CHOPSTICKS: 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.
CHOPSTICKS
Largest movements
- Receivables within one year +€126,380
up €126,380 (+111%), from €113,540 to €239,920
- Cash +€27,032
up €27,032 (+15.5%), from €174,817 to €201,849
mainly Net result for the year (+€104,618) and Receivables after one year (+€20,000)
- Receivables after one year -€20,000
no longer reported in 2025 (was €20,000)
- Tangible fixed assets -€9,612
down €9,612 (-56.1%), from €17,140 to €7,528
of which Plant, machinery and equipment: -€8,350
- Profit (loss) carried forward +€104,618
up €104,618 (+50.5%), from €207,007 to €311,625
- Tax, wage and social debts +€10,465
up €10,465 (+27.6%), from €37,968 to €48,433
of which Taxes: +€7,305
- Trade debts +€7,302
up €7,302 (+15.5%), from €47,052 to €54,354
- Staff costs +€90,939
up €90,939 (+104%), from €87,299 to €178,237
- Gross operating margin +€83,430
up €83,430 (+34.1%), from €244,961 to €328,391
- Taxes -€8,289
down €8,289 (-21.4%), from €38,682 to €30,393
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 | €342,028 | €464,412 | +€122,384 | +35.8% |
| Fixed assets | 21/28 | €17,140 | €7,528 | -€9,612 | -56.1% |
| Tangible fixed assets | 22/27 | €17,140 | €7,528 | -€9,612 | -56.1% |
| Plant, machinery and equipment | 23 | €12,203 | €3,852 | -€8,350 | -68.4% |
| Furniture and vehicles | 24 | €4,937 | €3,675 | -€1,262 | -25.6% |
| Current assets | 29/58 | €324,888 | €456,884 | +€131,997 | +40.6% |
| Amounts receivable after more than one year | 29 | €20,000 | - | -€20,000 | |
| Other amounts receivable | 291 | €20,000 | - | -€20,000 | |
| Stocks and contracts in progress | 3 | €16,530 | €15,115 | -€1,415 | -8.6% |
| Stocks | 30/36 | €16,530 | €15,115 | -€1,415 | -8.6% |
| Amounts receivable within one year | 40/41 | €113,540 | €239,920 | +€126,380 | +111% |
| Other amounts receivable | 41 | €113,540 | €239,920 | +€126,380 | +111% |
| Cash at bank and in hand | 54/58 | €174,817 | €201,849 | +€27,032 | +15.5% |
| Total equity and liabilities | 10/49 | €342,028 | €464,412 | +€122,384 | +35.8% |
| Equity | 10/15 | €257,007 | €361,625 | +€104,618 | +40.7% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €207,007 | €311,625 | +€104,618 | +50.5% |
| Amounts payable | 17/49 | €85,020 | €102,787 | +€17,767 | +20.9% |
| Amounts payable within one year | 42/48 | €85,020 | €102,787 | +€17,767 | +20.9% |
| Trade debts | 44 | €47,052 | €54,354 | +€7,302 | +15.5% |
| Suppliers | 440/4 | €47,052 | €54,354 | +€7,302 | +15.5% |
| Taxes, remuneration and social security | 45 | €37,968 | €48,433 | +€10,465 | +27.6% |
| Taxes | 450/3 | €37,694 | €44,998 | +€7,305 | +19.4% |
| Remuneration and social security | 454/9 | €275 | €3,435 | +€3,160 | +1,151% |
| Remuneration, social security and pensions | 62 | €87,299 | €178,237 | +€90,939 | +104% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,872 | €11,575 | -€297 | -2.5% |
| Other operating charges | 640/8 | €972 | €1,146 | +€174 | +17.9% |
| Gross operating margin | 9900 | €244,961 | €328,391 | +€83,430 | +34.1% |
| Operating profit (loss) | 9901 | €144,818 | €137,432 | -€7,387 | -5.1% |
| Financial charges | 65/66B | €1,986 | €2,421 | +€435 | +21.9% |
| Recurring financial charges | 65 | €1,986 | €2,421 | +€435 | +21.9% |
| Profit (loss) for the period before taxes | 9903 | €142,832 | €135,011 | -€7,821 | -5.5% |
| Income taxes | 67/77 | €38,682 | €30,393 | -€8,289 | -21.4% |
| Profit (loss) for the period | 9904 | €104,150 | €104,618 | +€468 | +0.4% |
| Profit (loss) for the period to be appropriated | 9905 | €104,150 | €104,618 | +€468 | +0.4% |
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 29 October 2026 via checked.be.