CHIROMA: 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.
CHIROMA
Largest movements
- Receivables within one year +€159,044
up €159,044 (+57.2%), from €278,118 to €437,162
of which Other amounts receivable: +€86,922
- Cash -€39,670
down €39,670 (-48.7%), from €81,397 to €41,727
mainly Receivables within one year (-€159,044) and Contributions, distributions and other (-€100,000)
- Trade debts +€53,728
up €53,728 (+380%), from €14,137 to €67,865
- Advances received +€52,724
up €52,724 (+39.8%), from €132,542 to €185,266
- Short-term financial debts +€50,004
up €50,004 (+50.4%), from €99,218 to €149,221
- Tax, wage and social debts -€12,988
down €12,988 (-41.2%), from €31,495 to €18,507
of which Remuneration and social security: -€13,064
- Other debts -€11,232
down €11,232 (-13.7%), from €82,122 to €70,889
- Staff costs -€21,749
down €21,749 (-11.3%), from €192,031 to €170,282
- Gross operating margin +€13,769
up €13,769 (+4.4%), from €313,144 to €326,913
- Depreciation +€5,456
up €5,456 (+14.2%), from €38,479 to €43,935
- Taxes +€5,167
up €5,167 (+15.7%), from €32,954 to €38,121
- Financial income -€5,141
down €5,141 (-10.0%), from €51,625 to €46,484
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 | €650,979 | €777,361 | +€126,382 | +19.4% |
| Fixed assets | 21/28 | €100,698 | €105,339 | +€4,641 | +4.6% |
| Tangible fixed assets | 22/27 | €100,073 | €104,714 | +€4,641 | +4.6% |
| Land and buildings | 22 | €79,768 | €48,085 | -€31,683 | -39.7% |
| Plant, machinery and equipment | 23 | €7,512 | €5,901 | -€1,611 | -21.4% |
| Furniture and vehicles | 24 | €12,794 | €8,290 | -€4,504 | -35.2% |
| Other tangible fixed assets | 26 | - | €42,439 | +€42,439 | |
| Financial fixed assets | 28 | €625 | €625 | = | 0.0% |
| Current assets | 29/58 | €550,281 | €672,022 | +€121,741 | +22.1% |
| Stocks and contracts in progress | 3 | €168,621 | €174,210 | +€5,589 | +3.3% |
| Stocks | 30/36 | €168,621 | €174,210 | +€5,589 | +3.3% |
| Amounts receivable within one year | 40/41 | €278,118 | €437,162 | +€159,044 | +57.2% |
| Trade receivables | 40 | €103,209 | €175,330 | +€72,121 | +69.9% |
| Other amounts receivable | 41 | €174,909 | €261,832 | +€86,922 | +49.7% |
| Cash at bank and in hand | 54/58 | €81,397 | €41,727 | -€39,670 | -48.7% |
| Deferred charges and accrued income | 490/1 | €22,145 | €18,924 | -€3,222 | -14.5% |
| Total equity and liabilities | 10/49 | €650,979 | €777,361 | +€126,382 | +19.4% |
| Equity | 10/15 | €277,326 | €282,335 | +€5,010 | +1.8% |
| Contributions | 10/11 | €131,000 | €131,000 | = | 0.0% |
| Reserves | 13 | €146,326 | €151,335 | +€5,010 | +3.4% |
| Distributable reserves | 133 | €146,326 | €151,335 | +€5,010 | +3.4% |
| Amounts payable | 17/49 | €373,653 | €495,026 | +€121,373 | +32.5% |
| Amounts payable within one year | 42/48 | €363,852 | €491,749 | +€127,898 | +35.2% |
| Current portion of amounts payable after more than one year | 42 | €4,338 | - | -€4,338 | |
| Financial debts | 43 | €99,218 | €149,221 | +€50,004 | +50.4% |
| Credit institutions | 430/8 | €99,218 | €149,221 | +€50,004 | +50.4% |
| Trade debts | 44 | €14,137 | €67,865 | +€53,728 | +380% |
| Suppliers | 440/4 | €14,137 | €67,865 | +€53,728 | +380% |
| Advances received on contracts in progress | 46 | €132,542 | €185,266 | +€52,724 | +39.8% |
| Taxes, remuneration and social security | 45 | €31,495 | €18,507 | -€12,988 | -41.2% |
| Taxes | 450/3 | €765 | €842 | +€76 | +10.0% |
| Remuneration and social security | 454/9 | €30,730 | €17,666 | -€13,064 | -42.5% |
| Other amounts payable | 47/48 | €82,122 | €70,889 | -€11,232 | -13.7% |
| Accrued charges and deferred income | 492/3 | €9,802 | €3,277 | -€6,525 | -66.6% |
| Non-recurring operating income | 76A | - | €7,282 | +€7,282 | |
| Remuneration, social security and pensions | 62 | €192,031 | €170,282 | -€21,749 | -11.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,479 | €43,935 | +€5,456 | +14.2% |
| Other operating charges | 640/8 | €2,714 | €2,795 | +€81 | +3.0% |
| Non-recurring operating charges | 66A | €78 | €1,053 | +€975 | +1,250% |
| Gross operating margin | 9900 | €313,144 | €326,913 | +€13,769 | +4.4% |
| Operating profit (loss) | 9901 | €79,842 | €108,848 | +€29,006 | +36.3% |
| Financial income | 75/76B | €51,625 | €46,484 | -€5,141 | -10.0% |
| Recurring financial income | 75 | €51,625 | €46,484 | -€5,141 | -10.0% |
| Financial charges | 65/66B | €10,624 | €12,202 | +€1,578 | +14.9% |
| Recurring financial charges | 65 | €10,624 | €12,202 | +€1,578 | +14.9% |
| Profit (loss) for the period before taxes | 9903 | €120,843 | €143,130 | +€22,287 | +18.4% |
| Income taxes | 67/77 | €32,954 | €38,121 | +€5,167 | +15.7% |
| Profit (loss) for the period | 9904 | €87,889 | €105,010 | +€17,121 | +19.5% |
| Profit (loss) for the period to be appropriated | 9905 | €87,889 | €105,010 | +€17,121 | +19.5% |
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 14 October 2026 via checked.be.