Chemipro: 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.
Chemipro
Largest movements
- Cash +€27,840
up €27,840 (+11.3%), from €245,974 to €273,813
mainly Net result for the year (+€56,137) and Receivables within one year (+€5,763)
- Tangible fixed assets +€24,840
new in 2025: €24,840
- Deferred charges and accrued income +€7,392
up €7,392 (+59.5%), from €12,416 to €19,808
- Receivables within one year -€5,763
down €5,763 (-28.8%), from €20,038 to €14,275
of which Trade receivables: -€20,038
- Reserves +€56,137
up €56,137 (+21.7%), from €258,182 to €314,319
- Tax, wage and social debts -€4,452
down €4,452 (-22.1%), from €20,170 to €15,719
of which Taxes: -€2,540
- Gross operating margin -€20,277
down €20,277 (-19.9%), from €101,806 to €81,529
- Taxes -€6,013
down €6,013 (-21.5%), from €28,022 to €22,009
- Depreciation +€2,420
new in 2025: €2,420
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 | €278,853 | €333,202 | +€54,349 | +19.5% |
| Fixed assets | 21/28 | €426 | €25,305 | +€24,880 | +5846.9% |
| Tangible fixed assets | 22/27 | - | €24,840 | +€24,840 | |
| Furniture and vehicles | 24 | - | €24,840 | +€24,840 | |
| Financial fixed assets | 28 | €426 | €466 | +€40 | +9.4% |
| Current assets | 29/58 | €278,427 | €307,897 | +€29,469 | +10.6% |
| Amounts receivable within one year | 40/41 | €20,038 | €14,275 | -€5,763 | -28.8% |
| Trade receivables | 40 | €20,038 | - | -€20,038 | |
| Other amounts receivable | 41 | - | €14,275 | +€14,275 | |
| Cash at bank and in hand | 54/58 | €245,974 | €273,813 | +€27,840 | +11.3% |
| Deferred charges and accrued income | 490/1 | €12,416 | €19,808 | +€7,392 | +59.5% |
| Total equity and liabilities | 10/49 | €278,853 | €333,202 | +€54,349 | +19.5% |
| Equity | 10/15 | €258,682 | €314,819 | +€56,137 | +21.7% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €258,182 | €314,319 | +€56,137 | +21.7% |
| Distributable reserves | 133 | €258,182 | €314,319 | +€56,137 | +21.7% |
| Amounts payable | 17/49 | €20,170 | €18,383 | -€1,788 | -8.9% |
| Amounts payable within one year | 42/48 | €20,170 | €18,383 | -€1,788 | -8.9% |
| Trade debts | 44 | - | €2,664 | +€2,664 | |
| Suppliers | 440/4 | - | €2,664 | +€2,664 | |
| Taxes, remuneration and social security | 45 | €20,170 | €15,719 | -€4,452 | -22.1% |
| Taxes | 450/3 | €18,258 | €15,719 | -€2,540 | -13.9% |
| Remuneration and social security | 454/9 | €1,912 | - | -€1,912 | |
| Non-recurring operating income | 76A | - | €905 | +€905 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,420 | +€2,420 | |
| Other operating charges | 640/8 | €878 | €1,751 | +€873 | +99.5% |
| Gross operating margin | 9900 | €101,806 | €81,529 | -€20,277 | -19.9% |
| Operating profit (loss) | 9901 | €100,929 | €77,359 | -€23,570 | -23.4% |
| Financial income | 75/76B | €1 | €859 | +€859 | +117606.8% |
| Recurring financial income | 75 | €1 | €859 | +€859 | +117606.8% |
| Financial charges | 65/66B | €67 | €72 | +€5 | +7.2% |
| Recurring financial charges | 65 | €67 | €72 | +€5 | +7.2% |
| Profit (loss) for the period before taxes | 9903 | €100,862 | €78,146 | -€22,716 | -22.5% |
| Income taxes | 67/77 | €28,022 | €22,009 | -€6,013 | -21.5% |
| Profit (loss) for the period | 9904 | €72,841 | €56,137 | -€16,704 | -22.9% |
| Profit (loss) for the period to be appropriated | 9905 | €72,841 | €56,137 | -€16,704 | -22.9% |
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 12 October 2026 via checked.be.