CHEMBO BEVIL SA: 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.
What changed
CHEMBO BEVIL SA
NACE 20.411, Manufacture of chemicals and chemical products
financial year 31-12-2024 compared with 31-12-2023filed annual accounts (NBB)
Net result for the year
-€774,432
31-12-2023 · -€180,169-€594,263
Equity
€1.9m
31-12-2023 · €2.7m-€774,434
Cash
€30,497
31-12-2023 · €239,284-€208,787
Balance sheet total
€8.6m
31-12-2023 · €8.3m+€286,133
Largest movements
Assets
- Receivables within one year +€414,044
up €414,044 (+13.9%), from €3.0m to €3.4m
of which Trade receivables: +€219,702
- Cash -€208,787
down €208,787 (-87.3%), from €239,284 to €30,497
mainly Net result for the year (-€774,432) and Receivables within one year (-€414,044)
- Receivables after one year +€206,205
up €206,205 (+15.1%), from €1.4m to €1.6m
- Tangible fixed assets -€179,217
down €179,217 (-16.8%), from €1.1m to €889,804
of which Plant, machinery and equipment: -€114,161
Equity and liabilities
- Debts after one year +€1.3m
up €1.3m (+194%), from €691,062 to €2.0m
of which Financial debts: +€1.3m
- Profit (loss) carried forward -€774,434
down €774,434 (-32.1%), from €2.4m to €1.6m
- Tax, wage and social debts -€255,270
down €255,270 (-34.0%), from €750,996 to €495,726
of which Remuneration and social security: -€266,396
- Short-term financial debts +€189,039
up €189,039 (+11.3%), from €1.7m to €1.9m
of which Other loans: +€195,827
- Current portion of long-term debt -€124,245
down €124,245 (-38.5%), from €322,346 to €198,101
Income statement
- Services and other goods +€210,594
up €210,594 (+7.4%), from €2.9m to €3.1m
- Staff costs +€201,142
up €201,142 (+10.1%), from €2.0m to €2.2m
From the 31-12-2023 result to the 31-12-2024 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.
Result 31-12-2023
-€180,169
Turnover
-€20,048
Other operating income
-€17,429
Goods and materials
-€21,580
Services and other goods
-€210,594
Staff costs
-€201,142
Depreciation
+€33,144
Write-downs
-€52,224
Provisions
-€18,444
Other operating charges
-€43,130
Other operating items
-€1,385
Financial income
-€17,765
Financial charges
-€23,666
Result 31-12-2024
-€774,432
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
Derived from the 31-12-2023 and 31-12-2024 balance sheets and the 31-12-2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
-€1.4m
Investment
-€189,666
Financing
+€1.4m
Cash 31-12-2023
€239,284
From operations (derived)
-€1.4m
Net result for the year
-€774,432
Depreciation
+€371,719
Receivables after one year
-€206,205
Stocks and contracts
-€60,865
Receivables within one year
-€414,044
Deferred charges and accrued income
+€4,141
Trade debts
-€108,760
Tax, wage and social debts
-€255,270
Other debts
-€285
Accrued charges and deferred income
+€19,826
Investment (derived)
-€189,666
Investment in fixed assets (net)
-€189,666
Financing
+€1.4m
Debts after one year
+€1.3m
Current portion of long-term debt
-€124,245
Short-term financial debts
+€189,039
Contributions, distributions and other
-€2
Cash 31-12-2024
€30,497
brings cash intakes cash out
Every line side by side
| Line | Code | 31-12-2023 | 31-12-2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,334,763 | €8,620,896 | +€286,133 | +3.4% |
| Fixed assets | 21/28 | €1,446,555 | €1,264,502 | -€182,053 | -12.6% |
| Intangible fixed assets | 21 | €354,963 | €352,127 | -€2,836 | -0.8% |
| Tangible fixed assets | 22/27 | €1,069,021 | €889,804 | -€179,217 | -16.8% |
| Land and buildings | 22 | €393,368 | €402,114 | +€8,746 | +2.2% |
| Plant, machinery and equipment | 23 | €356,833 | €242,673 | -€114,161 | -32.0% |
| Furniture and vehicles | 24 | €49,798 | €51,668 | +€1,870 | +3.8% |
| Leasing and similar rights | 25 | €269,022 | €193,350 | -€75,673 | -28.1% |
| Financial fixed assets | 28 | €22,571 | €22,571 | = | 0.0% |
| Other financial fixed assets | 284/8 | €22,571 | €22,571 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €22,571 | €22,571 | = | 0.0% |
| Current assets | 29/58 | €6,888,208 | €7,356,394 | +€468,186 | +6.8% |
| Amounts receivable after more than one year | 29 | €1,364,875 | €1,571,080 | +€206,205 | +15.1% |
| Other amounts receivable | 291 | €1,364,875 | €1,571,080 | +€206,205 | +15.1% |
| Stocks and contracts in progress | 3 | €2,300,705 | €2,361,571 | +€60,865 | +2.6% |
| Stocks | 30/36 | €2,300,705 | €2,361,571 | +€60,865 | +2.6% |
| Raw materials and consumables | 30/31 | €1,538,006 | €1,701,303 | +€163,297 | +10.6% |
| Goods purchased for resale | 34 | €762,699 | €660,268 | -€102,432 | -13.4% |
| Amounts receivable within one year | 40/41 | €2,978,851 | €3,392,895 | +€414,044 | +13.9% |
