GBCHIRO: 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.
GBCHIRO
Largest movements
- Deferred charges and accrued income +€9,995
up €9,995 (+4659.7%), from €214 to €10,209
- Cash -€9,332
down €9,332 (-78.8%), from €11,847 to €2,515
mainly Debts after one year (-€11,975) and Deferred charges and accrued income (-€9,995)
- Tangible fixed assets -€7,214
down €7,214 (-5.7%), from €126,427 to €119,214
- Debts after one year -€11,975
down €11,975 (-14.8%), from €80,831 to €68,856
- Profit (loss) carried forward +€4,283
up €4,283 (+27.7%), from -€15,436 to -€11,153
- Gross operating margin +€7,598
up €7,598 (+110.5%), from €6,876 to €14,474
- Financial charges -€224
down €224 (-10.4%), from €2,145 to €1,921
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 | €139,331 | €131,938 | -€7,393 | -5.3% |
| Fixed assets | 21/28 | €126,427 | €119,214 | -€7,214 | -5.7% |
| Tangible fixed assets | 22/27 | €126,427 | €119,214 | -€7,214 | -5.7% |
| Land and buildings | 22 | €126,427 | €119,214 | -€7,214 | -5.7% |
| Current assets | 29/58 | €12,903 | €12,724 | -€179 | -1.4% |
| Amounts receivable within one year | 40/41 | €842 | - | -€842 | |
| Other amounts receivable | 41 | €842 | - | -€842 | |
| Cash at bank and in hand | 54/58 | €11,847 | €2,515 | -€9,332 | -78.8% |
| Deferred charges and accrued income | 490/1 | €214 | €10,209 | +€9,995 | +4659.7% |
| Total equity and liabilities | 10/49 | €139,331 | €131,938 | -€7,393 | -5.3% |
| Equity | 10/15 | €34,564 | €38,847 | +€4,283 | +12.4% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,436 | -€11,153 | +€4,283 | +27.7% |
| Amounts payable | 17/49 | €104,767 | €93,090 | -€11,676 | -11.1% |
| Amounts payable after more than one year | 17 | €80,831 | €68,856 | -€11,975 | -14.8% |
| Financial debts | 170/4 | €80,831 | €68,856 | -€11,975 | -14.8% |
| Amounts payable within one year | 42/48 | €22,817 | €23,117 | +€299 | +1.3% |
| Current portion of amounts payable after more than one year | 42 | €11,756 | €11,975 | +€219 | +1.9% |
| Trade debts | 44 | - | €105 | +€105 | |
| Suppliers | 440/4 | - | €105 | +€105 | |
| Other amounts payable | 47/48 | €11,062 | €11,037 | -€25 | -0.2% |
| Accrued charges and deferred income | 492/3 | €1,119 | €1,118 | -€1 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,214 | €7,214 | = | 0.0% |
| Other operating charges | 640/8 | €1,024 | €1,056 | +€32 | +3.1% |
| Gross operating margin | 9900 | €6,876 | €14,474 | +€7,598 | +110.5% |
| Operating profit (loss) | 9901 | -€1,361 | €6,205 | +€7,565 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,145 | €1,921 | -€224 | -10.4% |
| Recurring financial charges | 65 | €2,145 | €1,921 | -€224 | -10.4% |
| Profit (loss) for the period before taxes | 9903 | -€3,506 | €4,283 | +€7,789 | |
| Profit (loss) for the period | 9904 | -€3,506 | €4,283 | +€7,789 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,506 | €4,283 | +€7,789 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.