CHEMINVEST: 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.
CHEMINVEST
Largest movements
- Tangible fixed assets -€52,494
down €52,494 (-7.1%), from €739,858 to €687,364
of which Land and buildings: -€44,348
- Cash +€19,904
up €19,904 (+55.5%), from €35,884 to €55,788
mainly Depreciation (+€52,494) and Other debts (+€1,895)
- Debts after one year -€25,000
down €25,000 (-8.6%), from €290,000 to €265,000
- Gross operating margin +€20,483
up €20,483 (+10.9%), from €187,275 to €207,758
- Staff costs +€3,060
up €3,060 (+2.6%), from €116,029 to €119,090
- Financial charges -€2,413
down €2,413 (-10.8%), from €22,349 to €19,936
- Other operating charges -€2,219
down €2,219 (-10.9%), from €20,448 to €18,229
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 | €810,816 | €783,120 | -€27,696 | -3.4% |
| Fixed assets | 21/28 | €740,858 | €688,364 | -€52,494 | -7.1% |
| Tangible fixed assets | 22/27 | €739,858 | €687,364 | -€52,494 | -7.1% |
| Land and buildings | 22 | €724,122 | €679,774 | -€44,348 | -6.1% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €15,737 | €7,590 | -€8,146 | -51.8% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €69,957 | €94,756 | +€24,798 | +35.4% |
| Amounts receivable within one year | 40/41 | €30,334 | €35,127 | +€4,793 | +15.8% |
| Trade receivables | 40 | €12,039 | €16,794 | +€4,756 | +39.5% |
| Other amounts receivable | 41 | €18,295 | €18,332 | +€37 | +0.2% |
| Cash at bank and in hand | 54/58 | €35,884 | €55,788 | +€19,904 | +55.5% |
| Deferred charges and accrued income | 490/1 | €3,740 | €3,841 | +€101 | +2.7% |
| Total equity and liabilities | 10/49 | €810,816 | €783,120 | -€27,696 | -3.4% |
| Equity | 10/15 | €463,331 | €460,998 | -€2,334 | -0.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €122,478 | €122,478 | = | 0.0% |
| Distributable reserves | 133 | €122,478 | €122,478 | = | 0.0% |
| Profit (loss) carried forward | 14 | €278,853 | €276,519 | -€2,334 | -0.8% |
| Amounts payable | 17/49 | €347,484 | €322,122 | -€25,362 | -7.3% |
| Amounts payable after more than one year | 17 | €290,000 | €265,000 | -€25,000 | -8.6% |
| Financial debts | 170/4 | €290,000 | €265,000 | -€25,000 | -8.6% |
| Amounts payable within one year | 42/48 | €35,321 | €37,370 | +€2,049 | +5.8% |
| Trade debts | 44 | €3,916 | €2,777 | -€1,140 | -29.1% |
| Suppliers | 440/4 | €3,916 | €2,777 | -€1,140 | -29.1% |
| Taxes, remuneration and social security | 45 | €28,480 | €29,773 | +€1,294 | +4.5% |
| Taxes | 450/3 | €9,960 | €10,566 | +€607 | +6.1% |
| Remuneration and social security | 454/9 | €18,520 | €19,207 | +€687 | +3.7% |
| Other amounts payable | 47/48 | €2,924 | €4,820 | +€1,895 | +64.8% |
| Accrued charges and deferred income | 492/3 | €22,164 | €19,752 | -€2,411 | -10.9% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €116,029 | €119,090 | +€3,060 | +2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,038 | €52,494 | +€1,456 | +2.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | - | = | |
| Other operating charges | 640/8 | €20,448 | €18,229 | -€2,219 | -10.9% |
| Gross operating margin | 9900 | €187,275 | €207,758 | +€20,483 | +10.9% |
| Operating profit (loss) | 9901 | -€241 | €17,945 | +€18,186 | |
| Financial income | 75/76B | €55 | €200 | +€145 | +262% |
| Recurring financial income | 75 | €55 | €200 | +€145 | +262% |
| Financial charges | 65/66B | €22,349 | €19,936 | -€2,413 | -10.8% |
| Recurring financial charges | 65 | €22,349 | €19,936 | -€2,413 | -10.8% |
| Profit (loss) for the period before taxes | 9903 | -€22,535 | -€1,791 | +€20,744 | +92.1% |
| Income taxes | 67/77 | €798 | €543 | -€255 | -32.0% |
| Profit (loss) for the period | 9904 | -€23,333 | -€2,334 | +€20,999 | +90.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,333 | -€2,334 | +€20,999 | +90.0% |
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 14 October 2026 via checked.be.