VOLUME CHIC: 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.
VOLUME CHIC
Largest movements
- Receivables within one year +€36,322
up €36,322 (+40.5%), from €89,762 to €126,084
of which Trade receivables: +€27,951
- Cash -€6,755
down €6,755 (-28.3%), from €23,884 to €17,129
mainly Receivables within one year (-€36,322) and Other debts (-€6,837)
- Deferred charges and accrued income -€3,249
no longer reported in 2025 (was €3,249)
- Tax, wage and social debts +€16,333
up €16,333 (+39.1%), from €41,735 to €58,068
of which Taxes: +€21,433
- Profit (loss) carried forward +€14,637
up €14,637 (+33.0%), from €44,318 to €58,954
- Other debts -€6,837
down €6,837 (-32.6%), from €21,000 to €14,163
- Trade debts +€2,076
up €2,076 (+53.1%), from €3,910 to €5,986
- Gross operating margin +€5,312
up €5,312 (+25.5%), from €20,815 to €26,128
- Taxes +€1,961
up €1,961 (+24.4%), from €8,039 to €10,000
- Other operating charges +€1,034
up €1,034 (+507%), from €204 to €1,238
- Financial charges -€860
down €860 (-85.6%), from €1,005 to €144
- Depreciation -€449
down €449 (-80.5%), from €557 to €108
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 | €117,163 | €143,372 | +€26,209 | +22.4% |
| Fixed assets | 21/28 | €268 | €159 | -€108 | -40.5% |
| Tangible fixed assets | 22/27 | €156 | €48 | -€108 | -69.5% |
| Furniture and vehicles | 24 | €156 | €48 | -€108 | -69.5% |
| Financial fixed assets | 28 | €112 | €112 | = | 0.0% |
| Current assets | 29/58 | €116,895 | €143,213 | +€26,318 | +22.5% |
| Amounts receivable within one year | 40/41 | €89,762 | €126,084 | +€36,322 | +40.5% |
| Trade receivables | 40 | €13,180 | €41,131 | +€27,951 | +212% |
| Other amounts receivable | 41 | €76,583 | €84,953 | +€8,371 | +10.9% |
| Cash at bank and in hand | 54/58 | €23,884 | €17,129 | -€6,755 | -28.3% |
| Deferred charges and accrued income | 490/1 | €3,249 | - | -€3,249 | |
| Total equity and liabilities | 10/49 | €117,163 | €143,372 | +€26,209 | +22.4% |
| Equity | 10/15 | €50,518 | €65,154 | +€14,637 | +29.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,318 | €58,954 | +€14,637 | +33.0% |
| Amounts payable | 17/49 | €66,645 | €78,218 | +€11,573 | +17.4% |
| Amounts payable within one year | 42/48 | €66,645 | €78,218 | +€11,573 | +17.4% |
| Trade debts | 44 | €3,910 | €5,986 | +€2,076 | +53.1% |
| Suppliers | 440/4 | €3,910 | €5,986 | +€2,076 | +53.1% |
| Taxes, remuneration and social security | 45 | €41,735 | €58,068 | +€16,333 | +39.1% |
| Taxes | 450/3 | €36,635 | €58,068 | +€21,433 | +58.5% |
| Remuneration and social security | 454/9 | €5,100 | - | -€5,100 | |
| Other amounts payable | 47/48 | €21,000 | €14,163 | -€6,837 | -32.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €557 | €108 | -€449 | -80.5% |
| Other operating charges | 640/8 | €204 | €1,238 | +€1,034 | +507% |
| Gross operating margin | 9900 | €20,815 | €26,128 | +€5,312 | +25.5% |
| Operating profit (loss) | 9901 | €20,054 | €24,781 | +€4,727 | +23.6% |
| Financial charges | 65/66B | €1,005 | €144 | -€860 | -85.6% |
| Recurring financial charges | 65 | €1,005 | €144 | -€860 | -85.6% |
| Profit (loss) for the period before taxes | 9903 | €19,050 | €24,637 | +€5,587 | +29.3% |
| Income taxes | 67/77 | €8,039 | €10,000 | +€1,961 | +24.4% |
| Profit (loss) for the period | 9904 | €11,010 | €14,637 | +€3,626 | +32.9% |
| Profit (loss) for the period to be appropriated | 9905 | €11,010 | €14,637 | +€3,626 | +32.9% |
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 29 October 2026 via checked.be.