CHIRON: what changed
Two fiscal 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.
CHIRON
Largest movements
- Cash +€27,993
up €27,993 (+209.6%), from €13,357 to €41,350
mainly Net result for the year (+€28,413) and Depreciation (+€21,303)
- Tangible fixed assets -€23,455
down €23,455 (-3.5%), from €663,611 to €640,156
of which Plant, machinery and equipment: -€13,705
- Profit (loss) carried forward +€31,780
up €31,780, from -€7,499 to €24,280
- Debts after one year -€25,065
down €25,065 (-15.8%), from €158,332 to €133,267
- Gross operating margin -€85,102
down €85,102 (-53.3%), from €159,618 to €74,516
- Financial charges -€16,791
down €16,791 (-86.3%), from €19,449 to €2,658
- Other operating charges -€9,526
down €9,526 (-49.1%), from €19,412 to €9,887
- Taxes +€8,800
up €8,800 (+2750075.0%), from €0 to €8,801
- Financial income -€5,932
down €5,932 (-100.0%), from €5,932 to €0
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 | €676,968 | €687,142 | +€10,174 | +1.5% |
| Fixed assets | 21/28 | €663,611 | €640,156 | -€23,455 | -3.5% |
| Tangible fixed assets | 22/27 | €663,611 | €640,156 | -€23,455 | -3.5% |
| Land and buildings | 22 | €562,341 | €552,591 | -€9,750 | -1.7% |
| Plant, machinery and equipment | 23 | €101,269 | €87,564 | -€13,705 | -13.5% |
| Current assets | 29/58 | €13,357 | €46,986 | +€33,629 | +251.8% |
| Amounts receivable within one year | 40/41 | - | €170 | +€170 | |
| Trade receivables | 40 | - | €170 | +€170 | |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €13,357 | €41,350 | +€27,993 | +209.6% |
| Deferred charges and accrued income | 490/1 | - | €5,466 | +€5,466 | |
| Total equity and liabilities | 10/49 | €676,968 | €687,142 | +€10,174 | +1.5% |
| Equity | 10/15 | €453,766 | €482,180 | +€28,413 | +6.3% |
| Contributions | 10/11 | €240,000 | €240,000 | = | 0.0% |
| Capital | 10 | €240,000 | €240,000 | = | 0.0% |
| Issued capital | 100 | €240,000 | €240,000 | = | 0.0% |
| Reserves | 13 | €221,266 | €217,900 | -€3,366 | -1.5% |
| Non-distributable reserves | 130/1 | €23,798 | €24,000 | +€202 | +0.8% |
| Legal reserve | 130 | €23,798 | €24,000 | +€202 | +0.8% |
| Tax-exempt reserves | 132 | €85,890 | €82,322 | -€3,568 | -4.2% |
| Distributable reserves | 133 | €111,578 | €111,578 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,499 | €24,280 | +€31,780 | |
| Provisions and deferred taxes | 16 | €28,630 | €27,441 | -€1,189 | -4.2% |
| Deferred taxes | 168 | €28,630 | €27,441 | -€1,189 | -4.2% |
| Amounts payable | 17/49 | €194,572 | €177,521 | -€17,050 | -8.8% |
| Amounts payable after more than one year | 17 | €158,332 | €133,267 | -€25,065 | -15.8% |
| Financial debts | 170/4 | €158,332 | €133,267 | -€25,065 | -15.8% |
| Amounts payable within one year | 42/48 | €35,419 | €43,433 | +€8,015 | +22.6% |
| Current portion of amounts payable after more than one year | 42 | €24,700 | €25,065 | +€366 | +1.5% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €226 | €1,493 | +€1,267 | +559.8% |
| Suppliers | 440/4 | €226 | €1,493 | +€1,267 | +559.8% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €2,500 | €8,883 | +€6,383 | +255.3% |
| Taxes | 450/3 | €2,500 | €8,883 | +€6,383 | +255.3% |
| Other amounts payable | 47/48 | €7,993 | €7,993 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €821 | €821 | = | 0.0% |
| Non-recurring operating income | 76A | €118,592 | €0 | -€118,592 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,667 | €21,303 | +€1,636 | +8.3% |
| Other operating charges | 640/8 | €19,412 | €9,887 | -€9,526 | -49.1% |
| Non-recurring operating charges | 66A | - | €4,644 | +€4,644 | |
| Gross operating margin | 9900 | €159,618 | €74,516 | -€85,102 | -53.3% |
| Operating profit (loss) | 9901 | €120,538 | €38,682 | -€81,856 | -67.9% |
| Financial income | 75/76B | €5,932 | €0 | -€5,932 | -100.0% |
| Recurring financial income | 75 | €5,932 | €0 | -€5,932 | -100.0% |
| Financial charges | 65/66B | €19,449 | €2,658 | -€16,791 | -86.3% |
| Recurring financial charges | 65 | €19,449 | €2,658 | -€16,791 | -86.3% |
| Profit (loss) for the period before taxes | 9903 | €107,022 | €36,025 | -€70,997 | -66.3% |
| Transfer from deferred taxes | 780 | €1,018 | €1,189 | +€172 | +16.9% |
| Transfer to deferred taxes | 680 | €29,648 | €0 | -€29,648 | -100.0% |
| Income taxes | 67/77 | €0 | €8,801 | +€8,800 | +2750075.0% |
| Profit (loss) for the period | 9904 | €78,391 | €28,413 | -€49,978 | -63.8% |
| Transfer from tax-exempt reserves | 789 | €3,053 | €3,568 | +€515 | +16.9% |
| Transfer to tax-exempt reserves | 689 | €88,944 | €0 | -€88,944 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,499 | €31,982 | +€39,481 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.