CHYVMAR: 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.
CHYVMAR
Largest movements
- Tangible fixed assets -€29,705
down €29,705 (-7.3%), from €407,177 to €377,472
of which Land and buildings: -€22,450
- Profit (loss) carried forward -€40,576
down €40,576 (-0.8%), from -€4.8m to -€4.9m
- Trade debts +€11,678
up €11,678, from €0 to €11,678
- Gross operating margin +€13,564
up €13,564, from -€5,908 to €7,656
- Depreciation -€2,149
down €2,149 (-6.7%), from €31,854 to €29,705
- Financial charges +€1,278
up €1,278 (+13.6%), from €9,375 to €10,653
- Other operating charges -€465
down €465 (-5.9%), from €7,872 to €7,407
- Taxes -€109
down €109 (-19.0%), from €577 to €468
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 | €416,591 | €385,028 | -€31,563 | -7.6% |
| Fixed assets | 21/28 | €407,177 | €377,472 | -€29,705 | -7.3% |
| Tangible fixed assets | 22/27 | €407,177 | €377,472 | -€29,705 | -7.3% |
| Land and buildings | 22 | €399,922 | €377,472 | -€22,450 | -5.6% |
| Furniture and vehicles | 24 | €7,254 | €0 | -€7,254 | -100.0% |
| Current assets | 29/58 | €9,415 | €7,556 | -€1,858 | -19.7% |
| Cash at bank and in hand | 54/58 | €9,415 | €7,556 | -€1,858 | -19.7% |
| Total equity and liabilities | 10/49 | €416,591 | €385,028 | -€31,563 | -7.6% |
| Equity | 10/15 | -€2,885,329 | -€2,925,905 | -€40,576 | -1.4% |
| Contributions | 10/11 | €751,362 | €751,362 | = | 0.0% |
| Capital | 10 | €751,362 | €751,362 | = | 0.0% |
| Issued capital | 100 | €751,362 | €751,362 | = | 0.0% |
| Reserves | 13 | €1,175,438 | €1,175,438 | = | 0.0% |
| Non-distributable reserves | 130/1 | €75,136 | €75,136 | = | 0.0% |
| Legal reserve | 130 | €75,136 | €75,136 | = | 0.0% |
| Tax-exempt reserves | 132 | €204 | €204 | = | 0.0% |
| Distributable reserves | 133 | €1,100,098 | €1,100,098 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,812,130 | -€4,852,706 | -€40,576 | -0.8% |
| Amounts payable | 17/49 | €3,301,921 | €3,310,934 | +€9,013 | +0.3% |
| Amounts payable after more than one year | 17 | €900,000 | €900,000 | = | 0.0% |
| Financial debts | 170/4 | €900,000 | €900,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,841,690 | €1,850,703 | +€9,013 | +0.5% |
| Trade debts | 44 | €0 | €11,678 | +€11,678 | |
| Suppliers | 440/4 | €0 | €11,678 | +€11,678 | |
| Taxes, remuneration and social security | 45 | €1,263 | €468 | -€795 | -63.0% |
| Taxes | 450/3 | €1,263 | €468 | -€795 | -63.0% |
| Other amounts payable | 47/48 | €1,840,427 | €1,838,557 | -€1,870 | -0.1% |
| Accrued charges and deferred income | 492/3 | €560,231 | €560,231 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,854 | €29,705 | -€2,149 | -6.7% |
| Other operating charges | 640/8 | €7,872 | €7,407 | -€465 | -5.9% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | -€5,908 | €7,656 | +€13,564 | |
| Operating profit (loss) | 9901 | -€45,633 | -€29,456 | +€16,178 | +35.5% |
| Financial income | 75/76B | €13 | €0 | -€13 | -100.0% |
| Recurring financial income | 75 | €13 | €0 | -€13 | -100.0% |
| Financial charges | 65/66B | €9,375 | €10,653 | +€1,278 | +13.6% |
| Recurring financial charges | 65 | €9,375 | €10,653 | +€1,278 | +13.6% |
| Profit (loss) for the period before taxes | 9903 | -€54,996 | -€40,108 | +€14,888 | +27.1% |
| Income taxes | 67/77 | €577 | €468 | -€109 | -19.0% |
| Profit (loss) for the period | 9904 | -€55,573 | -€40,576 | +€14,997 | +27.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€55,573 | -€40,576 | +€14,997 | +27.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.