NEW CHIRPLAST: 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.
NEW CHIRPLAST
Largest movements
- Tangible fixed assets -€96,337
down €96,337 (-9.9%), from €970,857 to €874,520
of which Land and buildings: -€70,957
- Cash +€93,083
up €93,083 (+60.2%), from €154,720 to €247,803
mainly Depreciation (+€110,391) and Net result for the year (+€87,619)
- Receivables within one year +€18,519
up €18,519 (+92.1%), from €20,105 to €38,624
of which Other amounts receivable: +€10,708
- Reserves +€87,619
up €87,619 (+15.0%), from €585,602 to €673,221
of which Distributable reserves: +€87,619
- Debts after one year -€66,586
down €66,586 (-39.6%), from €168,298 to €101,712
- Gross operating margin -€32,654
down €32,654 (-8.9%), from €368,265 to €335,611
- Other operating charges -€11,732
down €11,732 (-49.4%), from €23,762 to €12,029
- Depreciation +€7,637
up €7,637 (+7.4%), from €102,754 to €110,391
- Taxes -€7,576
down €7,576 (-16.1%), from €46,916 to €39,340
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 | €1,255,741 | €1,281,050 | +€25,309 | +2.0% |
| Fixed assets | 21/28 | €970,857 | €874,520 | -€96,337 | -9.9% |
| Tangible fixed assets | 22/27 | €970,857 | €874,520 | -€96,337 | -9.9% |
| Land and buildings | 22 | €818,351 | €747,394 | -€70,957 | -8.7% |
| Plant, machinery and equipment | 23 | €211 | €943 | +€732 | +347% |
| Furniture and vehicles | 24 | €10,322 | €12,521 | +€2,199 | +21.3% |
| Leasing and similar rights | 25 | €119,347 | €92,825 | -€26,521 | -22.2% |
| Other tangible fixed assets | 26 | €22,626 | €20,836 | -€1,790 | -7.9% |
| Current assets | 29/58 | €284,884 | €406,530 | +€121,645 | +42.7% |
| Amounts receivable within one year | 40/41 | €20,105 | €38,624 | +€18,519 | +92.1% |
| Trade receivables | 40 | €20,105 | €27,916 | +€7,811 | +38.9% |
| Other amounts receivable | 41 | - | €10,708 | +€10,708 | |
| Current investments | 50/53 | €39,001 | €51,467 | +€12,466 | +32.0% |
| Cash at bank and in hand | 54/58 | €154,720 | €247,803 | +€93,083 | +60.2% |
| Deferred charges and accrued income | 490/1 | €71,058 | €68,635 | -€2,423 | -3.4% |
| Total equity and liabilities | 10/49 | €1,255,741 | €1,281,050 | +€25,309 | +2.0% |
| Equity | 10/15 | €941,664 | €1,029,283 | +€87,619 | +9.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €585,602 | €673,221 | +€87,619 | +15.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €583,742 | €671,361 | +€87,619 | +15.0% |
| Profit (loss) carried forward | 14 | €337,462 | €337,462 | = | 0.0% |
| Amounts payable | 17/49 | €314,077 | €251,767 | -€62,311 | -19.8% |
| Amounts payable after more than one year | 17 | €168,298 | €101,712 | -€66,586 | -39.6% |
| Financial debts | 170/4 | €168,298 | €101,712 | -€66,586 | -39.6% |
| Amounts payable within one year | 42/48 | €144,780 | €148,897 | +€4,117 | +2.8% |
| Current portion of amounts payable after more than one year | 42 | €42,639 | €44,266 | +€1,627 | +3.8% |
| Financial debts | 43 | €30,648 | €32,020 | +€1,372 | +4.5% |
| Credit institutions | 430/8 | €30,648 | €32,020 | +€1,372 | +4.5% |
| Trade debts | 44 | €5,798 | €1,706 | -€4,093 | -70.6% |
| Suppliers | 440/4 | €5,798 | €1,706 | -€4,093 | -70.6% |
| Taxes, remuneration and social security | 45 | €31,988 | €40,055 | +€8,068 | +25.2% |
| Taxes | 450/3 | €22,985 | €29,664 | +€6,679 | +29.1% |
| Remuneration and social security | 454/9 | €9,003 | €10,391 | +€1,388 | +15.4% |
| Other amounts payable | 47/48 | €33,708 | €30,850 | -€2,858 | -8.5% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,158 | +€158 | +15.8% |
| Non-recurring operating income | 76A | €16,567 | - | -€16,567 | |
| Remuneration, social security and pensions | 62 | €76,913 | €79,016 | +€2,103 | +2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €102,754 | €110,391 | +€7,637 | +7.4% |
| Other operating charges | 640/8 | €23,762 | €12,029 | -€11,732 | -49.4% |
| Gross operating margin | 9900 | €368,265 | €335,611 | -€32,654 | -8.9% |
| Operating profit (loss) | 9901 | €164,836 | €134,175 | -€30,661 | -18.6% |
| Financial income | 75/76B | €541 | €1,594 | +€1,053 | +194% |
| Recurring financial income | 75 | €541 | €1,594 | +€1,053 | +194% |
| Financial charges | 65/66B | €11,584 | €8,809 | -€2,774 | -24.0% |
| Recurring financial charges | 65 | €11,584 | €8,809 | -€2,774 | -24.0% |
| Profit (loss) for the period before taxes | 9903 | €153,793 | €126,959 | -€26,834 | -17.4% |
| Income taxes | 67/77 | €46,916 | €39,340 | -€7,576 | -16.1% |
| Profit (loss) for the period | 9904 | €106,877 | €87,619 | -€19,258 | -18.0% |
| Profit (loss) for the period to be appropriated | 9905 | €106,877 | €87,619 | -€19,258 | -18.0% |
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 21 October 2026 via checked.be.