CHIRON: 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.
CHIRON
Largest movements
- Cash +€33,875
up €33,875 (+65.8%), from €51,467 to €85,342
mainly Net result for the year (+€38,751) and Advances received (+€21,131)
- Receivables within one year +€19,071
up €19,071 (+55.8%), from €34,170 to €53,241
of which Trade receivables: +€18,247
- Tangible fixed assets -€9,667
down €9,667 (-8.1%), from €119,129 to €109,462
of which Land and buildings: -€5,875
- Advances received +€21,131
new in 2024: €21,131
- Profit (loss) carried forward +€20,248
up €20,248 (+109%), from €18,503 to €38,751
- Tax, wage and social debts +€8,192
up €8,192 (+783%), from €1,046 to €9,237
of which Taxes: +€8,795
- Debts after one year -€7,221
down €7,221 (-8.0%), from €90,709 to €83,489
- Reserves +€4,303
up €4,303 (+5.7%), from €75,060 to €79,363
- Gross operating margin +€24,654
up €24,654 (+42.1%), from €58,506 to €83,160
- Taxes +€9,655
up €9,655 (+157%), from €6,140 to €15,795
- Staff costs -€4,586
down €4,586 (-25.3%), from €18,153 to €13,567
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €205,017 | €248,296 | +€43,279 | +21.1% |
| Fixed assets | 21/28 | €119,129 | €109,462 | -€9,667 | -8.1% |
| Tangible fixed assets | 22/27 | €119,129 | €109,462 | -€9,667 | -8.1% |
| Land and buildings | 22 | €104,771 | €98,896 | -€5,875 | -5.6% |
| Plant, machinery and equipment | 23 | €7,015 | €5,059 | -€1,956 | -27.9% |
| Furniture and vehicles | 24 | €7,343 | €5,507 | -€1,836 | -25.0% |
| Current assets | 29/58 | €85,887 | €138,833 | +€52,946 | +61.6% |
| Amounts receivable within one year | 40/41 | €34,170 | €53,241 | +€19,071 | +55.8% |
| Trade receivables | 40 | €2,884 | €21,131 | +€18,247 | +633% |
| Other amounts receivable | 41 | €31,286 | €32,110 | +€824 | +2.6% |
| Cash at bank and in hand | 54/58 | €51,467 | €85,342 | +€33,875 | +65.8% |
| Deferred charges and accrued income | 490/1 | €250 | €250 | = | 0.0% |
| Total equity and liabilities | 10/49 | €205,017 | €248,296 | +€43,279 | +21.1% |
| Equity | 10/15 | €99,763 | €124,314 | +€24,551 | +24.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €75,060 | €79,363 | +€4,303 | +5.7% |
| Distributable reserves | 133 | €75,060 | €79,363 | +€4,303 | +5.7% |
| Profit (loss) carried forward | 14 | €18,503 | €38,751 | +€20,248 | +109% |
| Amounts payable | 17/49 | €105,253 | €123,982 | +€18,728 | +17.8% |
| Amounts payable after more than one year | 17 | €90,709 | €83,489 | -€7,221 | -8.0% |
| Financial debts | 170/4 | €90,709 | €83,489 | -€7,221 | -8.0% |
| Amounts payable within one year | 42/48 | €14,544 | €40,493 | +€25,949 | +178% |
| Current portion of amounts payable after more than one year | 42 | €7,700 | €7,700 | = | 0.0% |
| Financial debts | 43 | €2,333 | €2,333 | -€0 | 0.0% |
| Credit institutions | 430/8 | €2,333 | €2,333 | -€0 | 0.0% |
| Trade debts | 44 | €3,465 | €91 | -€3,374 | -97.4% |
| Suppliers | 440/4 | €3,465 | €91 | -€3,374 | -97.4% |
| Advances received on contracts in progress | 46 | - | €21,131 | +€21,131 | |
| Taxes, remuneration and social security | 45 | €1,046 | €9,237 | +€8,192 | +783% |
| Taxes | 450/3 | - | €8,795 | +€8,795 | |
| Remuneration and social security | 454/9 | €1,046 | €442 | -€604 | -57.7% |
| Remuneration, social security and pensions | 62 | €18,153 | €13,567 | -€4,586 | -25.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,911 | €9,667 | -€244 | -2.5% |
| Other operating charges | 640/8 | €2,673 | €2,553 | -€120 | -4.5% |
| Gross operating margin | 9900 | €58,506 | €83,160 | +€24,654 | +42.1% |
| Operating profit (loss) | 9901 | €27,769 | €57,373 | +€29,604 | +107% |
| Financial income | 75/76B | - | €87 | +€87 | |
| Recurring financial income | 75 | - | €87 | +€87 | |
| Financial charges | 65/66B | €3,126 | €2,913 | -€213 | -6.8% |
| Recurring financial charges | 65 | €3,126 | €2,913 | -€213 | -6.8% |
| Profit (loss) for the period before taxes | 9903 | €24,643 | €54,546 | +€29,903 | +121% |
| Income taxes | 67/77 | €6,140 | €15,795 | +€9,655 | +157% |
| Profit (loss) for the period | 9904 | €18,503 | €38,751 | +€20,248 | +109% |
| Profit (loss) for the period to be appropriated | 9905 | €18,503 | €38,751 | +€20,248 | +109% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.