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 +€223,250
new in 2025: €223,250
mainly Receivables within one year (+€146,772) and Net result for the year (+€119,385)
- Receivables within one year -€146,772
down €146,772 (-98.8%), from €148,610 to €1,838
- Tangible fixed assets -€45,911
down €45,911 (-8.1%), from €567,581 to €521,670
of which Land and buildings: -€26,256
- Deferred charges and accrued income -€32,370
down €32,370 (-21.5%), from €150,644 to €118,275
- Reserves +€119,385
up €119,385 (+96.3%), from €124,004 to €243,389
of which Distributable reserves: +€119,385
- Other debts -€77,854
down €77,854 (-34.4%), from €226,051 to €148,197
- Debts after one year -€54,914
down €54,914 (-15.6%), from €352,764 to €297,849
- Tax, wage and social debts +€49,512
up €49,512 (+16351.9%), from €303 to €49,815
- Provisions -€31,998
no longer reported in 2025 (was €31,998)
- Turnover -€593,316
no longer reported in 2025 (was €593,316)
- Purchases and services -€369,433
no longer reported in 2025 (was €369,433)
- Financial charges -€149,004
down €149,004 (-91.7%), from €162,474 to €13,471
- Taxes +€38,750
up €38,750 (+12797.5%), from €303 to €39,052
- Gross operating margin +€16,149
up €16,149 (+7.2%), from €223,883 to €240,033
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 | €868,200 | €870,398 | +€2,198 | +0.3% |
| Fixed assets | 21/28 | €568,946 | €523,035 | -€45,911 | -8.1% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €567,581 | €521,670 | -€45,911 | -8.1% |
| Land and buildings | 22 | €460,582 | €434,327 | -€26,256 | -5.7% |
| Plant, machinery and equipment | 23 | €2,554 | €3,607 | +€1,053 | +41.3% |
| Furniture and vehicles | 24 | €100,313 | €79,605 | -€20,708 | -20.6% |
| Other tangible fixed assets | 26 | €4,132 | €4,132 | = | 0.0% |
| Financial fixed assets | 28 | €1,365 | €1,365 | = | 0.0% |
| Current assets | 29/58 | €299,254 | €347,362 | +€48,108 | +16.1% |
| Amounts receivable within one year | 40/41 | €148,610 | €1,838 | -€146,772 | -98.8% |
| Trade receivables | 40 | €148,610 | €1,838 | -€146,772 | -98.8% |
| Current investments | 50/53 | - | €4,000 | +€4,000 | |
| Cash at bank and in hand | 54/58 | - | €223,250 | +€223,250 | |
| Deferred charges and accrued income | 490/1 | €150,644 | €118,275 | -€32,370 | -21.5% |
| Total equity and liabilities | 10/49 | €868,200 | €870,398 | +€2,198 | +0.3% |
| Equity | 10/15 | €200,238 | €319,623 | +€119,385 | +59.6% |
| Contributions | 10/11 | €13,000 | €13,000 | = | 0.0% |
| Capital | 10 | €13,000 | €13,000 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €5,600 | €5,600 | = | 0.0% |
| Reserves | 13 | €124,004 | €243,389 | +€119,385 | +96.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €122,144 | €241,529 | +€119,385 | +97.7% |
| Profit (loss) carried forward | 14 | €63,234 | €63,234 | = | 0.0% |
| Provisions and deferred taxes | 16 | €31,998 | - | -€31,998 | |
| Provisions for liabilities and charges | 160/5 | €31,998 | - | -€31,998 | |
| Pensions and similar obligations | 160 | €31,998 | - | -€31,998 | |
| Amounts payable | 17/49 | €635,964 | €550,775 | -€85,189 | -13.4% |
| Amounts payable after more than one year | 17 | €352,764 | €297,849 | -€54,914 | -15.6% |
| Financial debts | 170/4 | €352,764 | €297,849 | -€54,914 | -15.6% |
| Amounts payable within one year | 42/48 | €283,200 | €252,926 | -€30,275 | -10.7% |
| Current portion of amounts payable after more than one year | 42 | €53,210 | €54,914 | +€1,705 | +3.2% |
| Trade debts | 44 | €3,637 | - | -€3,637 | |
| Suppliers | 440/4 | €3,637 | - | -€3,637 | |
| Taxes, remuneration and social security | 45 | €303 | €49,815 | +€49,512 | +16351.9% |
| Taxes | 450/3 | €303 | €49,815 | +€49,512 | +16351.9% |
| Other amounts payable | 47/48 | €226,051 | €148,197 | -€77,854 | -34.4% |
| Turnover | 70 | €593,316 | - | -€593,316 | |
| Goods, raw materials, services and sundry goods | 60/61 | €369,433 | - | -€369,433 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,650 | €63,200 | +€6,550 | +11.6% |
| Other operating charges | 640/8 | €10,895 | €5,586 | -€5,309 | -48.7% |
| Non-recurring operating charges | 66A | €3,209 | - | -€3,209 | |
| Gross operating margin | 9900 | €223,883 | €240,033 | +€16,149 | +7.2% |
| Operating profit (loss) | 9901 | €153,129 | €171,247 | +€18,118 | +11.8% |
| Financial income | 75/76B | €393 | €661 | +€269 | +68.4% |
| Recurring financial income | 75 | €393 | €661 | +€269 | +68.4% |
| Financial charges | 65/66B | €162,474 | €13,471 | -€149,004 | -91.7% |
| Recurring financial charges | 65 | €162,474 | €13,471 | -€149,004 | -91.7% |
| Profit (loss) for the period before taxes | 9903 | -€8,953 | €158,437 | +€167,390 | |
| Income taxes | 67/77 | €303 | €39,052 | +€38,750 | +12797.5% |
| Profit (loss) for the period | 9904 | -€9,256 | €119,385 | +€128,640 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,256 | €119,385 | +€128,640 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.