CHYS GUNTER: what changed
CHYS GUNTER
Largest movements
- Cash +€52,390
up €52,390 (+55.7%), from €93,979 to €146,369
mainly Trade debts (+€39,101) and Net result for the year (+€22,822)
- Tangible fixed assets -€24,178
down €24,178 (-82.8%), from €29,187 to €5,008
of which Furniture and vehicles: -€23,664
- Deferred charges and accrued income +€21,303
up €21,303 (+796%), from €2,678 to €23,981
- Receivables within one year -€13,840
down €13,840 (-85.5%), from €16,193 to €2,353
of which Trade receivables: -€10,052
- Trade debts +€39,101
up €39,101 (+1,278%), from €3,059 to €42,159
- Other debts +€18,107
up €18,107 (+29.2%), from €61,918 to €80,025
- Reserves -€13,838
down €13,838 (-37.7%), from €36,660 to €22,822
- Current portion of long-term debt -€11,367
down €11,367 (-100%), from €11,367 to €0
- Tax, wage and social debts +€8,632
up €8,632 (+268%), from €3,224 to €11,856
- Gross operating margin -€24,599
down €24,599 (-39.1%), from €62,958 to €38,359
- Depreciation -€10,915
down €10,915 (-86.0%), from €12,691 to €1,776
- Taxes +€1,341
up €1,341 (+14.1%), from €9,491 to €10,833
- Other operating charges +€911
up €911 (+74.3%), from €1,226 to €2,137
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €142,037 | €177,712 | +€35,675 | +25.1% |
| Fixed assets | 21/28 | €29,187 | €5,008 | -€24,178 | -82.8% |
| Tangible fixed assets | 22/27 | €29,187 | €5,008 | -€24,178 | -82.8% |
| Plant, machinery and equipment | 23 | €1,230 | €716 | -€514 | -41.8% |
| Furniture and vehicles | 24 | €27,957 | €4,293 | -€23,664 | -84.6% |
| Current assets | 29/58 | €112,850 | €172,703 | +€59,853 | +53.0% |
| Amounts receivable within one year | 40/41 | €16,193 | €2,353 | -€13,840 | -85.5% |
| Trade receivables | 40 | €12,405 | €2,353 | -€10,052 | -81.0% |
| Other amounts receivable | 41 | €3,788 | €0 | -€3,788 | -100% |
| Cash at bank and in hand | 54/58 | €93,979 | €146,369 | +€52,390 | +55.7% |
| Deferred charges and accrued income | 490/1 | €2,678 | €23,981 | +€21,303 | +796% |
| Total equity and liabilities | 10/49 | €142,037 | €177,712 | +€35,675 | +25.1% |
| Equity | 10/15 | €55,450 | €41,422 | -€14,028 | -25.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €36,660 | €22,822 | -€13,838 | -37.7% |
| Distributable reserves | 133 | €36,660 | €22,822 | -€13,838 | -37.7% |
| Profit (loss) carried forward | 14 | €190 | €0 | -€190 | -100% |
| Amounts payable | 17/49 | €86,586 | €136,290 | +€49,704 | +57.4% |
| Amounts payable after more than one year | 17 | €4,769 | €0 | -€4,769 | -100% |
| Financial debts | 170/4 | €4,769 | €0 | -€4,769 | -100% |
| Amounts payable within one year | 42/48 | €81,818 | €136,290 | +€54,472 | +66.6% |
| Current portion of amounts payable after more than one year | 42 | €11,367 | €0 | -€11,367 | -100% |
| Financial debts | 43 | €2,250 | €2,250 | = | 0.0% |
| Credit institutions | 430/8 | €2,250 | €2,250 | = | 0.0% |
| Trade debts | 44 | €3,059 | €42,159 | +€39,101 | +1,278% |
| Suppliers | 440/4 | €3,059 | €42,159 | +€39,101 | +1,278% |
| Taxes, remuneration and social security | 45 | €3,224 | €11,856 | +€8,632 | +268% |
| Taxes | 450/3 | €3,224 | €11,856 | +€8,632 | +268% |
| Other amounts payable | 47/48 | €61,918 | €80,025 | +€18,107 | +29.2% |
| Non-recurring operating income | 76A | €4,977 | €5,497 | +€520 | +10.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,691 | €1,776 | -€10,915 | -86.0% |
| Other operating charges | 640/8 | €1,226 | €2,137 | +€911 | +74.3% |
| Gross operating margin | 9900 | €62,958 | €38,359 | -€24,599 | -39.1% |
| Operating profit (loss) | 9901 | €49,041 | €34,447 | -€14,595 | -29.8% |
| Financial income | 75/76B | €37 | €15 | -€22 | -60.3% |
| Recurring financial income | 75 | €37 | €15 | -€22 | -60.3% |
| Financial charges | 65/66B | €728 | €807 | +€79 | +10.8% |
| Recurring financial charges | 65 | €728 | €807 | +€79 | +10.8% |
| Profit (loss) for the period before taxes | 9903 | €48,350 | €33,654 | -€14,695 | -30.4% |
| Income taxes | 67/77 | €9,491 | €10,833 | +€1,341 | +14.1% |
| Profit (loss) for the period | 9904 | €38,858 | €22,822 | -€16,037 | -41.3% |
| Profit (loss) for the period to be appropriated | 9905 | €38,858 | €22,822 | -€16,037 | -41.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.