PAS DE CHICHIS: 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.
PAS DE CHICHIS
Largest movements
- Receivables within one year -€3,175
down €3,175 (-33.7%), from €9,415 to €6,240
of which Trade receivables: -€4,269
- Intangible fixed assets -€2,857
no longer reported in 2025 (was €2,857)
- Trade debts -€4,737
down €4,737 (-29.9%), from €15,851 to €11,115
- Tax, wage and social debts +€4,674
up €4,674 (+112%), from €4,167 to €8,841
of which Taxes: +€4,715
- Profit (loss) carried forward -€3,702
down €3,702 (-7.1%), from -€51,943 to -€55,645
- Other debts -€1,843
down €1,843 (-5.5%), from €33,594 to €31,751
- Gross operating margin +€16,242
up €16,242, from -€3,708 to €12,534
- Financial charges -€822
down €822 (-36.9%), from €2,227 to €1,405
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 | €21,685 | €16,064 | -€5,621 | -25.9% |
| Fixed assets | 21/28 | €3,007 | €150 | -€2,857 | -95.0% |
| Intangible fixed assets | 21 | €2,857 | - | -€2,857 | |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €18,678 | €15,914 | -€2,764 | -14.8% |
| Stocks and contracts in progress | 3 | €6,900 | €6,900 | = | 0.0% |
| Stocks | 30/36 | €6,900 | €6,900 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €9,415 | €6,240 | -€3,175 | -33.7% |
| Trade receivables | 40 | €9,031 | €4,761 | -€4,269 | -47.3% |
| Other amounts receivable | 41 | €385 | €1,479 | +€1,094 | +285% |
| Cash at bank and in hand | 54/58 | €2,278 | €2,473 | +€195 | +8.5% |
| Deferred charges and accrued income | 490/1 | €85 | €301 | +€216 | +255% |
| Total equity and liabilities | 10/49 | €21,685 | €16,064 | -€5,621 | -25.9% |
| Equity | 10/15 | -€31,943 | -€35,645 | -€3,702 | -11.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€51,943 | -€55,645 | -€3,702 | -7.1% |
| Amounts payable | 17/49 | €53,629 | €51,709 | -€1,920 | -3.6% |
| Amounts payable within one year | 42/48 | €53,629 | €51,709 | -€1,920 | -3.6% |
| Financial debts | 43 | €16 | €3 | -€13 | -81.6% |
| Credit institutions | 430/8 | €16 | €3 | -€13 | -81.6% |
| Trade debts | 44 | €15,851 | €11,115 | -€4,737 | -29.9% |
| Suppliers | 440/4 | €15,851 | €11,115 | -€4,737 | -29.9% |
| Taxes, remuneration and social security | 45 | €4,167 | €8,841 | +€4,674 | +112% |
| Taxes | 450/3 | €2,676 | €7,391 | +€4,715 | +176% |
| Remuneration and social security | 454/9 | €1,491 | €1,450 | -€42 | -2.8% |
| Other amounts payable | 47/48 | €33,594 | €31,751 | -€1,843 | -5.5% |
| Remuneration, social security and pensions | 62 | €9,921 | €9,975 | +€55 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,980 | €2,857 | -€123 | -4.1% |
| Other operating charges | 640/8 | €1,685 | €1,726 | +€41 | +2.4% |
| Gross operating margin | 9900 | -€3,708 | €12,534 | +€16,242 | |
| Operating profit (loss) | 9901 | -€18,294 | -€2,024 | +€16,270 | +88.9% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €2,227 | €1,405 | -€822 | -36.9% |
| Recurring financial charges | 65 | €2,227 | €1,405 | -€822 | -36.9% |
| Profit (loss) for the period before taxes | 9903 | -€20,521 | -€3,428 | +€17,092 | +83.3% |
| Income taxes | 67/77 | €283 | €274 | -€9 | -3.2% |
| Profit (loss) for the period | 9904 | -€20,803 | -€3,702 | +€17,101 | +82.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,803 | -€3,702 | +€17,101 | +82.2% |
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 28 October 2026 via checked.be.