LA CHILINA: 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.
LA CHILINA
Largest movements
- Cash +€5,223
up €5,223 (+9,264%), from €56 to €5,279
mainly Other debts (+€9,788) and Tax, wage and social debts (+€5,264)
- Tangible fixed assets -€4,709
down €4,709 (-70.0%), from €6,728 to €2,019
of which Furniture and vehicles: -€4,117
- Receivables within one year -€1,773
no longer reported in 2025 (was €1,773)
- Stocks and contracts -€737
down €737 (-15.5%), from €4,739 to €4,002
- Deferred charges and accrued income +€146
new in 2025: €146
- Profit (loss) carried forward -€12,218
down €12,218 (-21.5%), from -€56,732 to -€68,949
- Other debts +€9,788
up €9,788 (+108%), from €9,088 to €18,876
- Tax, wage and social debts +€5,264
up €5,264 (+45.6%), from €11,540 to €16,803
of which Taxes: +€2,758
- Debts after one year -€2,589
down €2,589 (-100%), from €2,589 to €0
- Current portion of long-term debt -€1,527
down €1,527 (-24.9%), from €6,135 to €4,608
- Gross operating margin -€25,740
down €25,740 (-19.1%), from €135,044 to €109,304
- Staff costs -€17,268
down €17,268 (-13.5%), from €127,802 to €110,533
- Other operating charges +€1,590
up €1,590 (+150%), from €1,061 to €2,652
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 | €14,549 | €12,699 | -€1,850 | -12.7% |
| Fixed assets | 21/28 | €7,980 | €3,272 | -€4,709 | -59.0% |
| Tangible fixed assets | 22/27 | €6,728 | €2,019 | -€4,709 | -70.0% |
| Plant, machinery and equipment | 23 | €591 | - | -€591 | |
| Furniture and vehicles | 24 | €6,137 | €2,019 | -€4,117 | -67.1% |
| Financial fixed assets | 28 | €1,252 | €1,252 | = | 0.0% |
| Current assets | 29/58 | €6,569 | €9,428 | +€2,859 | +43.5% |
| Stocks and contracts in progress | 3 | €4,739 | €4,002 | -€737 | -15.5% |
| Stocks | 30/36 | €4,739 | €4,002 | -€737 | -15.5% |
| Amounts receivable within one year | 40/41 | €1,773 | - | -€1,773 | |
| Trade receivables | 40 | €1,773 | - | -€1,773 | |
| Cash at bank and in hand | 54/58 | €56 | €5,279 | +€5,223 | +9,264% |
| Deferred charges and accrued income | 490/1 | - | €146 | +€146 | |
| Total equity and liabilities | 10/49 | €14,549 | €12,699 | -€1,850 | -12.7% |
| Equity | 10/15 | -€22,632 | -€34,849 | -€12,218 | -54.0% |
| Contributions | 10/11 | €31,000 | €31,000 | = | 0.0% |
| Contributions outside capital | 11 | €31,000 | €31,000 | = | 0.0% |
| Other | 1109/19 | €31,000 | €31,000 | = | 0.0% |
| Reserves | 13 | €3,100 | €3,100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,100 | €3,100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,100 | €3,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€56,732 | -€68,949 | -€12,218 | -21.5% |
| Amounts payable | 17/49 | €37,181 | €47,548 | +€10,368 | +27.9% |
| Amounts payable after more than one year | 17 | €2,589 | €0 | -€2,589 | -100% |
| Financial debts | 170/4 | €2,589 | €0 | -€2,589 | -100% |
| Amounts payable within one year | 42/48 | €34,592 | €47,548 | +€12,956 | +37.5% |
| Current portion of amounts payable after more than one year | 42 | €6,135 | €4,608 | -€1,527 | -24.9% |
| Trade debts | 44 | €7,830 | €7,260 | -€569 | -7.3% |
| Suppliers | 440/4 | €7,830 | €7,260 | -€569 | -7.3% |
| Taxes, remuneration and social security | 45 | €11,540 | €16,803 | +€5,264 | +45.6% |
| Taxes | 450/3 | €5,327 | €8,085 | +€2,758 | +51.8% |
| Remuneration and social security | 454/9 | €6,213 | €8,719 | +€2,506 | +40.3% |
| Other amounts payable | 47/48 | €9,088 | €18,876 | +€9,788 | +108% |
| Remuneration, social security and pensions | 62 | €127,802 | €110,533 | -€17,268 | -13.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,775 | €4,709 | -€67 | -1.4% |
| Other operating charges | 640/8 | €1,061 | €2,652 | +€1,590 | +150% |
| Gross operating margin | 9900 | €135,044 | €109,304 | -€25,740 | -19.1% |
| Operating profit (loss) | 9901 | €1,406 | -€8,590 | -€9,996 | |
| Financial charges | 65/66B | €4,904 | €3,628 | -€1,276 | -26.0% |
| Recurring financial charges | 65 | €4,904 | €3,628 | -€1,276 | -26.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,498 | -€12,218 | -€8,719 | -249% |
| Income taxes | 67/77 | €128 | €0 | -€128 | -100% |
| Profit (loss) for the period | 9904 | -€3,626 | -€12,218 | -€8,591 | -237% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,626 | -€12,218 | -€8,591 | -237% |
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 13 October 2026 via checked.be.