INSTALLATIONS CHIODO FRANCOIS: 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.
INSTALLATIONS CHIODO FRANCOIS
Largest movements
- Cash +€45,486
up €45,486 (+54.9%), from €82,789 to €128,276
mainly Net result for the year (+€39,660) and Depreciation (+€17,788)
- Intangible fixed assets -€8,200
no longer reported in 2025 (was €8,200)
- Receivables within one year -€7,797
down €7,797 (-66.5%), from €11,730 to €3,933
of which Other amounts receivable: -€8,245
- Tangible fixed assets -€7,088
down €7,088 (-19.2%), from €36,912 to €29,824
of which Furniture and vehicles: -€8,379
- Deferred charges and accrued income +€5,168
up €5,168 (+1,065%), from €485 to €5,654
- Tax, wage and social debts +€12,150
new in 2025: €12,150
- Reserves +€11,500
up €11,500 (+15.0%), from €76,532 to €88,032
- Trade debts +€3,402
up €3,402 (+41.3%), from €8,228 to €11,630
- Gross operating margin +€15,819
up €15,819 (+26.4%), from €59,826 to €75,645
- Taxes +€6,572
up €6,572 (+60.3%), from €10,902 to €17,473
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 | €140,117 | €167,686 | +€27,569 | +19.7% |
| Fixed assets | 21/28 | €45,112 | €29,824 | -€15,288 | -33.9% |
| Intangible fixed assets | 21 | €8,200 | - | -€8,200 | |
| Tangible fixed assets | 22/27 | €36,912 | €29,824 | -€7,088 | -19.2% |
| Plant, machinery and equipment | 23 | €2,558 | €3,849 | +€1,291 | +50.5% |
| Furniture and vehicles | 24 | €34,354 | €25,975 | -€8,379 | -24.4% |
| Current assets | 29/58 | €95,004 | €137,862 | +€42,858 | +45.1% |
| Amounts receivable within one year | 40/41 | €11,730 | €3,933 | -€7,797 | -66.5% |
| Trade receivables | 40 | €2,277 | €2,726 | +€448 | +19.7% |
| Other amounts receivable | 41 | €9,452 | €1,207 | -€8,245 | -87.2% |
| Cash at bank and in hand | 54/58 | €82,789 | €128,276 | +€45,486 | +54.9% |
| Deferred charges and accrued income | 490/1 | €485 | €5,654 | +€5,168 | +1,065% |
| Total equity and liabilities | 10/49 | €140,117 | €167,686 | +€27,569 | +19.7% |
| Equity | 10/15 | €103,435 | €115,094 | +€11,659 | +11.3% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €76,532 | €88,032 | +€11,500 | +15.0% |
| Distributable reserves | 133 | €76,532 | €88,032 | +€11,500 | +15.0% |
| Profit (loss) carried forward | 14 | €26,902 | €27,061 | +€159 | +0.6% |
| Amounts payable | 17/49 | €36,681 | €52,592 | +€15,910 | +43.4% |
| Amounts payable within one year | 42/48 | €36,681 | €52,592 | +€15,910 | +43.4% |
| Trade debts | 44 | €8,228 | €11,630 | +€3,402 | +41.3% |
| Suppliers | 440/4 | €8,228 | €11,630 | +€3,402 | +41.3% |
| Taxes, remuneration and social security | 45 | - | €12,150 | +€12,150 | |
| Taxes | 450/3 | - | €12,150 | +€12,150 | |
| Other amounts payable | 47/48 | €28,453 | €28,811 | +€358 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,141 | €17,788 | -€352 | -1.9% |
| Other operating charges | 640/8 | €842 | €996 | +€153 | +18.2% |
| Non-recurring operating charges | 66A | €1,198 | - | -€1,198 | |
| Gross operating margin | 9900 | €59,826 | €75,645 | +€15,819 | +26.4% |
| Operating profit (loss) | 9901 | €39,645 | €56,860 | +€17,215 | +43.4% |
| Financial income | 75/76B | €1,400 | €1,009 | -€391 | -27.9% |
| Recurring financial income | 75 | €1,400 | €1,009 | -€391 | -27.9% |
| Financial charges | 65/66B | €441 | €736 | +€295 | +67.0% |
| Recurring financial charges | 65 | €441 | €736 | +€295 | +67.0% |
| Profit (loss) for the period before taxes | 9903 | €40,604 | €57,133 | +€16,529 | +40.7% |
| Income taxes | 67/77 | €10,902 | €17,473 | +€6,572 | +60.3% |
| Profit (loss) for the period | 9904 | €29,702 | €39,660 | +€9,957 | +33.5% |
| Profit (loss) for the period to be appropriated | 9905 | €29,702 | €39,660 | +€9,957 | +33.5% |
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 31 October 2026 via checked.be.