Chemcopack: 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.
Chemcopack
Largest movements
- Receivables within one year +€377,813
up €377,813 (+41.5%), from €910,210 to €1.3m
of which Trade receivables: +€368,245
- Debts after one year +€3.0m
up €3.0m (+100.0%), from €3.0m to €6.0m
- Profit (loss) carried forward -€911,640
down €911,640 (-98.5%), from -€925,788 to -€1.8m
- Trade debts -€877,513
down €877,513 (-50.5%), from €1.7m to €859,755
- Other debts -€592,253
no longer reported in 2025 (was €592,253)
- Reserves -€173,733
down €173,733 (-22.5%), from €771,717 to €597,984
of which Tax-exempt reserves: -€173,733
- Gross operating margin -€591,644
down €591,644 (-38.6%), from €1.5m to €940,064
- Depreciation +€264,235
up €264,235 (+34.8%), from €759,477 to €1.0m
- Staff costs -€167,843
down €167,843 (-15.7%), from €1.1m to €902,781
- Financial income -€57,589
down €57,589 (-54.7%), from €105,251 to €47,662
of which Non-recurring financial income: -€49,957
- Financial charges +€40,227
up €40,227 (+29.9%), from €134,504 to €174,731
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 | €6,016,068 | €6,415,476 | +€399,407 | +6.6% |
| Fixed assets | 21/28 | €5,104,703 | €5,126,464 | +€21,762 | +0.4% |
| Tangible fixed assets | 22/27 | €5,104,522 | €5,126,344 | +€21,822 | +0.4% |
| Land and buildings | 22 | €4,860,229 | €4,918,146 | +€57,917 | +1.2% |
| Plant, machinery and equipment | 23 | €223,408 | €183,493 | -€39,915 | -17.9% |
| Furniture and vehicles | 24 | €20,886 | €10,664 | -€10,222 | -48.9% |
| Other tangible fixed assets | 26 | - | €14,042 | +€14,042 | |
| Financial fixed assets | 28 | €181 | €120 | -€61 | -33.5% |
| Current assets | 29/58 | €911,366 | €1,289,011 | +€377,646 | +41.4% |
| Amounts receivable within one year | 40/41 | €910,210 | €1,288,023 | +€377,813 | +41.5% |
| Trade receivables | 40 | €818,740 | €1,186,985 | +€368,245 | +45.0% |
| Other amounts receivable | 41 | €91,470 | €101,038 | +€9,568 | +10.5% |
| Cash at bank and in hand | 54/58 | €1,156 | €989 | -€167 | -14.5% |
| Total equity and liabilities | 10/49 | €6,016,068 | €6,415,476 | +€399,407 | +6.6% |
| Equity | 10/15 | €280,929 | -€804,445 | -€1.1m | |
| Contributions | 10/11 | €435,000 | €435,000 | = | 0.0% |
| Capital | 10 | €435,000 | €435,000 | = | 0.0% |
| Issued capital | 100 | €435,000 | €435,000 | = | 0.0% |
| Reserves | 13 | €771,717 | €597,984 | -€173,733 | -22.5% |
| Non-distributable reserves | 130/1 | €13,500 | €13,500 | = | 0.0% |
| Legal reserve | 130 | €13,500 | €13,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €758,217 | €584,484 | -€173,733 | -22.9% |
| Profit (loss) carried forward | 14 | -€925,788 | -€1,837,428 | -€911,640 | -98.5% |
| Provisions and deferred taxes | 16 | €251,552 | €193,641 | -€57,911 | -23.0% |
| Deferred taxes | 168 | €251,552 | €193,641 | -€57,911 | -23.0% |
| Amounts payable | 17/49 | €5,483,587 | €7,026,279 | +€1.5m | +28.1% |
| Amounts payable after more than one year | 17 | €3,000,000 | €6,000,000 | +€3.0m | +100.0% |
| Financial debts | 170/4 | €3,000,000 | €6,000,000 | +€3.0m | +100.0% |
| Amounts payable within one year | 42/48 | €2,482,568 | €998,318 | -€1.5m | -59.8% |
| Trade debts | 44 | €1,737,267 | €859,755 | -€877,513 | -50.5% |
| Suppliers | 440/4 | €1,737,267 | €859,755 | -€877,513 | -50.5% |
| Taxes, remuneration and social security | 45 | €153,048 | €138,563 | -€14,485 | -9.5% |
| Taxes | 450/3 | €24,572 | - | -€24,572 | |
| Remuneration and social security | 454/9 | €128,476 | €138,563 | +€10,087 | +7.9% |
| Other amounts payable | 47/48 | €592,253 | - | -€592,253 | |
| Accrued charges and deferred income | 492/3 | €1,019 | €27,961 | +€26,942 | +2644.5% |
| Non-recurring operating income | 76A | - | €206,479 | +€206,479 | |
| Remuneration, social security and pensions | 62 | €1,070,624 | €902,781 | -€167,843 | -15.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €759,477 | €1,023,712 | +€264,235 | +34.8% |
| Other operating charges | 640/8 | €28,543 | €28,645 | +€103 | +0.4% |
| Non-recurring operating charges | 66A | - | €566 | +€566 | |
| Gross operating margin | 9900 | €1,531,708 | €940,064 | -€591,644 | -38.6% |
| Operating profit (loss) | 9901 | -€326,936 | -€1,015,641 | -€688,705 | -210.7% |
| Financial income | 75/76B | €105,251 | €47,662 | -€57,589 | -54.7% |
| Recurring financial income | 75 | €7,632 | €47,662 | +€40,030 | +524.5% |
| Non-recurring financial income | 76B | €97,619 | €47,662 | -€49,957 | -51.2% |
| Financial charges | 65/66B | €134,504 | €174,731 | +€40,227 | +29.9% |
| Recurring financial charges | 65 | €134,504 | €174,731 | +€40,227 | +29.9% |
| Profit (loss) for the period before taxes | 9903 | -€356,189 | -€1,142,710 | -€786,521 | -220.8% |
| Transfer from deferred taxes | 780 | €57,911 | €57,911 | = | 0.0% |
| Income taxes | 67/77 | €1,000 | €575 | -€425 | -42.5% |
| Profit (loss) for the period | 9904 | -€299,278 | -€1,085,374 | -€786,096 | -262.7% |
| Transfer from tax-exempt reserves | 789 | €173,733 | €173,733 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€125,544 | -€911,640 | -€786,096 | -626.2% |
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 10 October 2026 via checked.be.