CHEMCOM: 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.
CHEMCOM
Largest movements
- Intangible fixed assets -€742,674
no longer reported in 2025 (was €742,674)
- Receivables within one year -€664,225
down €664,225 (-98.9%), from €671,480 to €7,255
of which Trade receivables: -€539,170
- Debts after one year -€1.2m
no longer reported in 2025 (was €1.2m)
- Trade debts -€297,519
down €297,519 (-99.3%), from €299,699 to €2,180
- Other debts +€167,146
up €167,146 (+4784.2%), from €3,494 to €170,640
- Profit (loss) carried forward -€75,173
down €75,173 (-2.4%), from -€3.2m to -€3.2m
- Tax, wage and social debts -€54,037
no longer reported in 2025 (was €54,037)
- Gross operating margin -€764,511
down €764,511 (-95.0%), from €804,883 to €40,372
- Staff costs -€480,728
down €480,728 (-97.4%), from €493,341 to €12,613
- Depreciation -€420,073
down €420,073 (-90.7%), from €463,373 to €43,300
- Financial charges +€33,167
up €33,167 (+95.9%), from €34,567 to €67,734
- Other operating charges -€16,574
no longer reported in 2025 (was €16,574)
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 | €1,559,033 | €136,368 | -€1.4m | -91.3% |
| Fixed assets | 21/28 | €756,246 | €589 | -€755,657 | -99.9% |
| Intangible fixed assets | 21 | €742,674 | - | -€742,674 | |
| Tangible fixed assets | 22/27 | €12,620 | - | -€12,620 | |
| Plant, machinery and equipment | 23 | €12,615 | - | -€12,615 | |
| Furniture and vehicles | 24 | €5 | - | -€5 | |
| Financial fixed assets | 28 | €952 | €589 | -€363 | -38.1% |
| Current assets | 29/58 | €802,787 | €135,779 | -€667,008 | -83.1% |
| Amounts receivable within one year | 40/41 | €671,480 | €7,255 | -€664,225 | -98.9% |
| Trade receivables | 40 | €541,795 | €2,625 | -€539,170 | -99.5% |
| Other amounts receivable | 41 | €129,685 | €4,630 | -€125,054 | -96.4% |
| Cash at bank and in hand | 54/58 | €126,409 | €128,524 | +€2,115 | +1.7% |
| Deferred charges and accrued income | 490/1 | €4,898 | - | -€4,898 | |
| Total equity and liabilities | 10/49 | €1,559,033 | €136,368 | -€1.4m | -91.3% |
| Equity | 10/15 | €38,722 | -€36,451 | -€75,173 | |
| Contributions | 10/11 | €3,196,635 | €3,196,635 | = | 0.0% |
| Capital | 10 | €3,196,635 | €3,196,635 | = | 0.0% |
| Issued capital | 100 | €3,196,635 | €3,196,635 | = | 0.0% |
| Reserves | 13 | €13,901 | €13,901 | = | 0.0% |
| Non-distributable reserves | 130/1 | €13,901 | €13,901 | = | 0.0% |
| Legal reserve | 130 | €13,901 | €13,901 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,171,813 | -€3,246,986 | -€75,173 | -2.4% |
| Amounts payable | 17/49 | €1,520,311 | €172,819 | -€1.3m | -88.6% |
| Amounts payable after more than one year | 17 | €1,161,845 | - | -€1.2m | |
| Financial debts | 170/4 | €1,161,845 | - | -€1.2m | |
| Amounts payable within one year | 42/48 | €357,230 | €172,819 | -€184,411 | -51.6% |
| Trade debts | 44 | €299,699 | €2,180 | -€297,519 | -99.3% |
| Suppliers | 440/4 | €299,699 | €2,180 | -€297,519 | -99.3% |
| Taxes, remuneration and social security | 45 | €54,037 | - | -€54,037 | |
| Remuneration and social security | 454/9 | €54,037 | - | -€54,037 | |
| Other amounts payable | 47/48 | €3,494 | €170,640 | +€167,146 | +4784.2% |
| Accrued charges and deferred income | 492/3 | €1,236 | - | -€1,236 | |
| Remuneration, social security and pensions | 62 | €493,341 | €12,613 | -€480,728 | -97.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €463,373 | €43,300 | -€420,073 | -90.7% |
| Other operating charges | 640/8 | €16,574 | - | -€16,574 | |
| Gross operating margin | 9900 | €804,883 | €40,372 | -€764,511 | -95.0% |
| Operating profit (loss) | 9901 | -€168,404 | -€15,540 | +€152,864 | +90.8% |
| Financial income | 75/76B | €16,764 | €8,101 | -€8,663 | -51.7% |
| Recurring financial income | 75 | €16,764 | €8,101 | -€8,663 | -51.7% |
| Financial charges | 65/66B | €34,567 | €67,734 | +€33,167 | +95.9% |
| Recurring financial charges | 65 | €34,567 | €67,734 | +€33,167 | +95.9% |
| Profit (loss) for the period before taxes | 9903 | -€186,207 | -€75,173 | +€111,034 | +59.6% |
| Income taxes | 67/77 | €1 | - | -€1 | |
| Profit (loss) for the period | 9904 | -€186,208 | -€75,173 | +€111,035 | +59.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€186,208 | -€75,173 | +€111,035 | +59.6% |
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 1 October 2026 via checked.be.