DChirnoaga: 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.
DChirnoaga
Largest movements
- Receivables within one year -€128,023
down €128,023 (-25.5%), from €501,888 to €373,865
of which Other amounts receivable: -€116,632
- Tangible fixed assets -€26,156
down €26,156 (-23.1%), from €113,127 to €86,972
of which Furniture and vehicles: -€24,954
- Cash -€13,084
down €13,084 (-25.1%), from €52,092 to €39,008
mainly Contributions, distributions and other (-€638,079) and Debts after one year (-€21,458)
- Profit (loss) carried forward -€427,981
no longer reported in 2025 (was €427,981)
- Other debts +€278,079
new in 2025: €278,079
- Debts after one year -€21,458
down €21,458 (-25.5%), from €84,122 to €62,664
- Tax, wage and social debts +€9,884
up €9,884 (+7.7%), from €128,772 to €138,656
- Trade debts -€7,000
no longer reported in 2025 (was €7,000)
- Gross operating margin +€27,623
up €27,623 (+10.5%), from €263,104 to €290,727
- Depreciation +€15,841
up €15,841 (+154%), from €10,315 to €26,156
- Taxes +€6,151
up €6,151 (+9.5%), from €64,976 to €71,126
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 | €669,660 | €501,857 | -€167,803 | -25.1% |
| Fixed assets | 21/28 | €113,127 | €86,972 | -€26,156 | -23.1% |
| Tangible fixed assets | 22/27 | €113,127 | €86,972 | -€26,156 | -23.1% |
| Plant, machinery and equipment | 23 | €2,469 | €1,267 | -€1,202 | -48.7% |
| Furniture and vehicles | 24 | €110,658 | €85,704 | -€24,954 | -22.6% |
| Current assets | 29/58 | €556,532 | €414,886 | -€141,647 | -25.5% |
| Amounts receivable within one year | 40/41 | €501,888 | €373,865 | -€128,023 | -25.5% |
| Trade receivables | 40 | €53,316 | €41,925 | -€11,391 | -21.4% |
| Other amounts receivable | 41 | €448,572 | €331,940 | -€116,632 | -26.0% |
| Cash at bank and in hand | 54/58 | €52,092 | €39,008 | -€13,084 | -25.1% |
| Deferred charges and accrued income | 490/1 | €2,553 | €2,013 | -€540 | -21.1% |
| Total equity and liabilities | 10/49 | €669,660 | €501,857 | -€167,803 | -25.1% |
| Equity | 10/15 | €428,981 | €1,000 | -€427,981 | -99.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €427,981 | - | -€427,981 | |
| Amounts payable | 17/49 | €240,679 | €500,857 | +€260,178 | +108% |
| Amounts payable after more than one year | 17 | €84,122 | €62,664 | -€21,458 | -25.5% |
| Financial debts | 170/4 | €84,122 | €62,664 | -€21,458 | -25.5% |
| Amounts payable within one year | 42/48 | €156,557 | €438,193 | +€281,636 | +180% |
| Current portion of amounts payable after more than one year | 42 | €20,785 | €21,458 | +€674 | +3.2% |
| Trade debts | 44 | €7,000 | - | -€7,000 | |
| Suppliers | 440/4 | €7,000 | - | -€7,000 | |
| Taxes, remuneration and social security | 45 | €128,772 | €138,656 | +€9,884 | +7.7% |
| Taxes | 450/3 | €128,772 | €138,656 | +€9,884 | +7.7% |
| Other amounts payable | 47/48 | - | €278,079 | +€278,079 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,315 | €26,156 | +€15,841 | +154% |
| Other operating charges | 640/8 | €195 | €444 | +€249 | +128% |
| Gross operating margin | 9900 | €263,104 | €290,727 | +€27,623 | +10.5% |
| Operating profit (loss) | 9901 | €252,594 | €264,127 | +€11,533 | +4.6% |
| Financial income | 75/76B | €22,133 | €21,148 | -€985 | -4.5% |
| Recurring financial income | 75 | €22,133 | €21,148 | -€985 | -4.5% |
| Financial charges | 65/66B | €1,771 | €4,051 | +€2,280 | +129% |
| Recurring financial charges | 65 | €1,771 | €4,051 | +€2,280 | +129% |
| Profit (loss) for the period before taxes | 9903 | €272,956 | €281,225 | +€8,268 | +3.0% |
| Income taxes | 67/77 | €64,976 | €71,126 | +€6,151 | +9.5% |
| Profit (loss) for the period | 9904 | €207,981 | €210,098 | +€2,118 | +1.0% |
| Profit (loss) for the period to be appropriated | 9905 | €207,981 | €210,098 | +€2,118 | +1.0% |
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 23 October 2026 via checked.be.