El Chiringuito: 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.
El Chiringuito
Largest movements
- Tangible fixed assets -€1,755
no longer reported in 2026 (was €1,755)
- Receivables within one year +€235
new in 2026: €235
- Cash -€154
down €154 (-90.5%), from €170 to €16
mainly Other debts (-€6,046) and Debts after one year (-€1,401)
- Other debts -€6,046
down €6,046 (-5.5%), from €110,085 to €104,039
- Profit (loss) carried forward +€4,914
up €4,914 (+3.4%), from -€142,579 to -€137,665
- Debts after one year -€1,401
down €1,401 (-13.2%), from €10,577 to €9,176
- Trade debts +€694
up €694 (+242%), from €287 to €982
- Tax, wage and social debts +€165
up €165 (+10.6%), from €1,555 to €1,720
- Gross operating margin -€4,887
down €4,887 (-48.2%), from €10,143 to €5,256
- Depreciation -€1,489
no longer reported in 2026 (was €1,489)
- Other operating charges -€1,242
down €1,242 (-95.7%), from €1,297 to €55
- Financial charges -€342
down €342 (-54.5%), from €629 to €286
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,925 | €251 | -€1,674 | -86.9% |
| Fixed assets | 21/28 | €1,755 | - | -€1,755 | |
| Tangible fixed assets | 22/27 | €1,755 | - | -€1,755 | |
| Furniture and vehicles | 24 | €1,755 | - | -€1,755 | |
| Current assets | 29/58 | €170 | €251 | +€81 | +47.5% |
| Amounts receivable within one year | 40/41 | - | €235 | +€235 | |
| Trade receivables | 40 | - | €235 | +€235 | |
| Cash at bank and in hand | 54/58 | €170 | €16 | -€154 | -90.5% |
| Total equity and liabilities | 10/49 | €1,925 | €251 | -€1,674 | -86.9% |
| Equity | 10/15 | -€120,579 | -€115,665 | +€4,914 | +4.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€142,579 | -€137,665 | +€4,914 | +3.4% |
| Amounts payable | 17/49 | €122,505 | €115,916 | -€6,588 | -5.4% |
| Amounts payable after more than one year | 17 | €10,577 | €9,176 | -€1,401 | -13.2% |
| Financial debts | 170/4 | €10,577 | €9,176 | -€1,401 | -13.2% |
| Amounts payable within one year | 42/48 | €111,927 | €106,741 | -€5,187 | -4.6% |
| Trade debts | 44 | €287 | €982 | +€694 | +242% |
| Suppliers | 440/4 | €287 | €982 | +€694 | +242% |
| Taxes, remuneration and social security | 45 | €1,555 | €1,720 | +€165 | +10.6% |
| Taxes | 450/3 | €1,555 | €1,720 | +€165 | +10.6% |
| Other amounts payable | 47/48 | €110,085 | €104,039 | -€6,046 | -5.5% |
| Non-recurring operating income | 76A | - | €3,745 | +€3,745 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,489 | - | -€1,489 | |
| Other operating charges | 640/8 | €1,297 | €55 | -€1,242 | -95.7% |
| Non-recurring operating charges | 66A | €2,858 | - | -€2,858 | |
| Gross operating margin | 9900 | €10,143 | €5,256 | -€4,887 | -48.2% |
| Operating profit (loss) | 9901 | €4,498 | €5,200 | +€702 | +15.6% |
| Financial income | 75/76B | €74 | - | -€74 | |
| Recurring financial income | 75 | €74 | - | -€74 | |
| Financial charges | 65/66B | €629 | €286 | -€342 | -54.5% |
| Recurring financial charges | 65 | €629 | €286 | -€342 | -54.5% |
| Profit (loss) for the period before taxes | 9903 | €3,944 | €4,914 | +€971 | +24.6% |
| Profit (loss) for the period | 9904 | €3,944 | €4,914 | +€971 | +24.6% |
| Profit (loss) for the period to be appropriated | 9905 | €3,944 | €4,914 | +€971 | +24.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.