CHEMEXPER: 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.
CHEMEXPER
Largest movements
- Receivables within one year -€15,783
down €15,783 (-63.6%), from €24,813 to €9,030
of which Other amounts receivable: -€10,126
- Cash +€8,378
up €8,378 (+20.2%), from €41,418 to €49,796
mainly Receivables within one year (+€15,783) and Other debts (+€1,705)
- Deferred charges and accrued income -€1,239
no longer reported in 2025 (was €1,239)
- Reserves -€7,038
down €7,038 (-13.2%), from €53,149 to €46,111
of which Distributable reserves: -€7,038
- Accrued charges and deferred income -€4,833
down €4,833 (-90.6%), from €5,333 to €500
- Other debts +€1,705
new in 2025: €1,705
- Trade debts +€1,000
new in 2025: €1,000
- Gross operating margin +€5,418
up €5,418 (+48.9%), from -€11,079 to -€5,661
- Depreciation -€2,569
down €2,569 (-79.3%), from €3,238 to €669
- Financial income -€792
down €792 (-79.0%), from €1,002 to €210
- Financial charges +€362
up €362 (+402.2%), from €90 to €452
- Other operating charges +€302
up €302 (+184.1%), from €164 to €466
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 | €68,139 | €58,826 | -€9,313 | -13.7% |
| Fixed assets | 21/28 | €669 | - | -€669 | |
| Tangible fixed assets | 22/27 | €669 | - | -€669 | |
| Furniture and vehicles | 24 | €669 | - | -€669 | |
| Current assets | 29/58 | €67,470 | €58,826 | -€8,644 | -12.8% |
| Amounts receivable within one year | 40/41 | €24,813 | €9,030 | -€15,783 | -63.6% |
| Trade receivables | 40 | €14,534 | €8,877 | -€5,657 | -38.9% |
| Other amounts receivable | 41 | €10,279 | €153 | -€10,126 | -98.5% |
| Cash at bank and in hand | 54/58 | €41,418 | €49,796 | +€8,378 | +20.2% |
| Deferred charges and accrued income | 490/1 | €1,239 | - | -€1,239 | |
| Total equity and liabilities | 10/49 | €68,139 | €58,826 | -€9,313 | -13.7% |
| Equity | 10/15 | €62,569 | €55,531 | -€7,038 | -11.2% |
| Contributions | 10/11 | €9,420 | €9,420 | = | 0.0% |
| Reserves | 13 | €53,149 | €46,111 | -€7,038 | -13.2% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €51,290 | €44,252 | -€7,038 | -13.7% |
| Amounts payable | 17/49 | €5,570 | €3,295 | -€2,275 | -40.8% |
| Amounts payable within one year | 42/48 | €237 | €2,795 | +€2,558 | +1079.3% |
| Trade debts | 44 | - | €1,000 | +€1,000 | |
| Suppliers | 440/4 | - | €1,000 | +€1,000 | |
| Taxes, remuneration and social security | 45 | €237 | €90 | -€147 | -62.0% |
| Taxes | 450/3 | €237 | €90 | -€147 | -62.0% |
| Other amounts payable | 47/48 | - | €1,705 | +€1,705 | |
| Accrued charges and deferred income | 492/3 | €5,333 | €500 | -€4,833 | -90.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,238 | €669 | -€2,569 | -79.3% |
| Other operating charges | 640/8 | €164 | €466 | +€302 | +184.1% |
| Gross operating margin | 9900 | -€11,079 | -€5,661 | +€5,418 | +48.9% |
| Operating profit (loss) | 9901 | -€14,481 | -€6,796 | +€7,685 | +53.1% |
| Financial income | 75/76B | €1,002 | €210 | -€792 | -79.0% |
| Recurring financial income | 75 | €1,002 | €210 | -€792 | -79.0% |
| Financial charges | 65/66B | €90 | €452 | +€362 | +402.2% |
| Recurring financial charges | 65 | €90 | €452 | +€362 | +402.2% |
| Profit (loss) for the period before taxes | 9903 | -€13,569 | -€7,038 | +€6,531 | +48.1% |
| Profit (loss) for the period | 9904 | -€13,569 | -€7,038 | +€6,531 | +48.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,569 | -€7,038 | +€6,531 | +48.1% |
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.