CHIWIN: 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.
CHIWIN
Largest movements
- Receivables within one year -€1,404
down €1,404 (-14.0%), from €10,000 to €8,596
of which Other amounts receivable: -€1,646
- Other debts -€1,016
no longer reported in 2025 (was €1,016)
- Profit (loss) carried forward -€388
down €388 (-38.1%), from -€1,016 to -€1,404
- Gross operating margin +€629
up €629 (+61.9%), from -€1,016 to -€388
- Purchases and services +€588
new in 2025: €588
- Turnover +€200
new in 2025: €200
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,000 | €8,596 | -€1,404 | -14.0% |
| Current assets | 29/58 | €10,000 | €8,596 | -€1,404 | -14.0% |
| Amounts receivable within one year | 40/41 | €10,000 | €8,596 | -€1,404 | -14.0% |
| Trade receivables | 40 | - | €242 | +€242 | |
| Other amounts receivable | 41 | €10,000 | €8,354 | -€1,646 | -16.5% |
| Total equity and liabilities | 10/49 | €10,000 | €8,596 | -€1,404 | -14.0% |
| Equity | 10/15 | €8,984 | €8,596 | -€388 | -4.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,016 | -€1,404 | -€388 | -38.1% |
| Amounts payable | 17/49 | €1,016 | - | -€1,016 | |
| Amounts payable within one year | 42/48 | €1,016 | - | -€1,016 | |
| Other amounts payable | 47/48 | €1,016 | - | -€1,016 | |
| Turnover | 70 | - | €200 | +€200 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €588 | +€588 | |
| Gross operating margin | 9900 | -€1,016 | -€388 | +€629 | +61.9% |
| Operating profit (loss) | 9901 | -€1,016 | -€388 | +€629 | +61.9% |
| Recurring financial income | 75 | - | €0 | = | |
| Non-recurring financial income | 76B | - | €0 | = | |
| Financial charges | 65/66B | - | €0 | = | |
| Recurring financial charges | 65 | - | €0 | = | |
| Non-recurring financial charges | 66B | - | €0 | = | |
| Profit (loss) for the period before taxes | 9903 | -€1,016 | -€388 | +€629 | +61.9% |
| Transfer from deferred taxes | 780 | - | €0 | = | |
| Transfer to deferred taxes | 680 | - | €0 | = | |
| Income taxes | 67/77 | - | €0 | = | |
| Profit (loss) for the period | 9904 | -€1,016 | -€388 | +€629 | +61.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,016 | -€388 | +€629 | +61.9% |
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.