CHILOE: 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.
CHILOE
Largest movements
- Cash +€29,837
up €29,837 (+47.4%), from €62,974 to €92,811
mainly Provisions (+€39,867) and Investment in fixed assets (net) (+€4,047)
- Tangible fixed assets -€6,594
down €6,594 (-51.4%), from €12,831 to €6,237
- Deferred charges and accrued income +€1,058
up €1,058 (+43.1%), from €2,454 to €3,512
- Provisions +€39,867
new in 2025: €39,867
- Profit (loss) carried forward -€8,665
down €8,665 (-15.8%), from €54,758 to €46,092
- Other debts -€7,211
down €7,211 (-44.6%), from €16,171 to €8,961
- Contributions +€4,000
new in 2025: €4,000
- Revaluation surpluses -€4,000
no longer reported in 2025 (was €4,000)
- Provisions +€39,867
new in 2025: €39,867
- Gross operating margin +€3,644
up €3,644 (+8.4%), from €43,408 to €47,052
- Taxes +€1,319
up €1,319 (+15.7%), from €8,415 to €9,734
- Depreciation -€1,286
down €1,286 (-33.6%), from €3,834 to €2,547
- Financial charges +€1,143
up €1,143 (+81.3%), from €1,407 to €2,551
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 | €78,259 | €103,169 | +€24,910 | +31.8% |
| Fixed assets | 21/28 | €12,831 | €6,237 | -€6,594 | -51.4% |
| Tangible fixed assets | 22/27 | €12,831 | €6,237 | -€6,594 | -51.4% |
| Furniture and vehicles | 24 | €12,831 | €6,237 | -€6,594 | -51.4% |
| Current assets | 29/58 | €65,428 | €96,932 | +€31,504 | +48.2% |
| Amounts receivable within one year | 40/41 | - | €609 | +€609 | |
| Trade receivables | 40 | - | €343 | +€343 | |
| Other amounts receivable | 41 | - | €266 | +€266 | |
| Cash at bank and in hand | 54/58 | €62,974 | €92,811 | +€29,837 | +47.4% |
| Deferred charges and accrued income | 490/1 | €2,454 | €3,512 | +€1,058 | +43.1% |
| Total equity and liabilities | 10/49 | €78,259 | €103,169 | +€24,910 | +31.8% |
| Equity | 10/15 | €58,758 | €50,092 | -€8,665 | -14.7% |
| Contributions | 10/11 | - | €4,000 | +€4,000 | |
| Revaluation surpluses | 12 | €4,000 | - | -€4,000 | |
| Profit (loss) carried forward | 14 | €54,758 | €46,092 | -€8,665 | -15.8% |
| Provisions and deferred taxes | 16 | - | €39,867 | +€39,867 | |
| Provisions for liabilities and charges | 160/5 | - | €39,867 | +€39,867 | |
| Other liabilities and charges | 164/5 | - | €39,867 | +€39,867 | |
| Amounts payable | 17/49 | €19,502 | €13,210 | -€6,292 | -32.3% |
| Amounts payable within one year | 42/48 | €19,502 | €12,012 | -€7,490 | -38.4% |
| Trade debts | 44 | €2,416 | €3,051 | +€635 | +26.3% |
| Suppliers | 440/4 | €2,160 | €3,051 | +€891 | +41.3% |
| Bills of exchange payable | 441 | €256 | - | -€256 | |
| Taxes, remuneration and social security | 45 | €915 | - | -€915 | |
| Remuneration and social security | 454/9 | €915 | - | -€915 | |
| Other amounts payable | 47/48 | €16,171 | €8,961 | -€7,211 | -44.6% |
| Accrued charges and deferred income | 492/3 | - | €1,198 | +€1,198 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,834 | €2,547 | -€1,286 | -33.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €39,867 | +€39,867 | |
| Other operating charges | 640/8 | €211 | €1,019 | +€808 | +382.3% |
| Gross operating margin | 9900 | €43,408 | €47,052 | +€3,644 | +8.4% |
| Operating profit (loss) | 9901 | €39,363 | €3,619 | -€35,744 | -90.8% |
| Financial income | 75/76B | €0 | €0 | +€0 | +925.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +925.0% |
| Financial charges | 65/66B | €1,407 | €2,551 | +€1,143 | +81.3% |
| Recurring financial charges | 65 | €1,407 | €2,551 | +€1,143 | +81.3% |
| Profit (loss) for the period before taxes | 9903 | €37,956 | €1,069 | -€36,887 | -97.2% |
| Income taxes | 67/77 | €8,415 | €9,734 | +€1,319 | +15.7% |
| Profit (loss) for the period | 9904 | €29,541 | -€8,665 | -€38,207 | |
| Profit (loss) for the period to be appropriated | 9905 | €29,541 | -€8,665 | -€38,207 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.