CHIC85: what changed
What changed
CHIC85
NACE 46.711, Wholesale of cars and light vans (up to 3.5 tonnes)
filed annual accounts (NBB)
Net result for the year
€29,787
2024 · €124,025-€94,238
Equity
€625,422
2024 · €595,635+€29,787
Cash
€630,155
2024 · €192,447+€437,709
Balance sheet total
€1.9m
2024 · €1.6m+€318,630
Largest movements
Assets
- Cash +€437,709
up €437,709 (+227%), from €192,447 to €630,155
mainly Stocks and contracts (+€159,388) and Trade debts (+€141,737)
- Stocks and contracts -€159,388
down €159,388 (-26.1%), from €610,060 to €450,672
- Receivables within one year +€42,621
up €42,621 (+61.0%), from €69,845 to €112,466
of which Trade receivables: +€27,368
Equity and liabilities
- Trade debts +€141,737
up €141,737 (+974%), from €14,548 to €156,285
- Accrued charges and deferred income +€133,256
up €133,256 (+26,651%), from €500 to €133,756
- Other debts +€77,762
up €77,762 (+3,600%), from €2,160 to €79,922
- Short-term financial debts -€36,350
down €36,350 (-19.5%), from €186,350 to €150,000
- Debts after one year -€33,429
down €33,429 (-9.7%), from €343,788 to €310,359
Income statement
- Gross operating margin -€126,746
down €126,746 (-49.2%), from €257,842 to €131,097
- Taxes -€30,478
down €30,478 (-69.4%), from €43,929 to €13,450
- Depreciation +€5,274
up €5,274 (+27.8%), from €19,002 to €24,277
- Other operating charges +€4,049
up €4,049 (+11.6%), from €34,790 to €38,839
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€124,025
Gross operating margin
-€126,746
Depreciation
-€5,274
Other operating charges
-€4,049
Other operating items
+€10,000
Financial income
-€30
Financial charges
+€1,383
Taxes
+€30,478
Result 2025
€29,787
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€552,281
Investment
-€25,255
Financing
-€89,317
Cash 2024
€192,447
From operations (derived)
+€552,281
Net result for the year
+€29,787
Depreciation
+€24,277
Stocks and contracts
+€159,388
Receivables within one year
-€42,621
Deferred charges and accrued income
+€3,290
Trade debts
+€141,737
Tax, wage and social debts
+€9,522
Advances received
+€15,884
Other debts
+€77,762
Accrued charges and deferred income
+€133,256
Investment (derived)
-€25,255
Investment in fixed assets (net)
-€25,255
Financing
-€89,317
Debts after one year
-€33,429
Current portion of long-term debt
-€19,538
Short-term financial debts
-€36,350
Cash 2025
€630,155
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,574,526 | €1,893,156 | +€318,630 | +20.2% |
| Fixed assets | 21/28 | €698,884 | €699,863 | +€979 | +0.1% |
| Tangible fixed assets | 22/27 | €697,311 | €698,290 | +€979 | +0.1% |
| Land and buildings | 22 | €693,995 | €675,559 | -€18,436 | -2.7% |
| Plant, machinery and equipment | 23 | €405 | €0 | -€405 | -100% |
| Furniture and vehicles | 24 | €2,912 | €22,731 | +€19,819 | +681% |
| Financial fixed assets | 28 | €1,573 | €1,573 | = | 0.0% |
| Current assets | 29/58 | €875,641 | €1,193,293 | +€317,652 | +36.3% |
| Stocks and contracts in progress | 3 | €610,060 | €450,672 | -€159,388 | -26.1% |
| Stocks | 30/36 | €610,060 | €450,672 | -€159,388 | -26.1% |
| Amounts receivable within one year | 40/41 | €69,845 | €112,466 | +€42,621 | +61.0% |
| Trade receivables | 40 | €632 | €28,000 | +€27,368 | +4,333% |
| Other amounts receivable | 41 | €69,214 | €84,466 | +€15,252 | +22.0% |
| Cash at bank and in hand | 54/58 | €192,447 | €630,155 | +€437,709 | +227% |
| Deferred charges and accrued income | 490/1 | €3,290 | €0 | -€3,290 | -100% |
| Total equity and liabilities | 10/49 | €1,574,526 | €1,893,156 | +€318,630 | +20.2% |
| Equity | 10/15 | €595,635 | €625,422 | +€29,787 | +5.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €577,085 | €606,872 | +€29,787 | +5.2% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €575,230 | €605,017 | +€29,787 | +5.2% |
| Amounts payable | 17/49 | €978,891 | €1,267,735 | +€288,844 | +29.5% |
| Amounts payable after more than one year | 17 | €343,788 | €310,359 | -€33,429 | -9.7% |
| Financial debts | 170/4 | €343,788 | €310,359 | -€33,429 | -9.7% |
| Amounts payable within one year | 42/48 | €634,603 | €823,620 | +€189,017 | +29.8% |
| Current portion of amounts payable after more than one year | 42 | €52,967 | €33,429 | -€19,538 | -36.9% |
| Financial debts | 43 | €186,350 | €150,000 | -€36,350 | -19.5% |
| Credit institutions | 430/8 | €186,350 | €150,000 | -€36,350 | -19.5% |
| Trade debts | 44 | €14,548 | €156,285 | +€141,737 | +974% |
| Suppliers | 440/4 | €14,548 | €156,285 | +€141,737 | +974% |
| Advances received on contracts in progress | 46 | €340,000 | €355,884 | +€15,884 | +4.7% |
| Taxes, remuneration and social security | 45 | €38,579 | €48,100 | +€9,522 | +24.7% |
| Taxes | 450/3 | €38,579 | €48,100 | +€9,522 | +24.7% |
| Other amounts payable | 47/48 | €2,160 | €79,922 | +€77,762 | +3,600% |
| Accrued charges and deferred income | 492/3 | €500 | €133,756 | +€133,256 | +26,651% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,002 | €24,277 | +€5,274 | +27.8% |
| Other operating charges | 640/8 | €34,790 | €38,839 | +€4,049 | +11.6% |
| Non-recurring operating charges | 66A | €10,000 | €0 | -€10,000 | -100% |
| Gross operating margin | 9900 | €257,842 | €131,097 | -€126,746 | -49.2% |
| Operating profit (loss) | 9901 | €194,050 | €67,981 | -€126,069 | -65.0% |
| Financial income | 75/76B | €30 | €0 | -€30 | -100% |
| Recurring financial income | 75 | €30 | €0 | -€30 | -100% |
| Financial charges | 65/66B | €26,127 | €24,743 | -€1,383 | -5.3% |
| Recurring financial charges | 65 | €26,127 | €24,743 | -€1,383 | -5.3% |
| Profit (loss) for the period before taxes | 9903 | €167,953 | €43,237 | -€124,716 | -74.3% |
| Income taxes | 67/77 | €43,929 | €13,450 | -€30,478 | -69.4% |
| Profit (loss) for the period | 9904 | €124,025 | €29,787 | -€94,238 | -76.0% |
| Profit (loss) for the period to be appropriated | 9905 | €124,025 | €29,787 | -€94,238 | -76.0% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.