CHEMARK: what changed
Two fiscal 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.
CHEMARK
Largest movements
- Receivables within one year +€86,624
up €86,624 (+619.3%), from €13,988 to €100,612
of which Trade receivables: +€90,612
- Current investments +€76,010
up €76,010 (+36.6%), from €207,942 to €283,952
- Tangible fixed assets -€18,212
down €18,212 (-17.5%), from €104,162 to €85,950
of which Furniture and vehicles: -€10,116
- Cash -€12,157
down €12,157 (-5.0%), from €243,955 to €231,797
mainly Receivables within one year (-€86,624) and Current investments (-€76,010)
- Reserves +€108,594
up €108,594 (+27.1%), from €401,141 to €509,736
of which Distributable reserves: +€108,594
- Tax, wage and social debts +€26,558
up €26,558 (+118.0%), from €22,516 to €49,074
of which Taxes: +€26,558
- Trade debts -€12,869
down €12,869 (-70.4%), from €18,283 to €5,414
- Debts after one year +€8,692
up €8,692 (+17.5%), from €49,732 to €58,423
- Gross operating margin +€102,314
up €102,314 (+89.6%), from €114,215 to €216,529
- Taxes +€34,822
up €34,822 (+129.3%), from €26,938 to €61,760
- Financial income +€7,777
up €7,777 (+178.3%), from €4,362 to €12,139
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.
Cash bridge derived
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 | €575,144 | €710,756 | +€135,612 | +23.6% |
| Fixed assets | 21/28 | €105,462 | €87,250 | -€18,212 | -17.3% |
| Tangible fixed assets | 22/27 | €104,162 | €85,950 | -€18,212 | -17.5% |
| Land and buildings | 22 | €69,377 | €61,281 | -€8,096 | -11.7% |
| Furniture and vehicles | 24 | €34,785 | €24,670 | -€10,116 | -29.1% |
| Financial fixed assets | 28 | €1,300 | €1,300 | = | 0.0% |
| Current assets | 29/58 | €469,682 | €623,505 | +€153,824 | +32.8% |
| Amounts receivable within one year | 40/41 | €13,988 | €100,612 | +€86,624 | +619.3% |
| Trade receivables | 40 | €0 | €90,612 | +€90,612 | |
| Other amounts receivable | 41 | €13,988 | €10,000 | -€3,988 | -28.5% |
| Current investments | 50/53 | €207,942 | €283,952 | +€76,010 | +36.6% |
| Cash at bank and in hand | 54/58 | €243,955 | €231,797 | -€12,157 | -5.0% |
| Deferred charges and accrued income | 490/1 | €3,797 | €7,144 | +€3,347 | +88.1% |
| Total equity and liabilities | 10/49 | €575,144 | €710,756 | +€135,612 | +23.6% |
| Equity | 10/15 | €478,641 | €587,236 | +€108,594 | +22.7% |
| Contributions | 10/11 | €77,500 | €77,500 | = | 0.0% |
| Reserves | 13 | €401,141 | €509,736 | +€108,594 | +27.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €401,141 | €509,736 | +€108,594 | +27.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €96,502 | €123,520 | +€27,018 | +28.0% |
| Amounts payable after more than one year | 17 | €49,732 | €58,423 | +€8,692 | +17.5% |
| Other amounts payable | 178/9 | €49,732 | €58,423 | +€8,692 | +17.5% |
| Amounts payable within one year | 42/48 | €46,771 | €58,931 | +€12,160 | +26.0% |
| Current portion of amounts payable after more than one year | 42 | €2,462 | €762 | -€1,699 | -69.0% |
| Trade debts | 44 | €18,283 | €5,414 | -€12,869 | -70.4% |
| Suppliers | 440/4 | €18,283 | €5,414 | -€12,869 | -70.4% |
| Taxes, remuneration and social security | 45 | €22,516 | €49,074 | +€26,558 | +118.0% |
| Taxes | 450/3 | €22,516 | €49,074 | +€26,558 | +118.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €3,510 | €3,680 | +€170 | +4.8% |
| Accrued charges and deferred income | 492/3 | - | €6,166 | +€6,166 | |
| Non-recurring operating income | 76A | €0 | €4,673 | +€4,673 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,318 | €21,205 | +€887 | +4.4% |
| Other operating charges | 640/8 | €1,648 | €1,741 | +€93 | +5.6% |
| Gross operating margin | 9900 | €114,215 | €216,529 | +€102,314 | +89.6% |
| Operating profit (loss) | 9901 | €92,249 | €193,583 | +€101,334 | +109.8% |
| Financial income | 75/76B | €4,362 | €12,139 | +€7,777 | +178.3% |
| Recurring financial income | 75 | €4,362 | €12,139 | +€7,777 | +178.3% |
| Financial charges | 65/66B | €3,938 | €4,368 | +€430 | +10.9% |
| Recurring financial charges | 65 | €3,938 | €4,368 | +€430 | +10.9% |
| Profit (loss) for the period before taxes | 9903 | €92,674 | €201,354 | +€108,681 | +117.3% |
| Income taxes | 67/77 | €26,938 | €61,760 | +€34,822 | +129.3% |
| Profit (loss) for the period | 9904 | €65,736 | €139,594 | +€73,859 | +112.4% |
| Profit (loss) for the period to be appropriated | 9905 | €65,736 | €139,594 | +€73,859 | +112.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.