Chem@Work Consulting: 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@Work Consulting
Largest movements
- Cash +€42,714
up €42,714 (+58.1%), from €73,507 to €116,221
mainly Net result for the year (+€45,983) and Receivables within one year (+€32,825)
- Current investments +€35,000
up €35,000 (+5.4%), from €650,000 to €685,000
- Receivables within one year -€32,825
down €32,825 (-71.2%), from €46,113 to €13,288
of which Trade receivables: -€36,163
- Reserves +€45,983
up €45,983 (+5.5%), from €832,497 to €878,480
of which Distributable reserves: +€45,983
- Tax, wage and social debts -€9,857
no longer reported in 2025 (was €9,857)
- Gross operating margin -€49,599
down €49,599 (-38.8%), from €127,688 to €78,089
- Taxes -€29,427
down €29,427 (-63.2%), from €46,530 to €17,103
- Financial income -€14,521
down €14,521 (-52.1%), from €27,885 to €13,363
- Depreciation +€12,173
up €12,173 (+143%), from €8,495 to €20,668
- Other operating charges +€4,743
up €4,743 (+279%), from €1,701 to €6,444
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 | €880,335 | €917,382 | +€37,046 | +4.2% |
| Fixed assets | 21/28 | €107,447 | €100,972 | -€6,475 | -6.0% |
| Tangible fixed assets | 22/27 | €107,447 | €100,972 | -€6,475 | -6.0% |
| Land and buildings | 22 | €28,545 | €39,036 | +€10,491 | +36.8% |
| Furniture and vehicles | 24 | €78,902 | €61,936 | -€16,965 | -21.5% |
| Current assets | 29/58 | €772,888 | €816,409 | +€43,521 | +5.6% |
| Amounts receivable within one year | 40/41 | €46,113 | €13,288 | -€32,825 | -71.2% |
| Trade receivables | 40 | €36,163 | - | -€36,163 | |
| Other amounts receivable | 41 | €9,950 | €13,288 | +€3,339 | +33.6% |
| Current investments | 50/53 | €650,000 | €685,000 | +€35,000 | +5.4% |
| Cash at bank and in hand | 54/58 | €73,507 | €116,221 | +€42,714 | +58.1% |
| Deferred charges and accrued income | 490/1 | €3,269 | €1,900 | -€1,369 | -41.9% |
| Total equity and liabilities | 10/49 | €880,335 | €917,382 | +€37,046 | +4.2% |
| Equity | 10/15 | €844,897 | €890,880 | +€45,983 | +5.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €832,497 | €878,480 | +€45,983 | +5.5% |
| 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 | €830,637 | €876,620 | +€45,983 | +5.5% |
| Amounts payable | 17/49 | €35,439 | €26,502 | -€8,937 | -25.2% |
| Amounts payable within one year | 42/48 | €35,436 | €26,502 | -€8,934 | -25.2% |
| Trade debts | 44 | €1,555 | €2,117 | +€562 | +36.2% |
| Suppliers | 440/4 | €1,555 | €2,117 | +€562 | +36.2% |
| Taxes, remuneration and social security | 45 | €9,857 | - | -€9,857 | |
| Taxes | 450/3 | €9,857 | - | -€9,857 | |
| Other amounts payable | 47/48 | €24,024 | €24,385 | +€361 | +1.5% |
| Accrued charges and deferred income | 492/3 | €3 | - | -€3 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,495 | €20,668 | +€12,173 | +143% |
| Other operating charges | 640/8 | €1,701 | €6,444 | +€4,743 | +279% |
| Gross operating margin | 9900 | €127,688 | €78,089 | -€49,599 | -38.8% |
| Operating profit (loss) | 9901 | €117,492 | €50,976 | -€66,515 | -56.6% |
| Financial income | 75/76B | €27,885 | €13,363 | -€14,521 | -52.1% |
| Recurring financial income | 75 | €27,885 | €13,363 | -€14,521 | -52.1% |
| Financial charges | 65/66B | €281 | €1,253 | +€972 | +346% |
| Recurring financial charges | 65 | €281 | €293 | +€12 | +4.4% |
| Non-recurring financial charges | 66B | - | €960 | +€960 | |
| Profit (loss) for the period before taxes | 9903 | €145,095 | €63,086 | -€82,009 | -56.5% |
| Income taxes | 67/77 | €46,530 | €17,103 | -€29,427 | -63.2% |
| Profit (loss) for the period | 9904 | €98,565 | €45,983 | -€52,582 | -53.3% |
| Profit (loss) for the period to be appropriated | 9905 | €98,565 | €45,983 | -€52,582 | -53.3% |
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 20 October 2026 via checked.be.