075 | -€12,203 | -31.1% |
| Tangible fixed assets | 22/27 | €39,103 | €26,900 | -€12,203 | -31.2% |
| Land and buildings | 22 | €3,292 | €2,926 | -€366 | -11.1% |
| Plant, machinery and equipment | 23 | €14,841 | €8,741 | -€6,100 | -41.1% |
| Furniture and vehicles | 24 | €20,971 | €15,233 | -€5,738 | -27.4% |
| Financial fixed assets | 28 | €175 | €175 | = | 0.0% |
| Current assets | 29/58 | €221,428 | €268,032 | +€46,604 | +21.0% |
| Amounts receivable within one year | 40/41 | €143 | - | -€143 | |
| Trade receivables | 40 | €143 | - | -€143 | |
| Current investments | 50/53 | €92,500 | €192,500 | +€100,000 | +108% |
| Cash at bank and in hand | 54/58 | €127,512 | €74,250 | -€53,262 | -41.8% |
| Deferred charges and accrued income | 490/1 | €1,272 | €1,282 | +€9 | +0.7% |
| Total equity and liabilities | 10/49 | €260,706 | €295,106 | +€34,401 | +13.2% |
| Equity | 10/15 | €225,189 | €252,451 | +€27,261 | +12.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €212,491 | €239,753 | +€27,261 | +12.8% |
| Distributable reserves | 133 | €212,491 | €239,753 | +€27,261 | +12.8% |
| Profit (loss) carried forward | 14 | €298 | €298 | = | 0.0% |
| Amounts payable | 17/49 | €35,516 | €42,656 | +€7,139 | +20.1% |
| Amounts payable within one year | 42/48 | €35,516 | €42,656 | +€7,139 | +20.1% |
| Trade debts | 44 | €6 | €1,182 | +€1,176 | +18,143% |
| Suppliers | 440/4 | €6 | €1,182 | +€1,176 | +18,143% |
| Taxes, remuneration and social security | 45 | €8,585 | €7,778 | -€808 | -9.4% |
| Taxes | 450/3 | €5,292 | €5,118 | -€174 | -3.3% |
| Remuneration and social security | 454/9 | €3,293 | €2,659 | -€634 | -19.3% |
| Other amounts payable | 47/48 | €26,925 | €33,696 | +€6,771 | +25.1% |
| Remuneration, social security and pensions | 62 | €22,801 | €22,170 | -€631 | -2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,569 | €16,413 | +€1,844 | +12.7% |
| Other operating charges | 640/8 | €1,213 | €695 | -€518 | -42.7% |
| Gross operating margin | 9900 | €116,875 | €113,104 | -€3,771 | -3.2% |
| Operating profit (loss) | 9901 | €78,292 | €73,827 | -€4,466 | -5.7% |
| Financial income | 75/76B | €2,981 | €3,106 | +€125 | +4.2% |
| Recurring financial income | 75 | €2,981 | €3,106 | +€125 | +4.2% |
| Financial charges | 65/66B | €148 | €129 | -€19 | -13.0% |
| Recurring financial charges | 65 | €148 | €129 | -€19 | -13.0% |
| Profit (loss) for the period before taxes | 9903 | €81,125 | €76,804 | -€4,321 | -5.3% |
| Income taxes | 67/77 | €21,692 | €21,609 | -€83 | -0.4% |
| Profit (loss) for the period | 9904 | €59,433 | €55,195 | -€4,238 | -7.1% |
| Profit (loss) for the period to be appropriated | 9905 | €59,433 | €55,195 | -€4,238 | -7.1% |
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 31 October 2026 via checked.be.