AB CHEMTECH: 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.
AB CHEMTECH
Largest movements
- Receivables after one year -€24,294
down €24,294 (-10.6%), from €228,831 to €204,537
- Deferred charges and accrued income -€14,993
down €14,993 (-84.5%), from €17,750 to €2,757
- Receivables within one year -€3,554
down €3,554 (-37.1%), from €9,570 to €6,016
of which Trade receivables: -€4,050
- Reserves -€79,697
down €79,697 (-64.0%), from €124,586 to €44,889
of which Distributable reserves: -€79,697
- Other debts +€48,748
up €48,748 (+134.0%), from €36,372 to €85,120
- Trade debts -€9,628
down €9,628 (-80.6%), from €11,952 to €2,324
- Short-term financial debts -€7,785
down €7,785 (-40.5%), from €19,199 to €11,414
- Tax, wage and social debts +€6,654
up €6,654 (+130.5%), from €5,098 to €11,752
of which Taxes: +€7,420
- Gross operating margin +€33,971
up €33,971 (+1444.4%), from €2,352 to €36,323
- Other operating charges +€8,725
up €8,725 (+73.6%), from €11,857 to €20,581
- Taxes +€6,418
up €6,418, from -€276 to €6,142
- Financial income -€4,578
down €4,578 (-59.0%), from €7,759 to €3,181
- Depreciation -€518
no longer reported in 2025 (was €518)
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 | €256,411 | €214,703 | -€41,708 | -16.3% |
| Fixed assets | 21/28 | €260 | €280 | +€20 | +7.7% |
| Tangible fixed assets | 22/27 | €0 | €0 | = | 0.0% |
| Furniture and vehicles | 24 | €0 | €0 | = | 0.0% |
| Financial fixed assets | 28 | €260 | €280 | +€20 | +7.7% |
| Current assets | 29/58 | €256,151 | €214,423 | -€41,728 | -16.3% |
| Amounts receivable after more than one year | 29 | €228,831 | €204,537 | -€24,294 | -10.6% |
| Other amounts receivable | 291 | €228,831 | €204,537 | -€24,294 | -10.6% |
| Amounts receivable within one year | 40/41 | €9,570 | €6,016 | -€3,554 | -37.1% |
| Trade receivables | 40 | €8,500 | €4,450 | -€4,050 | -47.6% |
| Other amounts receivable | 41 | €1,070 | €1,566 | +€496 | +46.4% |
| Cash at bank and in hand | 54/58 | - | €1,112 | +€1,112 | |
| Deferred charges and accrued income | 490/1 | €17,750 | €2,757 | -€14,993 | -84.5% |
| Total equity and liabilities | 10/49 | €256,411 | €214,703 | -€41,708 | -16.3% |
| Equity | 10/15 | €183,790 | €104,092 | -€79,697 | -43.4% |
| Contributions | 10/11 | €9,200 | €9,200 | = | 0.0% |
| Reserves | 13 | €124,586 | €44,889 | -€79,697 | -64.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €122,726 | €43,029 | -€79,697 | -64.9% |
| Profit (loss) carried forward | 14 | €50,003 | €50,003 | = | 0.0% |
| Amounts payable | 17/49 | €72,621 | €110,610 | +€37,989 | +52.3% |
| Amounts payable within one year | 42/48 | €72,621 | €110,610 | +€37,989 | +52.3% |
| Financial debts | 43 | €19,199 | €11,414 | -€7,785 | -40.5% |
| Credit institutions | 430/8 | €19,199 | €11,414 | -€7,785 | -40.5% |
| Trade debts | 44 | €11,952 | €2,324 | -€9,628 | -80.6% |
| Suppliers | 440/4 | €11,952 | €2,324 | -€9,628 | -80.6% |
| Taxes, remuneration and social security | 45 | €5,098 | €11,752 | +€6,654 | +130.5% |
| Taxes | 450/3 | €2,100 | €9,520 | +€7,420 | +353.3% |
| Remuneration and social security | 454/9 | €2,998 | €2,232 | -€766 | -25.6% |
| Other amounts payable | 47/48 | €36,372 | €85,120 | +€48,748 | +134.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €518 | - | -€518 | |
| Other operating charges | 640/8 | €11,857 | €20,581 | +€8,725 | +73.6% |
| Gross operating margin | 9900 | €2,352 | €36,323 | +€33,971 | +1444.4% |
| Operating profit (loss) | 9901 | -€10,022 | €15,742 | +€25,764 | |
| Financial income | 75/76B | €7,759 | €3,181 | -€4,578 | -59.0% |
| Recurring financial income | 75 | €7,759 | €3,181 | -€4,578 | -59.0% |
| Financial charges | 65/66B | €2,474 | €2,878 | +€404 | +16.3% |
| Recurring financial charges | 65 | €2,474 | €2,878 | +€404 | +16.3% |
| Profit (loss) for the period before taxes | 9903 | -€4,737 | €16,045 | +€20,782 | |
| Income taxes | 67/77 | -€276 | €6,142 | +€6,418 | |
| Profit (loss) for the period | 9904 | -€4,461 | €9,903 | +€14,364 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,461 | €9,903 | +€14,364 |
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 3 October 2026 via checked.be.