CHOFIMMO: 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.
CHOFIMMO
Largest movements
- Receivables within one year +€25,151
up €25,151 (+26.6%), from €94,692 to €119,843
of which Trade receivables: +€22,500
- Tangible fixed assets -€2,937
down €2,937 (-53.9%), from €5,451 to €2,513
- Cash +€1,837
up €1,837 (+121%), from €1,512 to €3,349
mainly Net result for the year (+€16,221) and Other debts (+€7,218)
- Profit (loss) carried forward +€16,221
up €16,221 (+21.5%), from €75,561 to €91,782
- Other debts +€7,218
up €7,218 (+8,461%), from €85 to €7,303
- Gross operating margin +€60,160
up €60,160, from -€46,698 to €13,463
- Depreciation -€2,966
down €2,966 (-50.2%), from €5,903 to €2,937
- Financial income -€2,424
down €2,424 (-27.4%), from €8,847 to €6,422
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 | €102,554 | €126,648 | +€24,094 | +23.5% |
| Fixed assets | 21/28 | €5,451 | €2,513 | -€2,937 | -53.9% |
| Tangible fixed assets | 22/27 | €5,451 | €2,513 | -€2,937 | -53.9% |
| Furniture and vehicles | 24 | €5,451 | €2,513 | -€2,937 | -53.9% |
| Current assets | 29/58 | €97,103 | €124,135 | +€27,032 | +27.8% |
| Amounts receivable within one year | 40/41 | €94,692 | €119,843 | +€25,151 | +26.6% |
| Trade receivables | 40 | - | €22,500 | +€22,500 | |
| Other amounts receivable | 41 | €94,692 | €97,343 | +€2,651 | +2.8% |
| Cash at bank and in hand | 54/58 | €1,512 | €3,349 | +€1,837 | +121% |
| Deferred charges and accrued income | 490/1 | €899 | €943 | +€44 | +4.9% |
| Total equity and liabilities | 10/49 | €102,554 | €126,648 | +€24,094 | +23.5% |
| Equity | 10/15 | €101,081 | €117,302 | +€16,221 | +16.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €6,920 | €6,920 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €6,920 | €6,920 | = | 0.0% |
| Profit (loss) carried forward | 14 | €75,561 | €91,782 | +€16,221 | +21.5% |
| Amounts payable | 17/49 | €1,473 | €9,347 | +€7,874 | +535% |
| Amounts payable within one year | 42/48 | €340 | €8,296 | +€7,956 | +2,338% |
| Trade debts | 44 | €255 | €993 | +€738 | +289% |
| Suppliers | 440/4 | €255 | €993 | +€738 | +289% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €85 | €7,303 | +€7,218 | +8,461% |
| Accrued charges and deferred income | 492/3 | €1,133 | €1,051 | -€82 | -7.2% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,903 | €2,937 | -€2,966 | -50.2% |
| Other operating charges | 640/8 | €660 | €562 | -€98 | -14.8% |
| Gross operating margin | 9900 | -€46,698 | €13,463 | +€60,160 | |
| Operating profit (loss) | 9901 | -€53,261 | €9,963 | +€63,224 | |
| Financial income | 75/76B | €8,847 | €6,422 | -€2,424 | -27.4% |
| Recurring financial income | 75 | €8,847 | €6,422 | -€2,424 | -27.4% |
| Financial charges | 65/66B | €170 | €165 | -€6 | -3.4% |
| Recurring financial charges | 65 | €170 | €165 | -€6 | -3.4% |
| Profit (loss) for the period before taxes | 9903 | -€44,585 | €16,221 | +€60,805 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€44,585 | €16,221 | +€60,805 | |
| Profit (loss) for the period to be appropriated | 9905 | -€44,585 | €16,221 | +€60,805 |
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 15 October 2026 via checked.be.