CHIROKINEO: 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.
CHIROKINEO
Largest movements
- Tangible fixed assets -€88,416
down €88,416 (-12.2%), from €721,776 to €633,360
of which Land and buildings: -€51,907
- Cash +€17,449
up €17,449 (+201%), from €8,686 to €26,135
mainly Depreciation (+€88,416) and Net result for the year (+€14,864)
- Debts after one year -€59,624
down €59,624 (-10.4%), from €572,877 to €513,253
- Profit (loss) carried forward +€14,864
up €14,864 (+7.5%), from -€198,233 to -€183,370
- Other debts -€13,829
down €13,829 (-5.7%), from €240,936 to €227,106
- Current portion of long-term debt -€9,743
down €9,743 (-14.0%), from €69,367 to €59,624
- Gross operating margin +€18,266
up €18,266 (+18.3%), from €99,626 to €117,892
- Other operating charges -€3,473
down €3,473 (-39.8%), from €8,732 to €5,259
- Depreciation -€2,875
down €2,875 (-3.1%), from €91,291 to €88,416
- Financial charges -€1,754
down €1,754 (-16.1%), from €10,881 to €9,127
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 | €736,624 | €666,886 | -€69,738 | -9.5% |
| Fixed assets | 21/28 | €721,776 | €633,360 | -€88,416 | -12.2% |
| Tangible fixed assets | 22/27 | €721,776 | €633,360 | -€88,416 | -12.2% |
| Land and buildings | 22 | €558,437 | €506,530 | -€51,907 | -9.3% |
| Plant, machinery and equipment | 23 | €54,615 | €41,736 | -€12,879 | -23.6% |
| Furniture and vehicles | 24 | €108,050 | €85,094 | -€22,956 | -21.2% |
| Leasing and similar rights | 25 | €674 | - | -€674 | |
| Current assets | 29/58 | €14,848 | €33,526 | +€18,678 | +126% |
| Amounts receivable within one year | 40/41 | €6,031 | €7,296 | +€1,265 | +21.0% |
| Trade receivables | 40 | €6,031 | €7,296 | +€1,265 | +21.0% |
| Cash at bank and in hand | 54/58 | €8,686 | €26,135 | +€17,449 | +201% |
| Deferred charges and accrued income | 490/1 | €130 | €94 | -€36 | -27.6% |
| Total equity and liabilities | 10/49 | €736,624 | €666,886 | -€69,738 | -9.5% |
| Equity | 10/15 | -€158,649 | -€143,785 | +€14,864 | +9.4% |
| Contributions | 10/11 | €33,000 | €33,000 | = | 0.0% |
| Reserves | 13 | €6,585 | €6,585 | = | 0.0% |
| Distributable reserves | 133 | €6,585 | €6,585 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€198,233 | -€183,370 | +€14,864 | +7.5% |
| Amounts payable | 17/49 | €895,272 | €810,671 | -€84,601 | -9.4% |
| Amounts payable after more than one year | 17 | €572,877 | €513,253 | -€59,624 | -10.4% |
| Financial debts | 170/4 | €572,877 | €513,253 | -€59,624 | -10.4% |
| Amounts payable within one year | 42/48 | €320,796 | €295,793 | -€25,003 | -7.8% |
| Current portion of amounts payable after more than one year | 42 | €69,367 | €59,624 | -€9,743 | -14.0% |
| Trade debts | 44 | €7,326 | €4,342 | -€2,984 | -40.7% |
| Suppliers | 440/4 | €7,326 | €4,342 | -€2,984 | -40.7% |
| Taxes, remuneration and social security | 45 | €3,167 | €4,721 | +€1,554 | +49.0% |
| Taxes | 450/3 | €3,167 | €4,721 | +€1,554 | +49.0% |
| Other amounts payable | 47/48 | €240,936 | €227,106 | -€13,829 | -5.7% |
| Accrued charges and deferred income | 492/3 | €1,600 | €1,625 | +€25 | +1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €91,291 | €88,416 | -€2,875 | -3.1% |
| Other operating charges | 640/8 | €8,732 | €5,259 | -€3,473 | -39.8% |
| Gross operating margin | 9900 | €99,626 | €117,892 | +€18,266 | +18.3% |
| Operating profit (loss) | 9901 | -€397 | €24,218 | +€24,614 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €10,881 | €9,127 | -€1,754 | -16.1% |
| Recurring financial charges | 65 | €10,881 | €9,127 | -€1,754 | -16.1% |
| Profit (loss) for the period before taxes | 9903 | -€11,278 | €15,091 | +€26,369 | |
| Income taxes | 67/77 | €257 | €228 | -€30 | -11.5% |
| Profit (loss) for the period | 9904 | -€11,535 | €14,864 | +€26,399 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,535 | €14,864 | +€26,399 |
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 16 October 2026 via checked.be.