CHKS: 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.
CHKS
Largest movements
- Stocks and contracts -€14,464
down €14,464 (-87.1%), from €16,613 to €2,149
- Receivables within one year +€5,668
up €5,668 (+12.2%), from €46,596 to €52,264
of which Other amounts receivable: +€5,378
- Tangible fixed assets -€3,353
down €3,353 (-14.6%), from €22,989 to €19,636
of which Other tangible fixed assets: -€3,192
- Cash +€2,341
up €2,341 (+17.4%), from €13,471 to €15,812
mainly Trade debts (+€16,483) and Stocks and contracts (+€14,464)
- Profit (loss) carried forward -€23,441
down €23,441 (-23.4%), from -€100,071 to -€123,512
- Trade debts +€16,483
up €16,483 (+16.9%), from €97,432 to €113,915
- Staff costs +€39,812
up €39,812 (+19.0%), from €209,658 to €249,470
- Gross operating margin +€39,296
up €39,296 (+19.8%), from €198,278 to €237,574
- Financial charges -€30,747
down €30,747 (-94.1%), from €32,669 to €1,923
of which Non-recurring financial charges: -€29,026
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 | €107,684 | €99,433 | -€8,250 | -7.7% |
| Fixed assets | 21/28 | €30,807 | €28,317 | -€2,491 | -8.1% |
| Intangible fixed assets | 21 | €999 | €1,861 | +€862 | +86.3% |
| Tangible fixed assets | 22/27 | €22,989 | €19,636 | -€3,353 | -14.6% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €482 | €321 | -€161 | -33.3% |
| Other tangible fixed assets | 26 | €22,507 | €19,315 | -€3,192 | -14.2% |
| Financial fixed assets | 28 | €6,820 | €6,820 | = | 0.0% |
| Current assets | 29/58 | €76,876 | €71,117 | -€5,760 | -7.5% |
| Stocks and contracts in progress | 3 | €16,613 | €2,149 | -€14,464 | -87.1% |
| Stocks | 30/36 | €16,613 | €2,149 | -€14,464 | -87.1% |
| Amounts receivable within one year | 40/41 | €46,596 | €52,264 | +€5,668 | +12.2% |
| Trade receivables | 40 | €31,493 | €31,783 | +€290 | +0.9% |
| Other amounts receivable | 41 | €15,103 | €20,481 | +€5,378 | +35.6% |
| Cash at bank and in hand | 54/58 | €13,471 | €15,812 | +€2,341 | +17.4% |
| Deferred charges and accrued income | 490/1 | €196 | €892 | +€696 | +355% |
| Total equity and liabilities | 10/49 | €107,684 | €99,433 | -€8,250 | -7.7% |
| Equity | 10/15 | -€60,071 | -€83,512 | -€23,441 | -39.0% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Contributions outside capital | 11 | €40,000 | €40,000 | = | 0.0% |
| Other | 1109/19 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€100,071 | -€123,512 | -€23,441 | -23.4% |
| Amounts payable | 17/49 | €167,755 | €182,945 | +€15,190 | +9.1% |
| Amounts payable within one year | 42/48 | €167,755 | €182,945 | +€15,190 | +9.1% |
| Current portion of amounts payable after more than one year | 42 | €3,539 | €3,526 | -€13 | -0.4% |
| Trade debts | 44 | €97,432 | €113,915 | +€16,483 | +16.9% |
| Suppliers | 440/4 | €97,432 | €113,915 | +€16,483 | +16.9% |
| Taxes, remuneration and social security | 45 | €49,508 | €49,220 | -€288 | -0.6% |
| Taxes | 450/3 | €17,214 | €7,116 | -€10,098 | -58.7% |
| Remuneration and social security | 454/9 | €32,294 | €42,104 | +€9,810 | +30.4% |
| Other amounts payable | 47/48 | €17,275 | €16,284 | -€991 | -5.7% |
| Remuneration, social security and pensions | 62 | €209,658 | €249,470 | +€39,812 | +19.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,778 | €7,487 | +€709 | +10.5% |
| Other operating charges | 640/8 | €2,464 | €2,135 | -€329 | -13.4% |
| Gross operating margin | 9900 | €198,278 | €237,574 | +€39,296 | +19.8% |
| Operating profit (loss) | 9901 | -€20,622 | -€21,518 | -€896 | -4.3% |
| Financial income | 75/76B | €0 | €0 | -€0 | -90.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -90.0% |
| Financial charges | 65/66B | €32,669 | €1,923 | -€30,747 | -94.1% |
| Recurring financial charges | 65 | €3,644 | €1,923 | -€1,721 | -47.2% |
| Non-recurring financial charges | 66B | €29,026 | - | -€29,026 | |
| Profit (loss) for the period before taxes | 9903 | -€53,292 | -€23,441 | +€29,851 | +56.0% |
| Profit (loss) for the period | 9904 | -€53,292 | -€23,441 | +€29,851 | +56.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€53,292 | -€23,441 | +€29,851 | +56.0% |
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.