CHIYU: 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.
CHIYU
Largest movements
- Cash +€30,765
up €30,765 (+44.1%), from €69,770 to €100,535
mainly Stocks and contracts (+€18,126) and Net result for the year (+€9,621)
- Stocks and contracts -€18,126
down €18,126 (-14.5%), from €125,243 to €107,117
- Receivables within one year -€4,144
down €4,144 (-8.2%), from €50,607 to €46,463
of which Trade receivables: -€8,183
- Tangible fixed assets -€2,743
down €2,743 (-93.3%), from €2,940 to €197
of which Plant, machinery and equipment: -€1,500
- Tax, wage and social debts -€10,824
down €10,824 (-21.3%), from €50,880 to €40,056
- Profit (loss) carried forward +€9,621
up €9,621 (+6.3%), from €153,159 to €162,780
- Short-term financial debts +€8,280
up €8,280 (+5,692%), from €145 to €8,425
- Other debts -€6,132
down €6,132 (-42.3%), from €14,485 to €8,353
- Trade debts +€4,991
up €4,991 (+17.2%), from €29,098 to €34,089
- Gross operating margin -€101,649
down €101,649 (-76.4%), from €132,976 to €31,327
- Taxes -€21,815
down €21,815 (-86.2%), from €25,300 to €3,485
- Financial charges -€2,867
down €2,867 (-18.3%), from €15,700 to €12,834
of which Financial charges: -€2,867
- Other operating charges +€2,401
up €2,401 (+328%), from €733 to €3,134
- Financial income -€2,066
down €2,066 (-73.9%), from €2,796 to €730
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 | €251,768 | €257,703 | +€5,935 | +2.4% |
| Fixed assets | 21/28 | €3,181 | €197 | -€2,984 | -93.8% |
| Intangible fixed assets | 21 | €241 | €0 | -€241 | -100% |
| Tangible fixed assets | 22/27 | €2,940 | €197 | -€2,743 | -93.3% |
| Plant, machinery and equipment | 23 | €1,500 | €0 | -€1,500 | -100% |
| Furniture and vehicles | 24 | €1,440 | €197 | -€1,243 | -86.3% |
| Current assets | 29/58 | €248,588 | €257,506 | +€8,919 | +3.6% |
| Stocks and contracts in progress | 3 | €125,243 | €107,117 | -€18,126 | -14.5% |
| Stocks | 30/36 | €125,243 | €107,117 | -€18,126 | -14.5% |
| Amounts receivable within one year | 40/41 | €50,607 | €46,463 | -€4,144 | -8.2% |
| Trade receivables | 40 | €46,018 | €37,835 | -€8,183 | -17.8% |
| Other amounts receivable | 41 | €4,589 | €8,628 | +€4,038 | +88.0% |
| Cash at bank and in hand | 54/58 | €69,770 | €100,535 | +€30,765 | +44.1% |
| Deferred charges and accrued income | 490/1 | €2,967 | €3,391 | +€424 | +14.3% |
| Total equity and liabilities | 10/49 | €251,768 | €257,703 | +€5,935 | +2.4% |
| Equity | 10/15 | €157,159 | €166,780 | +€9,621 | +6.1% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €153,159 | €162,780 | +€9,621 | +6.3% |
| Amounts payable | 17/49 | €94,609 | €90,923 | -€3,686 | -3.9% |
| Amounts payable within one year | 42/48 | €94,609 | €90,923 | -€3,686 | -3.9% |
| Financial debts | 43 | €145 | €8,425 | +€8,280 | +5,692% |
| Credit institutions | 430/8 | €145 | €8,425 | +€8,280 | +5,692% |
| Trade debts | 44 | €29,098 | €34,089 | +€4,991 | +17.2% |
| Suppliers | 440/4 | €29,098 | €34,089 | +€4,991 | +17.2% |
| Taxes, remuneration and social security | 45 | €50,880 | €40,056 | -€10,824 | -21.3% |
| Taxes | 450/3 | €50,880 | €40,056 | -€10,824 | -21.3% |
| Other amounts payable | 47/48 | €14,485 | €8,353 | -€6,132 | -42.3% |
| Non-recurring operating income | 76A | €31,891 | €0 | -€31,891 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,984 | €2,984 | -€0 | 0.0% |
| Other operating charges | 640/8 | €733 | €3,134 | +€2,401 | +328% |
| Gross operating margin | 9900 | €132,976 | €31,327 | -€101,649 | -76.4% |
| Operating profit (loss) | 9901 | €129,259 | €25,209 | -€104,050 | -80.5% |
| Financial income | 75/76B | €2,796 | €730 | -€2,066 | -73.9% |
| Recurring financial income | 75 | €2,796 | €730 | -€2,066 | -73.9% |
| Financial charges | 65/66B | €15,700 | €12,834 | -€2,867 | -18.3% |
| Recurring financial charges | 65 | €15,700 | €12,834 | -€2,867 | -18.3% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €116,355 | €13,106 | -€103,249 | -88.7% |
| Income taxes | 67/77 | €25,300 | €3,485 | -€21,815 | -86.2% |
| Profit (loss) for the period | 9904 | €91,055 | €9,621 | -€81,434 | -89.4% |
| Profit (loss) for the period to be appropriated | 9905 | €91,055 | €9,621 | -€81,434 | -89.4% |
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 17 October 2026 via checked.be.