CHEMICALS CD: 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.
CHEMICALS CD
Largest movements
- Tangible fixed assets +€58,780
up €58,780 (+1,050%), from €5,597 to €64,377
of which Leasing and similar rights: +€59,716
- Current investments +€27,422
up €27,422 (+14.6%), from €187,476 to €214,898
- Cash -€20,105
down €20,105 (-43.9%), from €45,796 to €25,691
mainly Investment in fixed assets (net) (-€61,393) and Current investments (-€27,422)
- Receivables within one year -€12,029
down €12,029 (-29.2%), from €41,178 to €29,149
of which Other amounts receivable: -€23,489
- Debts after one year +€48,464
new in 2025: €48,464
- Current portion of long-term debt +€11,111
new in 2025: €11,111
- Tax, wage and social debts -€6,533
down €6,533 (-42.6%), from €15,338 to €8,805
- Other debts -€5,235
down €5,235 (-17.7%), from €29,551 to €24,316
- Reserves +€4,016
up €4,016 (+1.8%), from €223,144 to €227,160
of which Distributable reserves: +€4,016
- Gross operating margin +€2,038
up €2,038 (+4.8%), from €42,326 to €44,364
- Financial income +€1,477
up €1,477 (+75.7%), from €1,952 to €3,428
- Financial charges +€550
up €550 (+647%), from €85 to €635
- Depreciation -€499
down €499 (-16.0%), from €3,112 to €2,612
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.
Derived cash bridge
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 | €281,158 | €334,739 | +€53,581 | +19.1% |
| Fixed assets | 21/28 | €5,637 | €64,417 | +€58,780 | +1,043% |
| Tangible fixed assets | 22/27 | €5,597 | €64,377 | +€58,780 | +1,050% |
| Furniture and vehicles | 24 | €5,597 | €4,661 | -€936 | -16.7% |
| Leasing and similar rights | 25 | - | €59,716 | +€59,716 | |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €275,522 | €270,323 | -€5,199 | -1.9% |
| Amounts receivable within one year | 40/41 | €41,178 | €29,149 | -€12,029 | -29.2% |
| Trade receivables | 40 | €14,520 | €25,981 | +€11,461 | +78.9% |
| Other amounts receivable | 41 | €26,658 | €3,169 | -€23,489 | -88.1% |
| Current investments | 50/53 | €187,476 | €214,898 | +€27,422 | +14.6% |
| Cash at bank and in hand | 54/58 | €45,796 | €25,691 | -€20,105 | -43.9% |
| Deferred charges and accrued income | 490/1 | €1,072 | €584 | -€487 | -45.5% |
| Total equity and liabilities | 10/49 | €281,158 | €334,739 | +€53,581 | +19.1% |
| Equity | 10/15 | €235,544 | €239,560 | +€4,016 | +1.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €223,144 | €227,160 | +€4,016 | +1.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €223,144 | €227,160 | +€4,016 | +1.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €45,614 | €95,180 | +€49,565 | +109% |
| Amounts payable after more than one year | 17 | - | €48,464 | +€48,464 | |
| Financial debts | 170/4 | - | €48,464 | +€48,464 | |
| Amounts payable within one year | 42/48 | €45,614 | €46,716 | +€1,101 | +2.4% |
| Current portion of amounts payable after more than one year | 42 | - | €11,111 | +€11,111 | |
| Trade debts | 44 | €725 | €2,484 | +€1,759 | +243% |
| Suppliers | 440/4 | €725 | €2,484 | +€1,759 | +243% |
| Taxes, remuneration and social security | 45 | €15,338 | €8,805 | -€6,533 | -42.6% |
| Taxes | 450/3 | €15,338 | €8,805 | -€6,533 | -42.6% |
| Other amounts payable | 47/48 | €29,551 | €24,316 | -€5,235 | -17.7% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,112 | €2,612 | -€499 | -16.0% |
| Other operating charges | 640/8 | €1,263 | €1,634 | +€371 | +29.4% |
| Gross operating margin | 9900 | €42,326 | €44,364 | +€2,038 | +4.8% |
| Operating profit (loss) | 9901 | €37,952 | €40,118 | +€2,166 | +5.7% |
| Financial income | 75/76B | €1,952 | €3,428 | +€1,477 | +75.7% |
| Recurring financial income | 75 | €1,952 | €3,428 | +€1,477 | +75.7% |
| Financial charges | 65/66B | €85 | €635 | +€550 | +647% |
| Recurring financial charges | 65 | €85 | €635 | +€550 | +647% |
| Profit (loss) for the period before taxes | 9903 | €39,819 | €42,912 | +€3,093 | +7.8% |
| Income taxes | 67/77 | €14,233 | €14,581 | +€348 | +2.4% |
| Profit (loss) for the period | 9904 | €25,586 | €28,331 | +€2,746 | +10.7% |
| Profit (loss) for the period to be appropriated | 9905 | €25,586 | €28,331 | +€2,746 | +10.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.