"CHIX": 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.
"CHIX"
Largest movements
- Financial fixed assets +€28,001
up €28,001 (+22.3%), from €125,744 to €153,745
- Intangible fixed assets -€12,500
down €12,500 (-23.6%), from €52,979 to €40,479
- Tangible fixed assets +€2,217
up €2,217 (+43.6%), from €5,086 to €7,303
of which Furniture and vehicles: +€2,369
- Debts after one year +€16,352
up €16,352 (+23.2%), from €70,419 to €86,772
- Profit (loss) carried forward +€16,325
up €16,325 (+30.0%), from €54,483 to €70,808
- Other debts -€11,919
down €11,919 (-62.7%), from €19,014 to €7,094
- Tax, wage and social debts -€4,336
down €4,336 (-25.8%), from €16,802 to €12,466
- Gross operating margin -€15,853
down €15,853 (-27.5%), from €57,671 to €41,818
- Taxes -€4,574
down €4,574 (-39.7%), from €11,510 to €6,935
- Financial income +€1,283
up €1,283 (+583,145%), from €0 to €1,283
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 | €201,010 | €217,356 | +€16,346 | +8.1% |
| Fixed assets | 21/28 | €183,810 | €201,528 | +€17,718 | +9.6% |
| Intangible fixed assets | 21 | €52,979 | €40,479 | -€12,500 | -23.6% |
| Tangible fixed assets | 22/27 | €5,086 | €7,303 | +€2,217 | +43.6% |
| Furniture and vehicles | 24 | €4,201 | €6,569 | +€2,369 | +56.4% |
| Other tangible fixed assets | 26 | €886 | €734 | -€152 | -17.2% |
| Financial fixed assets | 28 | €125,744 | €153,745 | +€28,001 | +22.3% |
| Current assets | 29/58 | €17,200 | €15,829 | -€1,372 | -8.0% |
| Amounts receivable within one year | 40/41 | €2,668 | €1,305 | -€1,363 | -51.1% |
| Trade receivables | 40 | €2,604 | €1,305 | -€1,299 | -49.9% |
| Other amounts receivable | 41 | €64 | - | -€64 | |
| Cash at bank and in hand | 54/58 | €11,999 | €12,891 | +€892 | +7.4% |
| Deferred charges and accrued income | 490/1 | €2,534 | €1,633 | -€901 | -35.6% |
| Total equity and liabilities | 10/49 | €201,010 | €217,356 | +€16,346 | +8.1% |
| Equity | 10/15 | €73,083 | €89,408 | +€16,325 | +22.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,483 | €70,808 | +€16,325 | +30.0% |
| Amounts payable | 17/49 | €127,927 | €127,949 | +€22 | 0.0% |
| Amounts payable after more than one year | 17 | €70,419 | €86,772 | +€16,352 | +23.2% |
| Financial debts | 170/4 | €70,419 | €86,772 | +€16,352 | +23.2% |
| Amounts payable within one year | 42/48 | €57,508 | €41,177 | -€16,331 | -28.4% |
| Current portion of amounts payable after more than one year | 42 | €19,176 | €20,077 | +€901 | +4.7% |
| Trade debts | 44 | €2,516 | €1,540 | -€976 | -38.8% |
| Suppliers | 440/4 | €2,516 | €1,540 | -€976 | -38.8% |
| Taxes, remuneration and social security | 45 | €16,802 | €12,466 | -€4,336 | -25.8% |
| Taxes | 450/3 | €16,802 | €12,466 | -€4,336 | -25.8% |
| Other amounts payable | 47/48 | €19,014 | €7,094 | -€11,919 | -62.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,051 | €15,349 | +€299 | +2.0% |
| Gross operating margin | 9900 | €57,671 | €41,818 | -€15,853 | -27.5% |
| Operating profit (loss) | 9901 | €42,620 | €26,469 | -€16,152 | -37.9% |
| Financial income | 75/76B | €0 | €1,283 | +€1,283 | +583,145% |
| Recurring financial income | 75 | €0 | €1,283 | +€1,283 | +583,145% |
| Financial charges | 65/66B | €4,119 | €4,492 | +€373 | +9.1% |
| Recurring financial charges | 65 | €4,119 | €4,492 | +€373 | +9.1% |
| Profit (loss) for the period before taxes | 9903 | €38,501 | €23,260 | -€15,242 | -39.6% |
| Income taxes | 67/77 | €11,510 | €6,935 | -€4,574 | -39.7% |
| Profit (loss) for the period | 9904 | €26,992 | €16,325 | -€10,667 | -39.5% |
| Profit (loss) for the period to be appropriated | 9905 | €26,992 | €16,325 | -€10,667 | -39.5% |
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 20 October 2026 via checked.be.