CHEMADVISOR EUROPE: 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.
CHEMADVISOR EUROPE
Largest movements
- Receivables within one year +€122,528
up €122,528 (+46.0%), from €266,558 to €389,086
of which Trade receivables: +€102,974
- Cash -€44,836
down €44,836 (-48.5%), from €92,492 to €47,657
mainly Debts after one year (-€2.4m) and Net result for the year (-€1.2m)
- Tangible fixed assets -€6,561
down €6,561 (-68.5%), from €9,574 to €3,013
- Other debts +€4.4m
new in 2025: €4.4m
- Debts after one year -€2.4m
no longer reported in 2025 (was €2.4m)
- Profit (loss) carried forward -€1.2m
down €1.2m (-32.1%), from -€3.8m to -€5.0m
- Trade debts -€630,877
down €630,877 (-92.2%), from €684,543 to €53,666
- Accrued charges and deferred income -€211,514
down €211,514 (-28.5%), from €741,891 to €530,377
- Gross operating margin -€135,793
down €135,793 (-19.6%), from €693,516 to €557,723
- Staff costs -€71,990
down €71,990 (-4.2%), from €1.7m to €1.6m
- Financial income +€15,173
new in 2025: €15,173
- Financial charges +€14,622
up €14,622 (+12.3%), from €119,193 to €133,815
- Other operating charges +€12,593
up €12,593 (+1,163%), from €1,082 to €13,675
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 | €368,625 | €439,755 | +€71,131 | +19.3% |
| Fixed assets | 21/28 | €9,574 | €3,013 | -€6,561 | -68.5% |
| Tangible fixed assets | 22/27 | €9,574 | €3,013 | -€6,561 | -68.5% |
| Furniture and vehicles | 24 | €9,574 | €3,013 | -€6,561 | -68.5% |
| Current assets | 29/58 | €359,050 | €436,742 | +€77,692 | +21.6% |
| Amounts receivable within one year | 40/41 | €266,558 | €389,086 | +€122,528 | +46.0% |
| Trade receivables | 40 | €263,183 | €366,157 | +€102,974 | +39.1% |
| Other amounts receivable | 41 | €3,375 | €22,928 | +€19,554 | +579% |
| Cash at bank and in hand | 54/58 | €92,492 | €47,657 | -€44,836 | -48.5% |
| Total equity and liabilities | 10/49 | €368,625 | €439,755 | +€71,131 | +19.3% |
| Equity | 10/15 | -€3,732,651 | -€4,965,153 | -€1.2m | -33.0% |
| Contributions | 10/11 | €40,977 | €18,600 | -€22,377 | -54.6% |
| Contributions outside capital | 11 | €40,977 | €18,600 | -€22,377 | -54.6% |
| Share premium | 1100/10 | €22,377 | - | -€22,377 | |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,775,488 | -€4,985,613 | -€1.2m | -32.1% |
| Amounts payable | 17/49 | €4,101,276 | €5,404,908 | +€1.3m | +31.8% |
| Amounts payable after more than one year | 17 | €2,410,000 | - | -€2.4m | |
| Other amounts payable | 178/9 | €2,410,000 | - | -€2.4m | |
| Amounts payable within one year | 42/48 | €949,385 | €4,874,531 | +€3.9m | +413% |
| Trade debts | 44 | €684,543 | €53,666 | -€630,877 | -92.2% |
| Suppliers | 440/4 | €684,543 | €53,666 | -€630,877 | -92.2% |
| Advances received on contracts in progress | 46 | €12,422 | €12,422 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €252,420 | €403,025 | +€150,605 | +59.7% |
| Taxes | 450/3 | €6,920 | €4,622 | -€2,298 | -33.2% |
| Remuneration and social security | 454/9 | €245,500 | €398,403 | +€152,903 | +62.3% |
| Other amounts payable | 47/48 | - | €4,405,419 | +€4.4m | |
| Accrued charges and deferred income | 492/3 | €741,891 | €530,377 | -€211,514 | -28.5% |
| Remuneration, social security and pensions | 62 | €1,700,959 | €1,628,969 | -€71,990 | -4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,966 | €6,561 | -€3,405 | -34.2% |
| Other operating charges | 640/8 | €1,082 | €13,675 | +€12,593 | +1,163% |
| Gross operating margin | 9900 | €693,516 | €557,723 | -€135,793 | -19.6% |
| Operating profit (loss) | 9901 | -€1,018,492 | -€1,091,482 | -€72,991 | -7.2% |
| Financial income | 75/76B | - | €15,173 | +€15,173 | |
| Recurring financial income | 75 | - | €15,173 | +€15,173 | |
| Financial charges | 65/66B | €119,193 | €133,815 | +€14,622 | +12.3% |
| Recurring financial charges | 65 | €119,193 | €133,815 | +€14,622 | +12.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,137,685 | -€1,210,125 | -€72,440 | -6.4% |
| Profit (loss) for the period | 9904 | -€1,137,685 | -€1,210,125 | -€72,440 | -6.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,137,685 | -€1,210,125 | -€72,440 | -6.4% |
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 30 October 2026 via checked.be.