CHISMILE: 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.
CHISMILE
Largest movements
- Receivables after one year +€241,995
up €241,995 (+22.6%), from €1.1m to €1.3m
- Financial fixed assets +€119,380
up €119,380, from €0 to €119,380
- Deferred charges and accrued income -€37,377
down €37,377 (-95.9%), from €38,977 to €1,600
- Trade debts +€214,233
new in 2025: €214,233
of which Bills of exchange payable: +€213,375
- Profit (loss) carried forward +€133,424
up €133,424 (+13.7%), from €971,978 to €1.1m
- Tax, wage and social debts -€31,400
down €31,400 (-14.1%), from €223,013 to €191,613
of which Taxes: -€31,400
- Gross operating margin -€172,825
down €172,825 (-34.9%), from €495,566 to €322,741
- Taxes -€15,744
down €15,744 (-9.1%), from €173,314 to €157,570
- Depreciation +€7,935
up €7,935 (+34.3%), from €23,129 to €31,064
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.
Derived cash bridge
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 | €1,215,642 | €1,531,708 | +€316,066 | +26.0% |
| Fixed assets | 21/28 | €62,858 | €172,875 | +€110,017 | +175% |
| Tangible fixed assets | 22/27 | €62,858 | €53,495 | -€9,363 | -14.9% |
| Plant, machinery and equipment | 23 | €12,924 | €12,912 | -€12 | -0.1% |
| Furniture and vehicles | 24 | €35,694 | €29,103 | -€6,591 | -18.5% |
| Other tangible fixed assets | 26 | €14,240 | €11,480 | -€2,760 | -19.4% |
| Financial fixed assets | 28 | €0 | €119,380 | +€119,380 | |
| Current assets | 29/58 | €1,152,784 | €1,358,833 | +€206,049 | +17.9% |
| Amounts receivable after more than one year | 29 | €1,072,273 | €1,314,268 | +€241,995 | +22.6% |
| Trade receivables | 290 | €1,072,273 | €1,314,268 | +€241,995 | +22.6% |
| Amounts receivable within one year | 40/41 | €18,000 | €18,000 | = | 0.0% |
| Trade receivables | 40 | €18,000 | €18,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €23,534 | €24,965 | +€1,431 | +6.1% |
| Deferred charges and accrued income | 490/1 | €38,977 | €1,600 | -€37,377 | -95.9% |
| Total equity and liabilities | 10/49 | €1,215,642 | €1,531,708 | +€316,066 | +26.0% |
| Equity | 10/15 | €992,438 | €1,125,862 | +€133,424 | +13.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €971,978 | €1,105,402 | +€133,424 | +13.7% |
| Amounts payable | 17/49 | €223,204 | €405,846 | +€182,642 | +81.8% |
| Amounts payable within one year | 42/48 | €223,204 | €405,846 | +€182,642 | +81.8% |
| Trade debts | 44 | - | €214,233 | +€214,233 | |
| Suppliers | 440/4 | - | €858 | +€858 | |
| Bills of exchange payable | 441 | - | €213,375 | +€213,375 | |
| Taxes, remuneration and social security | 45 | €223,013 | €191,613 | -€31,400 | -14.1% |
| Taxes | 450/3 | €221,400 | €190,000 | -€31,400 | -14.2% |
| Remuneration and social security | 454/9 | €1,613 | €1,613 | = | 0.0% |
| Other amounts payable | 47/48 | €191 | - | -€191 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,129 | €31,064 | +€7,935 | +34.3% |
| Other operating charges | 640/8 | €98 | €101 | +€3 | +3.1% |
| Gross operating margin | 9900 | €495,566 | €322,741 | -€172,825 | -34.9% |
| Operating profit (loss) | 9901 | €472,339 | €291,576 | -€180,763 | -38.3% |
| Financial income | 75/76B | €2,784 | - | -€2,784 | |
| Recurring financial income | 75 | €2,784 | - | -€2,784 | |
| Financial charges | 65/66B | €3,980 | €582 | -€3,398 | -85.4% |
| Recurring financial charges | 65 | €3,980 | €582 | -€3,398 | -85.4% |
| Profit (loss) for the period before taxes | 9903 | €471,143 | €290,994 | -€180,149 | -38.2% |
| Income taxes | 67/77 | €173,314 | €157,570 | -€15,744 | -9.1% |
| Profit (loss) for the period | 9904 | €297,829 | €133,424 | -€164,405 | -55.2% |
| Profit (loss) for the period to be appropriated | 9905 | €297,829 | €133,424 | -€164,405 | -55.2% |
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 15 October 2026 via checked.be.