| Trade receivables | 40 | €2,546,168 | €2,765,870 | +€219,702 | +8.6% |
| Other amounts receivable | 41 | €432,683 | €627,025 | +€194,342 | +44.9% |
| Cash at bank and in hand | 54/58 | €239,284 | €30,497 | -€208,787 | -87.3% |
| Deferred charges and accrued income | 490/1 | €4,492 | €351 | -€4,141 | -92.2% |
| Total equity and liabilities | 10/49 | €8,334,763 | €8,620,896 | +€286,133 | +3.4% |
| Equity | 10/15 | €2,715,856 | €1,941,422 | -€774,434 | -28.5% |
| Contributions | 10/11 | €248,000 | €248,000 | = | 0.0% |
| Capital | 10 | €248,000 | €248,000 | = | 0.0% |
| Issued capital | 100 | €248,000 | €248,000 | = | 0.0% |
| Reserves | 13 | €57,451 | €57,451 | = | 0.0% |
| Non-distributable reserves | 130/1 | €50,099 | €50,099 | = | 0.0% |
| Legal reserve | 130 | €50,099 | €50,099 | = | 0.0% |
| Distributable reserves | 133 | €7,352 | €7,352 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,410,405 | €1,635,971 | -€774,434 | -32.1% |
| Provisions and deferred taxes | 16 | €22,371 | €22,371 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €22,371 | €22,371 | = | 0.0% |
| Other liabilities and charges | 164/5 | €22,371 | €22,371 | = | 0.0% |
| Amounts payable | 17/49 | €5,596,537 | €6,657,103 | +€1.1m | +19.0% |
| Amounts payable after more than one year | 17 | €691,062 | €2,031,323 | +€1.3m | +194% |
| Financial debts | 170/4 | €383,091 | €1,669,028 | +€1.3m | +336% |
| Credit institutions | 173 | €383,091 | €1,669,028 | +€1.3m | +336% |
| Other amounts payable | 178/9 | €307,971 | €362,296 | +€54,325 | +17.6% |
| Amounts payable within one year | 42/48 | €4,905,475 | €4,605,953 | -€299,521 | -6.1% |
| Current portion of amounts payable after more than one year | 42 | €322,346 | €198,101 | -€124,245 | -38.5% |
| Financial debts | 43 | €1,668,967 | €1,858,006 | +€189,039 | +11.3% |
| Credit institutions | 430/8 | €417,173 | €410,385 | -€6,788 | -1.6% |
| Other loans | 439 | €1,251,795 | €1,447,621 | +€195,827 | +15.6% |
| Trade debts | 44 | €2,159,879 | €2,051,119 | -€108,760 | -5.0% |
| Suppliers | 440/4 | €2,159,879 | €2,051,119 | -€108,760 | -5.0% |
| Taxes, remuneration and social security | 45 | €750,996 | €495,726 | -€255,270 | -34.0% |
| Taxes | 450/3 | €89,950 | €101,076 | +€11,126 | +12.4% |
| Remuneration and social security | 454/9 | €661,046 | €394,651 | -€266,396 | -40.3% |
| Other amounts payable | 47/48 | €3,286 | €3,001 | -€285 | -8.7% |
| Accrued charges and deferred income | 492/3 | - | €19,826 | +€19,826 | |
| Operating income | 70/76A | €11,932,750 | €11,895,273 | -€37,477 | -0.3% |
| Turnover | 70 | €11,659,709 | €11,639,661 | -€20,048 | -0.2% |
| Other operating income | 74 | €273,041 | €255,612 | -€17,429 | -6.4% |
| Operating charges | 60/66A | €12,018,038 | €12,533,393 | +€515,355 | +4.3% |
| Goods for resale, raw materials and consumables | 60 | €6,739,184 | €6,760,764 | +€21,580 | +0.3% |
| Purchases | 600/8 | €6,860,275 | €6,873,854 | +€13,579 | +0.2% |
| Change in stocks: decrease (increase) | 609 | -€121,090 | -€113,089 | +€8,001 | +6.6% |
| Services and other goods | 61 | €2,856,701 | €3,067,294 | +€210,594 | +7.4% |
| Remuneration, social security and pensions | 62 | €1,992,651 | €2,193,793 | +€201,142 | +10.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €404,863 | €371,719 | -€33,144 | -8.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €52,224 | +€52,224 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€18,444 | - | +€18,444 | |
| Other operating charges | 640/8 | €43,083 | €86,213 | +€43,130 | +100% |
| Non-recurring operating charges | 66A | - | €1,385 | +€1,385 | |
| Operating profit (loss) | 9901 | -€85,288 | -€638,120 | -€552,832 | -648% |
| Financial income | 75/76B | €52,594 | €34,828 | -€17,765 | -33.8% |
| Recurring financial income | 75 | €52,594 | €34,828 | -€17,765 | -33.8% |
| Income from current assets | 751 | €52,589 | €34,828 | -€17,761 | -33.8% |
| Other financial income | 752/9 | €4 | - | -€4 | |
| Financial charges | 65/66B | €147,475 | €171,140 | +€23,666 | +16.0% |
| Recurring financial charges | 65 | €147,475 | €171,140 | +€23,666 | +16.0% |
| Debt charges | 650 | €147,475 | €60,182 | -€87,293 | -59.2% |
| Other financial charges | 652/9 | - | €110,958 | +€110,958 | |
| Profit (loss) for the period before taxes | 9903 | -€180,169 | -€774,432 | -€594,263 | -330% |
| Profit (loss) for the period | 9904 | -€180,169 | -€774,432 | -€594,263 | -330% |
| Profit (loss) for the period to be appropriated | 9905 | -€180,169 | -€774,432 | -€594,263 | -330% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.