CHEM PRO: 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.
CHEM PRO
Largest movements
- Receivables within one year +€124,365
up €124,365 (+148%), from €84,272 to €208,636
- Cash +€38,559
up €38,559 (+293%), from €13,158 to €51,717
mainly Trade debts (+€168,038) and Net result for the year (+€60)
- Trade debts +€168,038
up €168,038 (+4,515%), from €3,722 to €171,759
- Tax, wage and social debts -€5,124
down €5,124 (-6.0%), from €84,966 to €79,842
of which Taxes: -€2,813
- Gross operating margin -€48,710
down €48,710 (-5.8%), from €835,503 to €786,793
- Staff costs -€48,646
down €48,646 (-5.8%), from €834,282 to €785,636
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 | €97,470 | €260,353 | +€162,883 | +167% |
| Fixed assets | 21/28 | €40 | €0 | -€40 | -100% |
| Tangible fixed assets | 22/27 | €40 | €0 | -€40 | -100% |
| Furniture and vehicles | 24 | €40 | €0 | -€40 | -100% |
| Current assets | 29/58 | €97,430 | €260,353 | +€162,923 | +167% |
| Amounts receivable within one year | 40/41 | €84,272 | €208,636 | +€124,365 | +148% |
| Trade receivables | 40 | €84,272 | €208,636 | +€124,365 | +148% |
| Cash at bank and in hand | 54/58 | €13,158 | €51,717 | +€38,559 | +293% |
| Total equity and liabilities | 10/49 | €97,470 | €260,353 | +€162,883 | +167% |
| Equity | 10/15 | €8,692 | €8,752 | +€60 | +0.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €632 | €692 | +€60 | +9.4% |
| Amounts payable | 17/49 | €88,778 | €251,601 | +€162,823 | +183% |
| Amounts payable within one year | 42/48 | €88,688 | €251,601 | +€162,914 | +184% |
| Trade debts | 44 | €3,722 | €171,759 | +€168,038 | +4,515% |
| Suppliers | 440/4 | €3,722 | €171,759 | +€168,038 | +4,515% |
| Taxes, remuneration and social security | 45 | €84,966 | €79,842 | -€5,124 | -6.0% |
| Taxes | 450/3 | €13,168 | €10,355 | -€2,813 | -21.4% |
| Remuneration and social security | 454/9 | €71,798 | €69,487 | -€2,311 | -3.2% |
| Accrued charges and deferred income | 492/3 | €90 | €0 | -€90 | -100% |
| Remuneration, social security and pensions | 62 | €834,282 | €785,636 | -€48,646 | -5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €359 | €40 | -€318 | -88.8% |
| Other operating charges | 640/8 | €304 | €312 | +€8 | +2.6% |
| Gross operating margin | 9900 | €835,503 | €786,793 | -€48,710 | -5.8% |
| Operating profit (loss) | 9901 | €559 | €805 | +€247 | +44.2% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €81 | €117 | +€36 | +44.8% |
| Recurring financial charges | 65 | €81 | €117 | +€36 | +44.8% |
| Profit (loss) for the period before taxes | 9903 | €478 | €688 | +€210 | +44.1% |
| Income taxes | 67/77 | €418 | €629 | +€210 | +50.3% |
| Profit (loss) for the period | 9904 | €59 | €60 | +€0 | +0.3% |
| Profit (loss) for the period to be appropriated | 9905 | €59 | €60 | +€0 | +0.3% |
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 17 October 2026 via checked.be.