CALDIC BENELUX: 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.
What changed
CALDIC BENELUX
NACE 46.851, Wholesale of industrial chemicals
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€11.9m
2024 · €12.6m-€692,837
Equity
€9.4m
2024 · €9.5m-€92,597
Cash
€8.6m
2024 · €6.8m+€1.8m
Balance sheet total
€51.1m
2024 · €58.8m-€7.7m
Largest movements
Assets
- Receivables within one year -€7.9m
down €7.9m (-22.8%), from €34.4m to €26.6m
of which Other amounts receivable: -€6.7m
- Stocks and contracts -€2.0m
down €2.0m (-19.3%), from €10.3m to €8.3m
- Cash +€1.8m
up €1.8m (+25.8%), from €6.8m to €8.6m
mainly Net result for the year (+€11.9m) and Receivables within one year (+€7.9m)
Equity and liabilities
- Trade debts -€4.4m
down €4.4m (-26.4%), from €16.6m to €12.2m
- Tax, wage and social debts -€2.6m
down €2.6m (-53.0%), from €4.9m to €2.3m
of which Taxes: -€2.2m
- Other debts -€1.1m
down €1.1m (-7.6%), from €14.2m to €13.1m
- Accrued charges and deferred income +€723,494
up €723,494 (+95.2%), from €759,996 to €1.5m
Income statement
- Goods and materials -€11.0m
down €11.0m (-11.6%), from €94.4m to €83.4m
of which Purchases: -€11.2m
- Turnover -€10.8m
down €10.8m (-7.8%), from €138.4m to €127.6m
- Services and other goods +€2.3m
up €2.3m (+14.1%), from €16.2m to €18.4m
- Provisions -€2.2m
down €2.2m, from €2.0m to -€210,514
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.
Result 2024
€12.6m
Turnover
-€10.8m
Other operating income
-€222,199
Goods and materials
+€11.0m
Services and other goods
-€2.3m
Staff costs
+€101,499
Depreciation
-€74,609
Write-downs
-€1.1m
Provisions
+€2.2m
Other operating charges
-€419,585
Financial income
+€134,455
Financial charges
+€119,499
Taxes
+€688,054
Result 2025
€11.9m
raises the resultlowers the result
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.
From operations
+€15.6m
Investment
-€1.8m
Financing
-€12.0m
Cash 2024
€6.8m
From operations (derived)
+€15.6m
Net result for the year
+€11.9m
Depreciation
+€1.3m
Stocks and contracts
+€2.0m
Receivables within one year
+€7.9m
Deferred charges and accrued income
+€103,957
Provisions
-€208,540
Trade debts
-€4.4m
Tax, wage and social debts
-€2.6m
Other debts
-€1.1m
Accrued charges and deferred income
+€723,494
Investment (derived)
-€1.8m
Investment in fixed assets (net)
-€1.8m
Financing
-€12.0m
Debts after one year
+€23
Current portion of long-term debt
+€6,199
Short-term financial debts
-€19,958
Contributions, distributions and other
-€12.0m
Cash 2025
€8.6m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €58,809,154 | €51,116,178 | -€7.7m | -13.1% |
| Fixed assets | 21/28 | €6,895,624 | €7,394,313 | +€498,689 | +7.2% |
| Intangible fixed assets | 21 | €22,389 | €105,359 | +€82,969 | +371% |
| Tangible fixed assets | 22/27 | €6,822,936 | €7,238,656 | +€415,719 | +6.1% |
| Land and buildings | 22 | €2,541,728 | €2,395,750 | -€145,977 | -5.7% |
| Plant, machinery and equipment | 23 | €3,825,615 | €4,498,187 | +€672,572 | +17.6% |
| Furniture and vehicles | 24 | €321,957 | €190,642 | -€131,315 | -40.8% |
