CHNIZE: 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.
CHNIZE
Largest movements
- Tangible fixed assets -€227,732
down €227,732 (-13.6%), from €1.7m to €1.5m
of which Land and buildings: -€197,259
- Cash +€81,044
up €81,044 (+1670.3%), from €4,852 to €85,896
mainly Other debts (+€854,265) and Investment in fixed assets (net) (+€174,381)
- Debts after one year -€968,365
down €968,365 (-58.7%), from €1.6m to €681,404
of which Other amounts payable: -€849,444
- Other debts +€854,265
up €854,265 (+36384.2%), from €2,348 to €856,613
- Revaluation surpluses -€48,159
down €48,159 (-33.7%), from €142,730 to €94,571
- Gross operating margin +€115,964
up €115,964 (+101.3%), from €114,479 to €230,443
- Other operating charges +€3,592
up €3,592 (+121.3%), from €2,961 to €6,553
- Depreciation -€3,356
down €3,356 (-5.7%), from €59,106 to €55,751
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 | €1,722,220 | €1,567,504 | -€154,716 | -9.0% |
| Fixed assets | 21/28 | €1,685,006 | €1,454,874 | -€230,132 | -13.7% |
| Intangible fixed assets | 21 | €5,470 | €3,070 | -€2,400 | -43.9% |
| Tangible fixed assets | 22/27 | €1,679,536 | €1,451,804 | -€227,732 | -13.6% |
| Land and buildings | 22 | €1,639,103 | €1,441,844 | -€197,259 | -12.0% |
| Plant, machinery and equipment | 23 | €38,894 | €8,802 | -€30,092 | -77.4% |
| Furniture and vehicles | 24 | €1,538 | €1,157 | -€381 | -24.8% |
| Current assets | 29/58 | €37,215 | €112,630 | +€75,416 | +202.7% |
| Amounts receivable within one year | 40/41 | €29,933 | €23,393 | -€6,540 | -21.8% |
| Trade receivables | 40 | €3,630 | €206 | -€3,424 | -94.3% |
| Other amounts receivable | 41 | €26,303 | €23,187 | -€3,116 | -11.8% |
| Cash at bank and in hand | 54/58 | €4,852 | €85,896 | +€81,044 | +1670.3% |
| Deferred charges and accrued income | 490/1 | €2,429 | €3,341 | +€912 | +37.5% |
| Total equity and liabilities | 10/49 | €1,722,220 | €1,567,504 | -€154,716 | -9.0% |
| Equity | 10/15 | €10,221 | -€26,237 | -€36,458 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | €142,730 | €94,571 | -€48,159 | -33.7% |
| Reserves | 13 | €3,301 | €5,626 | +€2,325 | +70.4% |
| Distributable reserves | 133 | €3,301 | €5,626 | +€2,325 | +70.4% |
| Profit (loss) carried forward | 14 | -€154,410 | -€145,033 | +€9,377 | +6.1% |
| Amounts payable | 17/49 | €1,711,999 | €1,593,741 | -€118,258 | -6.9% |
| Amounts payable after more than one year | 17 | €1,649,769 | €681,404 | -€968,365 | -58.7% |
| Financial debts | 170/4 | €800,324 | €681,404 | -€118,921 | -14.9% |
| Other amounts payable | 178/9 | €849,444 | - | -€849,444 | |
| Amounts payable within one year | 42/48 | €62,230 | €912,337 | +€850,107 | +1366.1% |
| Current portion of amounts payable after more than one year | 42 | €42,907 | €38,551 | -€4,356 | -10.2% |
| Trade debts | 44 | €16,975 | €17,173 | +€198 | +1.2% |
| Suppliers | 440/4 | €16,975 | €17,173 | +€198 | +1.2% |
| Other amounts payable | 47/48 | €2,348 | €856,613 | +€854,265 | +36384.2% |
| Non-recurring operating income | 76A | €64,388 | €178,664 | +€114,276 | +177.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,106 | €55,751 | -€3,356 | -5.7% |
| Other operating charges | 640/8 | €2,961 | €6,553 | +€3,592 | +121.3% |
| Non-recurring operating charges | 66A | - | €142,839 | +€142,839 | |
| Gross operating margin | 9900 | €114,479 | €230,443 | +€115,964 | +101.3% |
| Operating profit (loss) | 9901 | €52,411 | €25,300 | -€27,111 | -51.7% |
| Financial income | 75/76B | €500 | - | -€500 | |
| Recurring financial income | 75 | €500 | - | -€500 | |
| Financial charges | 65/66B | €16,152 | €15,923 | -€229 | -1.4% |
| Recurring financial charges | 65 | €16,152 | €15,923 | -€229 | -1.4% |
| Profit (loss) for the period before taxes | 9903 | €36,759 | €9,377 | -€27,382 | -74.5% |
| Profit (loss) for the period | 9904 | €36,759 | €9,377 | -€27,382 | -74.5% |
| Profit (loss) for the period to be appropriated | 9905 | €36,759 | €9,377 | -€27,382 | -74.5% |
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 30 September 2026 via checked.be.