CHITRASEN: 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.
CHITRASEN
Largest movements
- Cash -€5,878
down €5,878 (-32.4%), from €18,131 to €12,253
mainly Other debts (-€11,845) and Net result for the year (-€5,389)
- Receivables within one year +€5,051
up €5,051 (+3137.3%), from €161 to €5,212
- Tangible fixed assets -€1,081
down €1,081 (-14.0%), from €7,724 to €6,643
of which Plant, machinery and equipment: -€916
- Intangible fixed assets -€500
down €500 (-15.6%), from €3,208 to €2,708
- Other debts -€11,845
no longer reported in 2025 (was €11,845)
- Tax, wage and social debts +€11,447
up €11,447 (+171.8%), from €6,663 to €18,110
of which Remuneration and social security: +€9,358
- Profit (loss) carried forward -€5,389
down €5,389, from €607 to -€4,782
- Trade debts +€2,127
up €2,127 (+44.4%), from €4,787 to €6,914
- Accrued charges and deferred income +€1,124
new in 2025: €1,124
- Gross operating margin -€37,380
down €37,380 (-29.8%), from €125,581 to €88,201
- Staff costs -€32,125
down €32,125 (-27.0%), from €118,900 to €86,775
- Taxes +€1,831
new in 2025: €1,831
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 | €35,902 | €33,366 | -€2,536 | -7.1% |
| Fixed assets | 21/28 | €14,749 | €13,168 | -€1,581 | -10.7% |
| Intangible fixed assets | 21 | €3,208 | €2,708 | -€500 | -15.6% |
| Tangible fixed assets | 22/27 | €7,724 | €6,643 | -€1,081 | -14.0% |
| Plant, machinery and equipment | 23 | €7,408 | €6,492 | -€916 | -12.4% |
| Furniture and vehicles | 24 | €316 | €151 | -€165 | -52.2% |
| Financial fixed assets | 28 | €3,817 | €3,817 | = | 0.0% |
| Current assets | 29/58 | €21,153 | €20,198 | -€955 | -4.5% |
| Stocks and contracts in progress | 3 | €2,861 | €2,733 | -€128 | -4.5% |
| Stocks | 30/36 | €2,861 | €2,733 | -€128 | -4.5% |
| Amounts receivable within one year | 40/41 | €161 | €5,212 | +€5,051 | +3137.3% |
| Other amounts receivable | 41 | €161 | €5,212 | +€5,051 | +3137.3% |
| Cash at bank and in hand | 54/58 | €18,131 | €12,253 | -€5,878 | -32.4% |
| Total equity and liabilities | 10/49 | €35,902 | €33,366 | -€2,536 | -7.1% |
| Equity | 10/15 | €12,607 | €7,218 | -€5,389 | -42.7% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €607 | -€4,782 | -€5,389 | |
| Amounts payable | 17/49 | €23,295 | €26,148 | +€2,853 | +12.2% |
| Amounts payable within one year | 42/48 | €23,295 | €25,024 | +€1,729 | +7.4% |
| Trade debts | 44 | €4,787 | €6,914 | +€2,127 | +44.4% |
| Suppliers | 440/4 | €4,787 | €6,914 | +€2,127 | +44.4% |
| Taxes, remuneration and social security | 45 | €6,663 | €18,110 | +€11,447 | +171.8% |
| Taxes | 450/3 | €521 | €2,610 | +€2,089 | +401.0% |
| Remuneration and social security | 454/9 | €6,142 | €15,500 | +€9,358 | +152.4% |
| Other amounts payable | 47/48 | €11,845 | - | -€11,845 | |
| Accrued charges and deferred income | 492/3 | - | €1,124 | +€1,124 | |
| Remuneration, social security and pensions | 62 | €118,900 | €86,775 | -€32,125 | -27.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,370 | €2,811 | -€559 | -16.6% |
| Other operating charges | 640/8 | €2,344 | €1,829 | -€515 | -22.0% |
| Gross operating margin | 9900 | €125,581 | €88,201 | -€37,380 | -29.8% |
| Operating profit (loss) | 9901 | €967 | -€3,214 | -€4,181 | |
| Financial income | 75/76B | €7 | €11 | +€4 | +57.1% |
| Recurring financial income | 75 | €7 | €11 | +€4 | +57.1% |
| Financial charges | 65/66B | €367 | €355 | -€12 | -3.3% |
| Recurring financial charges | 65 | €367 | €355 | -€12 | -3.3% |
| Profit (loss) for the period before taxes | 9903 | €607 | -€3,558 | -€4,165 | |
| Income taxes | 67/77 | - | €1,831 | +€1,831 | |
| Profit (loss) for the period | 9904 | €607 | -€5,389 | -€5,996 | |
| Profit (loss) for the period to be appropriated | 9905 | €607 | -€5,389 | -€5,996 |
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 4 October 2026 via checked.be.