CHIVA: 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.
CHIVA
Largest movements
- Receivables within one year -€98,936
down €98,936 (-96.1%), from €102,936 to €4,000
of which Trade receivables: -€100,551
- Deferred charges and accrued income +€6,766
up €6,766 (+201.6%), from €3,356 to €10,122
- Tangible fixed assets -€2,398
down €2,398 (-27.5%), from €8,719 to €6,321
- Other debts -€88,315
down €88,315 (-83.3%), from €106,081 to €17,766
- Tax, wage and social debts -€4,118
down €4,118 (-55.9%), from €7,361 to €3,243
of which Remuneration and social security: -€4,873
- Gross operating margin -€16,450
down €16,450 (-36.2%), from €45,403 to €28,953
- Taxes -€3,653
down €3,653 (-42.4%), from €8,615 to €4,962
- Staff costs +€2,890
up €2,890 (+120.8%), from €2,393 to €5,283
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €186,292 | €93,373 | -€92,919 | -49.9% |
| Fixed assets | 21/28 | €10,219 | €7,821 | -€2,398 | -23.5% |
| Tangible fixed assets | 22/27 | €8,719 | €6,321 | -€2,398 | -27.5% |
| Furniture and vehicles | 24 | €8,719 | €6,321 | -€2,398 | -27.5% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €176,073 | €85,553 | -€90,520 | -51.4% |
| Amounts receivable within one year | 40/41 | €102,936 | €4,000 | -€98,936 | -96.1% |
| Trade receivables | 40 | €100,551 | €0 | -€100,551 | -100.0% |
| Other amounts receivable | 41 | €2,385 | €4,000 | +€1,615 | +67.7% |
| Cash at bank and in hand | 54/58 | €69,781 | €71,431 | +€1,650 | +2.4% |
| Deferred charges and accrued income | 490/1 | €3,356 | €10,122 | +€6,766 | +201.6% |
| Total equity and liabilities | 10/49 | €186,292 | €93,373 | -€92,919 | -49.9% |
| Equity | 10/15 | €71,738 | €72,225 | +€487 | +0.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €53,138 | €53,625 | +€487 | +0.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €53,138 | €53,625 | +€487 | +0.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €114,554 | €21,148 | -€93,406 | -81.5% |
| Amounts payable within one year | 42/48 | €114,554 | €21,148 | -€93,406 | -81.5% |
| Trade debts | 44 | €1,112 | €139 | -€973 | -87.5% |
| Suppliers | 440/4 | €1,112 | €139 | -€973 | -87.5% |
| Taxes, remuneration and social security | 45 | €7,361 | €3,243 | -€4,118 | -55.9% |
| Taxes | 450/3 | €2,489 | €3,243 | +€754 | +30.3% |
| Remuneration and social security | 454/9 | €4,873 | €0 | -€4,873 | -100.0% |
| Other amounts payable | 47/48 | €106,081 | €17,766 | -€88,315 | -83.3% |
| Remuneration, social security and pensions | 62 | €2,393 | €5,283 | +€2,890 | +120.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,398 | €2,398 | +€0 | 0.0% |
| Other operating charges | 640/8 | €1,140 | €1,181 | +€42 | +3.6% |
| Gross operating margin | 9900 | €45,403 | €28,953 | -€16,450 | -36.2% |
| Operating profit (loss) | 9901 | €39,472 | €20,091 | -€19,381 | -49.1% |
| Financial income | 75/76B | €0 | €134 | +€134 | +446566.7% |
| Recurring financial income | 75 | €0 | €134 | +€134 | +446566.7% |
| Financial charges | 65/66B | €1,014 | €775 | -€239 | -23.6% |
| Recurring financial charges | 65 | €1,014 | €775 | -€239 | -23.6% |
| Profit (loss) for the period before taxes | 9903 | €38,458 | €19,450 | -€19,008 | -49.4% |
| Income taxes | 67/77 | €8,615 | €4,962 | -€3,653 | -42.4% |
| Profit (loss) for the period | 9904 | €29,843 | €14,487 | -€15,355 | -51.5% |
| Profit (loss) for the period to be appropriated | 9905 | €29,843 | €14,487 | -€15,355 | -51.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.