CHIROCARE: 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.
CHIROCARE
Largest movements
- Cash -€11,050
down €11,050 (-10.6%), from €103,775 to €92,725
mainly Other debts (-€21,166) and Trade debts (-€327)
- Tangible fixed assets -€4,116
down €4,116 (-39.2%), from €10,506 to €6,390
of which Furniture and vehicles: -€3,267
- Other debts -€21,166
down €21,166 (-21.1%), from €100,109 to €78,943
- Tax, wage and social debts +€4,233
up €4,233 (+300.4%), from €1,409 to €5,642
of which Taxes: +€2,233
- Reserves +€1,530
up €1,530 (+14.0%), from €10,897 to €12,426
- Gross operating margin -€5,188
down €5,188 (-37.1%), from €13,967 to €8,779
- Depreciation +€1,021
up €1,021 (+33.0%), from €3,095 to €4,116
- Taxes -€800
down €800 (-28.0%), from €2,861 to €2,061
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 | €117,963 | €102,233 | -€15,730 | -13.3% |
| Fixed assets | 21/28 | €10,506 | €6,390 | -€4,116 | -39.2% |
| Tangible fixed assets | 22/27 | €10,506 | €6,390 | -€4,116 | -39.2% |
| Plant, machinery and equipment | 23 | €3,391 | €2,542 | -€849 | -25.0% |
| Furniture and vehicles | 24 | €7,115 | €3,848 | -€3,267 | -45.9% |
| Current assets | 29/58 | €107,458 | €95,844 | -€11,614 | -10.8% |
| Amounts receivable within one year | 40/41 | €803 | €321 | -€482 | -60.1% |
| Trade receivables | 40 | €803 | €321 | -€482 | -60.1% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €103,775 | €92,725 | -€11,050 | -10.6% |
| Deferred charges and accrued income | 490/1 | €2,879 | €2,797 | -€82 | -2.8% |
| Total equity and liabilities | 10/49 | €117,963 | €102,233 | -€15,730 | -13.3% |
| Equity | 10/15 | €15,897 | €17,426 | +€1,530 | +9.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €10,897 | €12,426 | +€1,530 | +14.0% |
| Distributable reserves | 133 | €10,897 | €12,426 | +€1,530 | +14.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €102,067 | €84,807 | -€17,260 | -16.9% |
| Amounts payable within one year | 42/48 | €102,067 | €84,807 | -€17,260 | -16.9% |
| Trade debts | 44 | €548 | €222 | -€327 | -59.5% |
| Suppliers | 440/4 | €548 | €222 | -€327 | -59.5% |
| Taxes, remuneration and social security | 45 | €1,409 | €5,642 | +€4,233 | +300.4% |
| Taxes | 450/3 | €1,409 | €3,642 | +€2,233 | +158.4% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €100,109 | €78,943 | -€21,166 | -21.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,095 | €4,116 | +€1,021 | +33.0% |
| Other operating charges | 640/8 | €777 | €868 | +€91 | +11.7% |
| Non-recurring operating charges | 66A | - | €48 | +€48 | |
| Gross operating margin | 9900 | €13,967 | €8,779 | -€5,188 | -37.1% |
| Operating profit (loss) | 9901 | €10,095 | €3,747 | -€6,348 | -62.9% |
| Financial charges | 65/66B | €247 | €156 | -€91 | -36.9% |
| Recurring financial charges | 65 | €247 | €156 | -€91 | -36.9% |
| Profit (loss) for the period before taxes | 9903 | €9,848 | €3,590 | -€6,257 | -63.5% |
| Income taxes | 67/77 | €2,861 | €2,061 | -€800 | -28.0% |
| Profit (loss) for the period | 9904 | €6,986 | €1,530 | -€5,457 | -78.1% |
| Profit (loss) for the period to be appropriated | 9905 | €6,986 | €1,530 | -€5,457 | -78.1% |
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 12 October 2026 via checked.be.