| Leasing and similar rights | 25 | €68,220 | €76,786 | +€8,565 | +12.6% |
| Other tangible fixed assets | 26 | €17,170 | €16,656 | -€513 | -3.0% |
| Assets under construction and advance payments | 27 | €48,247 | €60,635 | +€12,389 | +25.7% |
| Financial fixed assets | 28 | €50,298 | €50,298 | = | 0.0% |
| Other financial fixed assets | 284/8 | €50,298 | €50,298 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €50,298 | €50,298 | = | 0.0% |
| Current assets | 29/58 | €51,913,530 | €43,721,866 | -€8.2m | -15.8% |
| Stocks and contracts in progress | 3 | €10,337,357 | €8,345,590 | -€2.0m | -19.3% |
| Stocks | 30/36 | €10,337,357 | €8,345,590 | -€2.0m | -19.3% |
| Goods purchased for resale | 34 | €9,095,885 | €7,515,756 | -€1.6m | -17.4% |
| Advance payments | 36 | €1,241,472 | €829,834 | -€411,638 | -33.2% |
| Amounts receivable within one year | 40/41 | €34,405,713 | €26,554,788 | -€7.9m | -22.8% |
| Trade receivables | 40 | €5,398,617 | €4,267,627 | -€1.1m | -20.9% |
| Other amounts receivable | 41 | €29,007,096 | €22,287,160 | -€6.7m | -23.2% |
| Cash at bank and in hand | 54/58 | €6,814,543 | €8,569,528 | +€1.8m | +25.8% |
| Deferred charges and accrued income | 490/1 | €355,917 | €251,960 | -€103,957 | -29.2% |
| Total equity and liabilities | 10/49 | €58,809,154 | €51,116,178 | -€7.7m | -13.1% |
| Equity | 10/15 | €9,451,768 | €9,359,171 | -€92,597 | -1.0% |
| Contributions | 10/11 | €2,347,567 | €2,347,567 | = | 0.0% |
| Capital | 10 | €2,347,567 | €2,347,567 | = | 0.0% |
| Issued capital | 100 | €2,347,567 | €2,347,567 | = | 0.0% |
| Reserves | 13 | €483,131 | €483,131 | = | 0.0% |
| Non-distributable reserves | 130/1 | €234,757 | €234,757 | = | 0.0% |
| Legal reserve | 130 | €234,757 | €234,757 | = | 0.0% |
| Tax-exempt reserves | 132 | €248,374 | €248,374 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,621,070 | €6,528,473 | -€92,597 | -1.4% |
| Provisions and deferred taxes | 16 | €10,787,739 | €10,579,199 | -€208,540 | -1.9% |
| Provisions for liabilities and charges | 160/5 | €10,787,739 | €10,579,199 | -€208,540 | -1.9% |
| Pensions and similar obligations | 160 | €165,365 | €167,339 | +€1,974 | +1.2% |
| Major repairs and maintenance | 162 | €113,273 | €109,025 | -€4,248 | -3.8% |
| Environmental obligations | 163 | €10,131,583 | €9,925,317 | -€206,266 | -2.0% |
| Other liabilities and charges | 164/5 | €377,518 | €377,518 | = | 0.0% |
| Amounts payable | 17/49 | €38,569,647 | €31,177,808 | -€7.4m | -19.2% |
| Amounts payable after more than one year | 17 | €47,211 | €47,235 | +€23 | 0.0% |
| Financial debts | 170/4 | €47,211 | €47,235 | +€23 | 0.0% |
| Leasing and similar obligations | 172 | €47,211 | €47,235 | +€23 | 0.0% |
| Amounts payable within one year | 42/48 | €37,762,439 | €29,647,084 | -€8.1m | -21.5% |
| Current portion of amounts payable after more than one year | 42 | €16,953 | €23,151 | +€6,199 | +36.6% |
| Financial debts | 43 | €1,928,913 | €1,908,955 | -€19,958 | -1.0% |
| Credit institutions | 430/8 | €1,928,913 | €1,908,955 | -€19,958 | -1.0% |
