ChotiRien: 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.
ChotiRien
Largest movements
- Cash +€31,961
up €31,961 (+231.9%), from €13,783 to €45,744
mainly Net result for the year (+€32,981) and Other debts (+€6,195)
- Financial fixed assets +€1,505
new in 2025: €1,505
- Receivables within one year +€1,169
up €1,169 (+18.0%), from €6,493 to €7,662
- Reserves +€32,981
up €32,981 (+323.4%), from €10,197 to €43,177
- Other debts +€6,195
new in 2025: €6,195
- Trade debts -€2,441
down €2,441 (-70.2%), from €3,479 to €1,038
- Tax, wage and social debts -€2,100
no longer reported in 2025 (was €2,100)
- Gross operating margin +€28,528
up €28,528 (+214.6%), from €13,296 to €41,824
- Taxes +€5,692
up €5,692 (+216.3%), from €2,632 to €8,323
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 | €20,276 | €54,911 | +€34,635 | +170.8% |
| Fixed assets | 21/28 | - | €1,505 | +€1,505 | |
| Financial fixed assets | 28 | - | €1,505 | +€1,505 | |
| Current assets | 29/58 | €20,276 | €53,406 | +€33,130 | +163.4% |
| Amounts receivable within one year | 40/41 | €6,493 | €7,662 | +€1,169 | +18.0% |
| Other amounts receivable | 41 | €6,493 | €7,662 | +€1,169 | +18.0% |
| Cash at bank and in hand | 54/58 | €13,783 | €45,744 | +€31,961 | +231.9% |
| Total equity and liabilities | 10/49 | €20,276 | €54,911 | +€34,635 | +170.8% |
| Equity | 10/15 | €14,697 | €47,677 | +€32,981 | +224.4% |
| Contributions | 10/11 | €4,500 | €4,500 | = | 0.0% |
| Reserves | 13 | €10,197 | €43,177 | +€32,981 | +323.4% |
| Distributable reserves | 133 | €10,197 | €43,177 | +€32,981 | +323.4% |
| Amounts payable | 17/49 | €5,579 | €7,234 | +€1,654 | +29.7% |
| Amounts payable within one year | 42/48 | €5,579 | €7,234 | +€1,654 | +29.7% |
| Trade debts | 44 | €3,479 | €1,038 | -€2,441 | -70.2% |
| Suppliers | 440/4 | €3,479 | €1,038 | -€2,441 | -70.2% |
| Taxes, remuneration and social security | 45 | €2,100 | - | -€2,100 | |
| Taxes | 450/3 | €2,100 | - | -€2,100 | |
| Other amounts payable | 47/48 | - | €6,195 | +€6,195 | |
| Other operating charges | 640/8 | €437 | €611 | +€173 | +39.6% |
| Gross operating margin | 9900 | €13,296 | €41,824 | +€28,528 | +214.6% |
| Operating profit (loss) | 9901 | €12,859 | €41,213 | +€28,354 | +220.5% |
| Financial income | 75/76B | €8 | €235 | +€227 | +2789.7% |
| Recurring financial income | 75 | €8 | €235 | +€227 | +2789.7% |
| Financial charges | 65/66B | €38 | €144 | +€106 | +277.4% |
| Recurring financial charges | 65 | €38 | €144 | +€106 | +277.4% |
| Profit (loss) for the period before taxes | 9903 | €12,829 | €41,304 | +€28,475 | +222.0% |
| Income taxes | 67/77 | €2,632 | €8,323 | +€5,692 | +216.3% |
| Profit (loss) for the period | 9904 | €10,197 | €32,981 | +€22,784 | +223.4% |
| Profit (loss) for the period to be appropriated | 9905 | €10,197 | €32,981 | +€22,784 | +223.4% |
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 8 October 2026 via checked.be.