CHIRONE: 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.
CHIRONE
Largest movements
- Cash -€21,145
down €21,145 (-90.8%), from €23,282 to €2,137
mainly Net result for the year (-€23,533) and Trade debts (-€5,297)
- Receivables within one year -€11,422
down €11,422 (-75.3%), from €15,164 to €3,742
- Profit (loss) carried forward -€23,533
down €23,533 (-6685.5%), from -€352 to -€23,885
- Trade debts -€5,297
down €5,297 (-31.1%), from €17,035 to €11,738
- Tax, wage and social debts -€2,123
down €2,123 (-31.1%), from €6,819 to €4,696
- Other debts -€1,770
down €1,770 (-15.7%), from €11,298 to €9,528
- Gross operating margin -€33,174
down €33,174, from €10,210 to -€22,964
- Taxes -€4,022
down €4,022, from €3,178 to -€844
- Financial charges +€672
up €672 (+142.1%), from €473 to €1,145
- Depreciation -€350
down €350 (-44.0%), from €795 to €445
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 | €38,800 | €6,077 | -€32,723 | -84.3% |
| Fixed assets | 21/28 | €354 | €198 | -€156 | -44.1% |
| Tangible fixed assets | 22/27 | €354 | €198 | -€156 | -44.1% |
| Furniture and vehicles | 24 | €354 | €198 | -€156 | -44.1% |
| Current assets | 29/58 | €38,446 | €5,879 | -€32,567 | -84.7% |
| Amounts receivable within one year | 40/41 | €15,164 | €3,742 | -€11,422 | -75.3% |
| Trade receivables | 40 | €15,164 | €3,742 | -€11,422 | -75.3% |
| Cash at bank and in hand | 54/58 | €23,282 | €2,137 | -€21,145 | -90.8% |
| Total equity and liabilities | 10/49 | €38,800 | €6,077 | -€32,723 | -84.3% |
| Equity | 10/15 | €3,648 | -€19,885 | -€23,533 | |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€352 | -€23,885 | -€23,533 | -6685.5% |
| Amounts payable | 17/49 | €35,152 | €25,962 | -€9,190 | -26.1% |
| Amounts payable within one year | 42/48 | €35,152 | €25,962 | -€9,190 | -26.1% |
| Trade debts | 44 | €17,035 | €11,738 | -€5,297 | -31.1% |
| Suppliers | 440/4 | €17,035 | €11,738 | -€5,297 | -31.1% |
| Taxes, remuneration and social security | 45 | €6,819 | €4,696 | -€2,123 | -31.1% |
| Taxes | 450/3 | €6,819 | €4,696 | -€2,123 | -31.1% |
| Other amounts payable | 47/48 | €11,298 | €9,528 | -€1,770 | -15.7% |
| Remuneration, social security and pensions | 62 | €160 | - | -€160 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €795 | €445 | -€350 | -44.0% |
| Gross operating margin | 9900 | €10,210 | -€22,964 | -€33,174 | |
| Operating profit (loss) | 9901 | €9,255 | -€23,409 | -€32,664 | |
| Financial income | 75/76B | €1 | €177 | +€176 | +17600.0% |
| Recurring financial income | 75 | €1 | €177 | +€176 | +17600.0% |
| Financial charges | 65/66B | €473 | €1,145 | +€672 | +142.1% |
| Recurring financial charges | 65 | €473 | €1,145 | +€672 | +142.1% |
| Profit (loss) for the period before taxes | 9903 | €8,783 | -€24,377 | -€33,160 | |
| Income taxes | 67/77 | €3,178 | -€844 | -€4,022 | |
| Profit (loss) for the period | 9904 | €5,605 | -€23,533 | -€29,138 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,605 | -€23,533 | -€29,138 |
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 8 October 2026 via checked.be.