| Trade debts | 44 | €16,648,506 | €12,246,461 | -€4.4m | -26.4% |
| Suppliers | 440/4 | €16,648,506 | €12,246,461 | -€4.4m | -26.4% |
| Taxes, remuneration and social security | 45 | €4,942,504 | €2,321,657 | -€2.6m | -53.0% |
| Taxes | 450/3 | €3,305,728 | €1,101,692 | -€2.2m | -66.7% |
| Remuneration and social security | 454/9 | €1,636,775 | €1,219,965 | -€416,810 | -25.5% |
| Other amounts payable | 47/48 | €14,225,564 | €13,146,860 | -€1.1m | -7.6% |
| Accrued charges and deferred income | 492/3 | €759,996 | €1,483,490 | +€723,494 | +95.2% |
| Operating income | 70/76A | €141,480,937 | €130,424,422 | -€11.1m | -7.8% |
| Turnover | 70 | €138,426,636 | €127,592,321 | -€10.8m | -7.8% |
| Other operating income | 74 | €3,054,301 | €2,832,102 | -€222,199 | -7.3% |
| Operating charges | 60/66A | €125,149,416 | €115,727,746 | -€9.4m | -7.5% |
| Goods for resale, raw materials and consumables | 60 | €94,350,525 | €83,393,838 | -€11.0m | -11.6% |
| Purchases | 600/8 | €93,513,143 | €82,283,434 | -€11.2m | -12.0% |
| Change in stocks: decrease (increase) | 609 | €837,382 | €1,110,404 | +€273,022 | +32.6% |
| Services and other goods | 61 | €16,159,571 | €18,434,126 | +€2.3m | +14.1% |
| Remuneration, social security and pensions | 62 | €11,505,239 | €11,403,740 | -€101,499 | -0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,268,113 | €1,342,722 | +€74,609 | +5.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€551,535 | €504,645 | +€1.1m | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €1,977,900 | -€210,514 | -€2.2m | |
| Other operating charges | 640/8 | €439,604 | €859,188 | +€419,585 | +95.4% |
| Operating profit (loss) | 9901 | €16,331,521 | €14,696,677 | -€1.6m | -10.0% |
| Financial income | 75/76B | €2,034,187 | €2,168,642 | +€134,455 | +6.6% |
| Recurring financial income | 75 | €2,034,187 | €2,168,642 | +€134,455 | +6.6% |
| Income from financial fixed assets | 750 | €308 | - | -€308 | |
| Income from current assets | 751 | €1,848,680 | €1,965,861 | +€117,181 | +6.3% |
| Other financial income | 752/9 | €185,199 | €202,780 | +€17,581 | +9.5% |
| Financial charges | 65/66B | €1,160,739 | €1,041,240 | -€119,499 | -10.3% |
| Recurring financial charges | 65 | €1,160,739 | €1,041,240 | -€119,499 | -10.3% |
| Debt charges | 650 | €32,203 | €41,964 | +€9,761 | +30.3% |
| Other financial charges | 652/9 | €1,128,536 | €999,276 | -€129,260 | -11.5% |
| Profit (loss) for the period before taxes | 9903 | €17,204,969 | €15,824,078 | -€1.4m | -8.0% |
| Income taxes | 67/77 | €4,604,730 | €3,916,676 | -€688,054 | -14.9% |
| Taxes | 670/3 | €4,604,730 | €4,174,943 | -€429,787 | -9.3% |
| Tax adjustments and reversals of tax provisions | 77 | - | €258,267 | +€258,267 | |
| Profit (loss) for the period | 9904 | €12,600,240 | €11,907,403 | -€692,837 | -5.5% |
| Profit (loss) for the period to be appropriated | 9905 | €12,600,240 | €11,907,403 | -€692,837 | -5.5% |
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 16 October 2026 via checked.be.