CHIRPY SOFTWARE: 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.
CHIRPY SOFTWARE
Largest movements
- Intangible fixed assets +€11,504
up €11,504 (+92.6%), from €12,425 to €23,929
- Receivables within one year +€6,877
up €6,877 (+84.5%), from €8,143 to €15,021
of which Trade receivables: +€8,273
- Cash -€5,040
down €5,040 (-37.0%), from €13,622 to €8,582
mainly Investment in fixed assets (net) (-€24,739) and Receivables within one year (-€6,877)
- Tangible fixed assets +€2,955
up €2,955 (+70.4%), from €4,195 to €7,150
of which Other tangible fixed assets: +€4,387
- Profit (loss) carried forward +€14,148
up €14,148 (+87.0%), from €16,268 to €30,415
- Other debts +€4,495
up €4,495 (+88.6%), from €5,076 to €9,571
- Tax, wage and social debts -€1,574
down €1,574 (-12.8%), from €12,266 to €10,692
of which Remuneration and social security: -€5,794
- Trade debts -€773
down €773 (-43.5%), from €1,776 to €1,003
- Depreciation +€7,366
up €7,366 (+252.7%), from €2,914 to €10,280
- Gross operating margin +€4,628
up €4,628 (+19.1%), from €24,213 to €28,842
- Taxes -€591
down €591 (-13.2%), from €4,466 to €3,875
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 | €38,385 | €54,682 | +€16,297 | +42.5% |
| Fixed assets | 21/28 | €16,620 | €31,079 | +€14,459 | +87.0% |
| Intangible fixed assets | 21 | €12,425 | €23,929 | +€11,504 | +92.6% |
| Tangible fixed assets | 22/27 | €4,195 | €7,150 | +€2,955 | +70.4% |
| Furniture and vehicles | 24 | €4,195 | €2,763 | -€1,432 | -34.1% |
| Other tangible fixed assets | 26 | - | €4,387 | +€4,387 | |
| Current assets | 29/58 | €21,765 | €23,603 | +€1,837 | +8.4% |
| Amounts receivable within one year | 40/41 | €8,143 | €15,021 | +€6,877 | +84.5% |
| Trade receivables | 40 | €6,363 | €14,636 | +€8,273 | +130.0% |
| Other amounts receivable | 41 | €1,781 | €385 | -€1,396 | -78.4% |
| Cash at bank and in hand | 54/58 | €13,622 | €8,582 | -€5,040 | -37.0% |
| Total equity and liabilities | 10/49 | €38,385 | €54,682 | +€16,297 | +42.5% |
| Equity | 10/15 | €19,268 | €33,415 | +€14,148 | +73.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,268 | €30,415 | +€14,148 | +87.0% |
| Amounts payable | 17/49 | €19,118 | €21,267 | +€2,149 | +11.2% |
| Amounts payable within one year | 42/48 | €19,118 | €21,267 | +€2,149 | +11.2% |
| Trade debts | 44 | €1,776 | €1,003 | -€773 | -43.5% |
| Suppliers | 440/4 | €1,776 | €1,003 | -€773 | -43.5% |
| Taxes, remuneration and social security | 45 | €12,266 | €10,692 | -€1,574 | -12.8% |
| Taxes | 450/3 | €4,466 | €8,687 | +€4,221 | +94.5% |
| Remuneration and social security | 454/9 | €7,800 | €2,005 | -€5,794 | -74.3% |
| Other amounts payable | 47/48 | €5,076 | €9,571 | +€4,495 | +88.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,914 | €10,280 | +€7,366 | +252.7% |
| Gross operating margin | 9900 | €24,213 | €28,842 | +€4,628 | +19.1% |
| Operating profit (loss) | 9901 | €21,299 | €18,561 | -€2,738 | -12.9% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €565 | €540 | -€26 | -4.5% |
| Recurring financial charges | 65 | €565 | €539 | -€26 | -4.7% |
| Non-recurring financial charges | 66B | - | €1 | +€1 | |
| Profit (loss) for the period before taxes | 9903 | €20,734 | €18,023 | -€2,711 | -13.1% |
| Income taxes | 67/77 | €4,466 | €3,875 | -€591 | -13.2% |
| Profit (loss) for the period | 9904 | €16,268 | €14,148 | -€2,120 | -13.0% |
| Profit (loss) for the period to be appropriated | 9905 | €16,268 | €14,148 | -€2,120 | -13.0% |
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.