POINT CHICH: 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.
POINT CHICH
Largest movements
- Intangible fixed assets +€35,967
new in 2024: €35,967
- Receivables within one year +€6,020
up €6,020 (+1169.8%), from €515 to €6,535
of which Trade receivables: +€5,533
- Tangible fixed assets -€814
down €814 (-42.2%), from €1,930 to €1,116
of which Plant, machinery and equipment: -€600
- Trade debts +€43,150
new in 2024: €43,150
- Profit (loss) carried forward -€7,041
down €7,041 (-77.9%), from -€9,042 to -€16,084
- Other debts +€5,458
up €5,458 (+65.8%), from €8,294 to €13,752
- Tax, wage and social debts +€992
new in 2024: €992
- Turnover +€32,055
new in 2024: €32,055
- Purchases and services +€30,279
new in 2024: €30,279
- Depreciation +€4,033
up €4,033 (+495.7%), from €814 to €4,846
- Staff costs +€2,957
new in 2024: €2,957
- Gross operating margin +€1,776
new in 2024: €1,776
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,445 | €44,811 | +€42,366 | +1733.0% |
| Fixed assets | 21/28 | €1,930 | €37,495 | +€35,564 | +1842.6% |
| Intangible fixed assets | 21 | - | €35,967 | +€35,967 | |
| Tangible fixed assets | 22/27 | €1,930 | €1,116 | -€814 | -42.2% |
| Plant, machinery and equipment | 23 | €1,341 | €741 | -€600 | -44.7% |
| Furniture and vehicles | 24 | €589 | €375 | -€214 | -36.3% |
| Financial fixed assets | 28 | - | €411 | +€411 | |
| Current assets | 29/58 | €515 | €7,316 | +€6,802 | +1321.6% |
| Amounts receivable within one year | 40/41 | €515 | €6,535 | +€6,020 | +1169.8% |
| Trade receivables | 40 | - | €5,533 | +€5,533 | |
| Other amounts receivable | 41 | €515 | €1,001 | +€487 | +94.6% |
| Cash at bank and in hand | 54/58 | - | €447 | +€447 | |
| Deferred charges and accrued income | 490/1 | - | €335 | +€335 | |
| Total equity and liabilities | 10/49 | €2,445 | €44,811 | +€42,366 | +1733.0% |
| Equity | 10/15 | -€6,042 | -€13,084 | -€7,041 | -116.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Outside capital | 11 | €3,000 | €3,000 | = | 0.0% |
| Other | 1109/19 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,042 | -€16,084 | -€7,041 | -77.9% |
| Amounts payable | 17/49 | €8,487 | €57,895 | +€49,407 | +582.1% |
| Amounts payable within one year | 42/48 | €8,487 | €57,895 | +€49,407 | +582.1% |
| Financial debts | 43 | €193 | - | -€193 | |
| Credit institutions | 430/8 | €193 | - | -€193 | |
| Trade debts | 44 | - | €43,150 | +€43,150 | |
| Suppliers | 440/4 | - | €43,150 | +€43,150 | |
| Taxes, remuneration and social security | 45 | - | €992 | +€992 | |
| Remuneration and social security | 454/9 | - | €992 | +€992 | |
| Other amounts payable | 47/48 | €8,294 | €13,752 | +€5,458 | +65.8% |
| Turnover | 70 | - | €32,055 | +€32,055 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €30,279 | +€30,279 | |
| Remuneration, social security and pensions | 62 | - | €2,957 | +€2,957 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €814 | €4,846 | +€4,033 | +495.7% |
| Other operating charges | 640/8 | - | €513 | +€513 | |
| Gross operating margin | 9900 | - | €1,776 | +€1,776 | |
| Operating profit (loss) | 9901 | -€814 | -€6,540 | -€5,726 | -703.8% |
| Financial charges | 65/66B | €194 | €502 | +€307 | +158.3% |
| Recurring financial charges | 65 | €194 | €502 | +€307 | +158.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,008 | -€7,041 | -€6,033 | -598.7% |
| Profit (loss) for the period | 9904 | -€1,008 | -€7,041 | -€6,033 | -598.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,008 | -€7,041 | -€6,033 | -598.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.