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
- Cash +€34,710
up €34,710 (+1,117%), from €3,107 to €37,816
mainly Debts after one year (+€21,743) and Current portion of long-term debt (+€11,857)
- Tangible fixed assets +€21,185
up €21,185 (+559%), from €3,791 to €24,976
of which Plant, machinery and equipment: +€16,869
- Receivables within one year -€8,693
down €8,693 (-17.5%), from €49,629 to €40,936
of which Trade receivables: -€10,556
- Financial fixed assets +€8,100
new in 2025: €8,100
- Debts after one year +€21,743
new in 2025: €21,743
- Current portion of long-term debt +€11,857
new in 2025: €11,857
- Trade debts +€11,260
up €11,260 (+631%), from €1,784 to €13,044
- Profit (loss) carried forward +€8,481
up €8,481 (+29.5%), from €28,763 to €37,244
- Tax, wage and social debts +€5,824
up €5,824 (+30.5%), from €19,117 to €24,941
of which Remuneration and social security: +€11,173
- Staff costs +€22,035
up €22,035 (+388%), from €5,679 to €27,714
- Taxes -€4,495
down €4,495 (-60.1%), from €7,476 to €2,982
- Depreciation +€2,982
up €2,982 (+365%), from €816 to €3,798
- Gross operating margin +€1,770
up €1,770 (+4.1%), from €43,635 to €45,405
- Other operating charges +€980
up €980 (+123%), from €796 to €1,776
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 | €56,527 | €111,829 | +€55,302 | +97.8% |
| Fixed assets | 21/28 | €3,791 | €33,076 | +€29,285 | +772% |
| Tangible fixed assets | 22/27 | €3,791 | €24,976 | +€21,185 | +559% |
| Plant, machinery and equipment | 23 | €3,791 | €20,660 | +€16,869 | +445% |
| Furniture and vehicles | 24 | - | €1,790 | +€1,790 | |
| Other tangible fixed assets | 26 | - | €2,527 | +€2,527 | |
| Financial fixed assets | 28 | - | €8,100 | +€8,100 | |
| Current assets | 29/58 | €52,736 | €78,753 | +€26,017 | +49.3% |
| Amounts receivable within one year | 40/41 | €49,629 | €40,936 | -€8,693 | -17.5% |
| Trade receivables | 40 | €49,629 | €39,073 | -€10,556 | -21.3% |
| Other amounts receivable | 41 | - | €1,864 | +€1,864 | |
| Cash at bank and in hand | 54/58 | €3,107 | €37,816 | +€34,710 | +1,117% |
| Total equity and liabilities | 10/49 | €56,527 | €111,829 | +€55,302 | +97.8% |
| Equity | 10/15 | €31,763 | €40,244 | +€8,481 | +26.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,763 | €37,244 | +€8,481 | +29.5% |
| Amounts payable | 17/49 | €24,764 | €71,585 | +€46,821 | +189% |
| Amounts payable after more than one year | 17 | - | €21,743 | +€21,743 | |
| Financial debts | 170/4 | - | €21,743 | +€21,743 | |
| Amounts payable within one year | 42/48 | €24,764 | €49,842 | +€25,078 | +101% |
| Current portion of amounts payable after more than one year | 42 | - | €11,857 | +€11,857 | |
| Trade debts | 44 | €1,784 | €13,044 | +€11,260 | +631% |
| Suppliers | 440/4 | €1,784 | €13,044 | +€11,260 | +631% |
| Taxes, remuneration and social security | 45 | €19,117 | €24,941 | +€5,824 | +30.5% |
| Taxes | 450/3 | €19,117 | €13,768 | -€5,349 | -28.0% |
| Remuneration and social security | 454/9 | - | €11,173 | +€11,173 | |
| Other amounts payable | 47/48 | €3,863 | - | -€3,863 | |
| Remuneration, social security and pensions | 62 | €5,679 | €27,714 | +€22,035 | +388% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €816 | €3,798 | +€2,982 | +365% |
| Other operating charges | 640/8 | €796 | €1,776 | +€980 | +123% |
| Gross operating margin | 9900 | €43,635 | €45,405 | +€1,770 | +4.1% |
| Operating profit (loss) | 9901 | €36,344 | €12,117 | -€24,227 | -66.7% |
| Financial income | 75/76B | - | €168 | +€168 | |
| Recurring financial income | 75 | - | €168 | +€168 | |
| Financial charges | 65/66B | €104 | €822 | +€717 | +687% |
| Recurring financial charges | 65 | €104 | €822 | +€717 | +687% |
| Profit (loss) for the period before taxes | 9903 | €36,239 | €11,463 | -€24,777 | -68.4% |
| Income taxes | 67/77 | €7,476 | €2,982 | -€4,495 | -60.1% |
| Profit (loss) for the period | 9904 | €28,763 | €8,481 | -€20,282 | -70.5% |
| Profit (loss) for the period to be appropriated | 9905 | €28,763 | €8,481 | -€20,282 | -70.5% |
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 29 October 2026 via checked.be.