CHIYO: 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.
CHIYO
Largest movements
- Cash +€6,380
up €6,380 (+469.5%), from €1,359 to €7,739
mainly Depreciation (+€11,564) and Tax, wage and social debts (+€6,502)
- Tangible fixed assets -€6,275
down €6,275 (-12.1%), from €52,002 to €45,727
of which Land and buildings: -€13,070
- Financial fixed assets -€2,385
no longer reported in 2025 (was €2,385)
- Deferred charges and accrued income +€1,269
new in 2025: €1,269
- Trade debts -€12,270
down €12,270 (-60.8%), from €20,169 to €7,899
- Short-term financial debts -€6,586
no longer reported in 2025 (was €6,586)
- Tax, wage and social debts +€6,502
up €6,502 (+120.3%), from €5,403 to €11,905
of which Taxes: +€4,818
- Other debts +€5,362
new in 2025: €5,362
- Profit (loss) carried forward +€2,642
up €2,642 (+59.6%), from €4,432 to €7,074
- Turnover -€76,501
no longer reported in 2025 (was €76,501)
- Purchases and services -€60,263
no longer reported in 2025 (was €60,263)
- Gross operating margin +€34,069
up €34,069 (+209.8%), from €16,238 to €50,307
- Other operating charges +€20,504
up €20,504 (+803.1%), from €2,553 to €23,057
- Staff costs -€12,413
down €12,413 (-97.3%), from €12,754 to €341
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 | €73,193 | €72,051 | -€1,142 | -1.6% |
| Fixed assets | 21/28 | €54,387 | €45,727 | -€8,660 | -15.9% |
| Tangible fixed assets | 22/27 | €52,002 | €45,727 | -€6,275 | -12.1% |
| Land and buildings | 22 | €13,070 | - | -€13,070 | |
| Plant, machinery and equipment | 23 | €1,074 | €1,049 | -€25 | -2.3% |
| Furniture and vehicles | 24 | €10,500 | €16,029 | +€5,529 | +52.7% |
| Leasing and similar rights | 25 | €27,358 | €24,531 | -€2,827 | -10.3% |
| Other tangible fixed assets | 26 | - | €4,117 | +€4,117 | |
| Financial fixed assets | 28 | €2,385 | - | -€2,385 | |
| Current assets | 29/58 | €18,806 | €26,324 | +€7,518 | +40.0% |
| Amounts receivable within one year | 40/41 | €17,447 | €17,315 | -€132 | -0.8% |
| Trade receivables | 40 | €4,315 | €16,616 | +€12,301 | +285.1% |
| Other amounts receivable | 41 | €13,132 | €700 | -€12,432 | -94.7% |
| Cash at bank and in hand | 54/58 | €1,359 | €7,739 | +€6,380 | +469.5% |
| Deferred charges and accrued income | 490/1 | - | €1,269 | +€1,269 | |
| Total equity and liabilities | 10/49 | €73,193 | €72,051 | -€1,142 | -1.6% |
| Equity | 10/15 | €14,432 | €17,074 | +€2,642 | +18.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,432 | €7,074 | +€2,642 | +59.6% |
| Amounts payable | 17/49 | €58,761 | €54,977 | -€3,784 | -6.4% |
| Amounts payable after more than one year | 17 | €17,911 | €19,947 | +€2,036 | +11.4% |
| Financial debts | 170/4 | €17,911 | €19,947 | +€2,036 | +11.4% |
| Amounts payable within one year | 42/48 | €40,850 | €35,030 | -€5,820 | -14.2% |
| Current portion of amounts payable after more than one year | 42 | €8,692 | €9,864 | +€1,172 | +13.5% |
| Financial debts | 43 | €6,586 | - | -€6,586 | |
| Credit institutions | 430/8 | €6,586 | - | -€6,586 | |
| Trade debts | 44 | €20,169 | €7,899 | -€12,270 | -60.8% |
| Suppliers | 440/4 | €20,169 | €7,899 | -€12,270 | -60.8% |
| Taxes, remuneration and social security | 45 | €5,403 | €11,905 | +€6,502 | +120.3% |
| Taxes | 450/3 | €4,634 | €9,452 | +€4,818 | +104.0% |
| Remuneration and social security | 454/9 | €769 | €2,453 | +€1,684 | +219.0% |
| Other amounts payable | 47/48 | - | €5,362 | +€5,362 | |
| Turnover | 70 | €76,501 | - | -€76,501 | |
| Goods, raw materials, services and sundry goods | 60/61 | €60,263 | - | -€60,263 | |
| Remuneration, social security and pensions | 62 | €12,754 | €341 | -€12,413 | -97.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €11,564 | +€11,564 | |
| Other operating charges | 640/8 | €2,553 | €23,057 | +€20,504 | +803.1% |
| Gross operating margin | 9900 | €16,238 | €50,307 | +€34,069 | +209.8% |
| Operating profit (loss) | 9901 | €931 | €15,346 | +€14,415 | +1548.3% |
| Financial income | 75/76B | €652 | €418 | -€234 | -35.9% |
| Recurring financial income | 75 | €652 | €413 | -€239 | -36.7% |
| Non-recurring financial income | 76B | - | €5 | +€5 | |
| Financial charges | 65/66B | €2,756 | €6,685 | +€3,929 | +142.6% |
| Recurring financial charges | 65 | €2,756 | €6,672 | +€3,916 | +142.1% |
| Non-recurring financial charges | 66B | - | €13 | +€13 | |
| Profit (loss) for the period before taxes | 9903 | -€1,173 | €9,079 | +€10,252 | |
| Income taxes | 67/77 | - | €6,436 | +€6,436 | |
| Profit (loss) for the period | 9904 | -€1,173 | €2,643 | +€3,816 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,173 | €2,643 | +€3,816 |
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 8 October 2026 via checked.be.