CHEMALUP: 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.
CHEMALUP
Largest movements
- Stocks and contracts +€44,470
up €44,470 (+19.0%), from €233,713 to €278,183
- Receivables within one year +€32,209
up €32,209 (+51.3%), from €62,800 to €95,009
of which Other amounts receivable: +€24,891
- Financial fixed assets +€7,500
new in 2025: €7,500
- Deferred charges and accrued income +€5,288
up €5,288 (+630%), from €840 to €6,128
- Profit (loss) carried forward +€36,709
up €36,709 (+40.4%), from €90,919 to €127,628
- Trade debts +€26,552
up €26,552 (+24.1%), from €110,071 to €136,623
- Debts after one year +€17,479
up €17,479 (+92.2%), from €18,959 to €36,438
of which Other amounts payable: +€25,000
- Tax, wage and social debts +€14,957
up €14,957 (+32.6%), from €45,870 to €60,828
of which Taxes: +€14,905
- Gross operating margin +€77,023
up €77,023, from -€4,789 to €72,234
- Staff costs +€12,908
up €12,908 (+21,834%), from €59 to €12,967
- Financial charges -€5,256
down €5,256 (-27.3%), from €19,260 to €14,004
- Taxes +€4,547
up €4,547 (+3,370%), from €135 to €4,681
- Financial income +€2,443
up €2,443 (+228%), from €1,071 to €3,514
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.
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 | €317,465 | €411,115 | +€93,650 | +29.5% |
| Fixed assets | 21/28 | €18,081 | €26,887 | +€8,806 | +48.7% |
| Tangible fixed assets | 22/27 | €18,081 | €19,387 | +€1,306 | +7.2% |
| Furniture and vehicles | 24 | €5,851 | €3,283 | -€2,569 | -43.9% |
| Other tangible fixed assets | 26 | €12,229 | €16,104 | +€3,875 | +31.7% |
| Financial fixed assets | 28 | - | €7,500 | +€7,500 | |
| Current assets | 29/58 | €299,385 | €384,228 | +€84,844 | +28.3% |
| Stocks and contracts in progress | 3 | €233,713 | €278,183 | +€44,470 | +19.0% |
| Stocks | 30/36 | €233,713 | €278,183 | +€44,470 | +19.0% |
| Amounts receivable within one year | 40/41 | €62,800 | €95,009 | +€32,209 | +51.3% |
| Trade receivables | 40 | €30,342 | €37,660 | +€7,318 | +24.1% |
| Other amounts receivable | 41 | €32,458 | €57,349 | +€24,891 | +76.7% |
| Cash at bank and in hand | 54/58 | €2,032 | €4,908 | +€2,877 | +142% |
| Deferred charges and accrued income | 490/1 | €840 | €6,128 | +€5,288 | +630% |
| Total equity and liabilities | 10/49 | €317,465 | €411,115 | +€93,650 | +29.5% |
| Equity | 10/15 | €111,379 | €148,088 | +€36,709 | +33.0% |
| Contributions | 10/11 | €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 | €90,919 | €127,628 | +€36,709 | +40.4% |
| Amounts payable | 17/49 | €206,086 | €263,027 | +€56,941 | +27.6% |
| Amounts payable after more than one year | 17 | €18,959 | €36,438 | +€17,479 | +92.2% |
| Financial debts | 170/4 | €18,959 | €11,438 | -€7,521 | -39.7% |
| Other amounts payable | 178/9 | - | €25,000 | +€25,000 | |
| Amounts payable within one year | 42/48 | €170,448 | €208,757 | +€38,309 | +22.5% |
| Current portion of amounts payable after more than one year | 42 | €7,092 | €7,521 | +€428 | +6.0% |
| Financial debts | 43 | €6,648 | €3,019 | -€3,629 | -54.6% |
| Credit institutions | 430/8 | €6,019 | - | -€6,019 | |
| Other loans | 439 | €629 | €3,019 | +€2,390 | +380% |
| Trade debts | 44 | €110,071 | €136,623 | +€26,552 | +24.1% |
| Suppliers | 440/4 | €110,071 | €136,623 | +€26,552 | +24.1% |
| Taxes, remuneration and social security | 45 | €45,870 | €60,828 | +€14,957 | +32.6% |
| Taxes | 450/3 | €45,870 | €60,775 | +€14,905 | +32.5% |
| Remuneration and social security | 454/9 | - | €53 | +€53 | |
| Other amounts payable | 47/48 | €767 | €767 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €16,679 | €17,832 | +€1,153 | +6.9% |
| Remuneration, social security and pensions | 62 | €59 | €12,967 | +€12,908 | +21,834% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,076 | €6,650 | -€425 | -6.0% |
| Other operating charges | 640/8 | €1,891 | €736 | -€1,154 | -61.1% |
| Non-recurring operating charges | 66A | €116 | - | -€116 | |
| Gross operating margin | 9900 | -€4,789 | €72,234 | +€77,023 | |
| Operating profit (loss) | 9901 | -€13,930 | €51,880 | +€65,811 | |
| Financial income | 75/76B | €1,071 | €3,514 | +€2,443 | +228% |
| Recurring financial income | 75 | €1,071 | €3,514 | +€2,443 | +228% |
| Financial charges | 65/66B | €19,260 | €14,004 | -€5,256 | -27.3% |
| Recurring financial charges | 65 | €19,260 | €14,004 | -€5,256 | -27.3% |
| Profit (loss) for the period before taxes | 9903 | -€32,119 | €41,390 | +€73,510 | |
| Income taxes | 67/77 | €135 | €4,681 | +€4,547 | +3,370% |
| Profit (loss) for the period | 9904 | -€32,254 | €36,709 | +€68,963 | |
| Profit (loss) for the period to be appropriated | 9905 | -€32,254 | €36,709 | +€68,963 |
Source: filed annual accounts (NBB), financial years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.