PRO INSTALL CHIPERI: 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.
PRO INSTALL CHIPERI
Largest movements
- Receivables within one year +€57,641
up €57,641 (+134.5%), from €42,851 to €100,492
of which Other amounts receivable: +€30,533
- Deferred charges and accrued income +€42,461
new in 2025: €42,461
- Tangible fixed assets +€9,996
up €9,996 (+919.1%), from €1,088 to €11,083
of which Furniture and vehicles: +€10,279
- Cash +€5,583
up €5,583 (+58.3%), from €9,568 to €15,151
mainly Net result for the year (+€66,610) and Trade debts (+€40,006)
- Financial fixed assets +€5,570
new in 2025: €5,570
- Profit (loss) carried forward +€66,610
up €66,610, from -€8,535 to €58,076
- Trade debts +€40,006
up €40,006 (+67.8%), from €59,041 to €99,047
of which Bills of exchange payable: +€55,482
- Tax, wage and social debts +€14,634
new in 2025: €14,634
- Turnover +€276,719
up €276,719 (+170.6%), from €162,218 to €438,937
- Purchases and services +€184,312
up €184,312 (+108.2%), from €170,364 to €354,676
- Gross operating margin +€93,249
up €93,249, from -€8,146 to €85,103
- Taxes +€14,634
new in 2025: €14,634
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.
Cash bridge derived
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 | €53,506 | €174,756 | +€121,250 | +226.6% |
| Fixed assets | 21/28 | €1,088 | €16,653 | +€15,566 | +1431.3% |
| Tangible fixed assets | 22/27 | €1,088 | €11,083 | +€9,996 | +919.1% |
| Plant, machinery and equipment | 23 | €1,088 | €804 | -€284 | -26.1% |
| Furniture and vehicles | 24 | - | €10,279 | +€10,279 | |
| Financial fixed assets | 28 | - | €5,570 | +€5,570 | |
| Current assets | 29/58 | €52,419 | €158,103 | +€105,685 | +201.6% |
| Amounts receivable within one year | 40/41 | €42,851 | €100,492 | +€57,641 | +134.5% |
| Trade receivables | 40 | €42,018 | €69,126 | +€27,108 | +64.5% |
| Other amounts receivable | 41 | €833 | €31,365 | +€30,533 | +3665.8% |
| Cash at bank and in hand | 54/58 | €9,568 | €15,151 | +€5,583 | +58.3% |
| Deferred charges and accrued income | 490/1 | - | €42,461 | +€42,461 | |
| Total equity and liabilities | 10/49 | €53,506 | €174,756 | +€121,250 | +226.6% |
| Equity | 10/15 | -€5,535 | €61,076 | +€66,610 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,535 | €58,076 | +€66,610 | |
| Amounts payable | 17/49 | €59,041 | €113,681 | +€54,640 | +92.5% |
| Amounts payable within one year | 42/48 | €59,041 | €113,681 | +€54,640 | +92.5% |
| Trade debts | 44 | €59,041 | €99,047 | +€40,006 | +67.8% |
| Suppliers | 440/4 | €19,004 | €3,528 | -€15,476 | -81.4% |
| Bills of exchange payable | 441 | €40,036 | €95,518 | +€55,482 | +138.6% |
| Taxes, remuneration and social security | 45 | - | €14,634 | +€14,634 | |
| Taxes | 450/3 | - | €14,634 | +€14,634 | |
| Turnover | 70 | €162,218 | €438,937 | +€276,719 | +170.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €170,364 | €354,676 | +€184,312 | +108.2% |
| Remuneration, social security and pensions | 62 | - | €1,097 | +€1,097 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €331 | €2,173 | +€1,842 | +556.5% |
| Other operating charges | 640/8 | - | €316 | +€316 | |
| Gross operating margin | 9900 | -€8,146 | €85,103 | +€93,249 | |
| Operating profit (loss) | 9901 | -€8,477 | €81,517 | +€89,994 | |
| Financial income | 75/76B | €66 | €50 | -€16 | -24.2% |
| Recurring financial income | 75 | €66 | €50 | -€16 | -24.2% |
| Financial charges | 65/66B | €123 | €323 | +€199 | +161.2% |
| Recurring financial charges | 65 | €123 | €323 | +€199 | +161.2% |
| Profit (loss) for the period before taxes | 9903 | -€8,535 | €81,244 | +€89,779 | |
| Income taxes | 67/77 | - | €14,634 | +€14,634 | |
| Profit (loss) for the period | 9904 | -€8,535 | €66,610 | +€75,145 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,535 | €66,610 | +€75,145 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.