CHIRVAS: 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.
CHIRVAS
Largest movements
- Cash -€20,624
down €20,624 (-44.6%), from €46,237 to €25,613
mainly Net result for the year (-€25,530) and Receivables within one year (-€821)
- Receivables within one year +€821
new in 2025: €821
- Profit (loss) carried forward -€25,530
down €25,530 (-18.5%), from -€137,723 to -€163,252
- Tax, wage and social debts +€5,434
new in 2025: €5,434
of which Remuneration and social security: +€4,761
- Staff costs +€18,356
new in 2025: €18,356
- Other operating charges +€216
up €216 (+49.5%), from €437 to €654
- Gross operating margin +€200
up €200 (+3.0%), from -€6,580 to -€6,380
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 | €46,237 | €26,434 | -€19,803 | -42.8% |
| Current assets | 29/58 | €46,237 | €26,434 | -€19,803 | -42.8% |
| Amounts receivable within one year | 40/41 | - | €821 | +€821 | |
| Other amounts receivable | 41 | - | €821 | +€821 | |
| Cash at bank and in hand | 54/58 | €46,237 | €25,613 | -€20,624 | -44.6% |
| Total equity and liabilities | 10/49 | €46,237 | €26,434 | -€19,803 | -42.8% |
| Equity | 10/15 | -€114,713 | -€140,243 | -€25,530 | -22.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €4,410 | €4,410 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,410 | €4,410 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€137,723 | -€163,252 | -€25,530 | -18.5% |
| Amounts payable | 17/49 | €160,950 | €166,676 | +€5,726 | +3.6% |
| Amounts payable after more than one year | 17 | €160,357 | €160,357 | = | 0.0% |
| Financial debts | 170/4 | €160,357 | €160,357 | = | 0.0% |
| Amounts payable within one year | 42/48 | €593 | €6,018 | +€5,426 | +915.7% |
| Trade debts | 44 | €0 | €100 | +€100 | |
| Suppliers | 440/4 | €0 | €100 | +€100 | |
| Taxes, remuneration and social security | 45 | - | €5,434 | +€5,434 | |
| Taxes | 450/3 | - | €673 | +€673 | |
| Remuneration and social security | 454/9 | - | €4,761 | +€4,761 | |
| Other amounts payable | 47/48 | €593 | €485 | -€108 | -18.2% |
| Accrued charges and deferred income | 492/3 | - | €301 | +€301 | |
| Remuneration, social security and pensions | 62 | - | €18,356 | +€18,356 | |
| Other operating charges | 640/8 | €437 | €654 | +€216 | +49.5% |
| Gross operating margin | 9900 | -€6,580 | -€6,380 | +€200 | +3.0% |
| Operating profit (loss) | 9901 | -€7,017 | -€25,390 | -€18,372 | -261.8% |
| Financial charges | 65/66B | €140 | €140 | = | 0.0% |
| Recurring financial charges | 65 | €140 | €140 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€7,157 | -€25,530 | -€18,372 | -256.7% |
| Profit (loss) for the period | 9904 | -€7,157 | -€25,530 | -€18,372 | -256.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,157 | -€25,530 | -€18,372 | -256.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.