CHEMISCH CIRCUS: 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.
CHEMISCH CIRCUS
Largest movements
- Tangible fixed assets +€3,976
up €3,976 (+666%), from €597 to €4,572
of which Plant, machinery and equipment: +€3,479
- Cash -€1,665
down €1,665 (-17.0%), from €9,815 to €8,150
mainly Investment in fixed assets (net) (-€3,633) and Receivables within one year (-€1,100)
- Receivables within one year +€1,100
up €1,100 (+42.7%), from €2,575 to €3,675
of which Trade receivables: +€1,281
- Financial fixed assets -€1,100
down €1,100 (-100%), from €1,100 to €0
- Deferred charges and accrued income -€975
down €975 (-23.8%), from €4,104 to €3,128
- Tax, wage and social debts +€970
up €970 (+764%), from €127 to €1,097
- Profit (loss) carried forward +€933
up €933 (+27.3%), from -€3,416 to -€2,483
- Trade debts -€786
down €786 (-99.4%), from €791 to €5
- Other debts +€219
up €219 (+96.5%), from €227 to €446
- Depreciation -€2,187
down €2,187 (-74.3%), from €2,945 to €757
- Gross operating margin -€1,354
down €1,354 (-34.5%), from €3,925 to €2,571
- Other operating charges -€496
down €496 (-40.0%), from €1,240 to €744
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 | €18,190 | €19,526 | +€1,336 | +7.3% |
| Fixed assets | 21/28 | €1,697 | €4,572 | +€2,876 | +170% |
| Tangible fixed assets | 22/27 | €597 | €4,572 | +€3,976 | +666% |
| Plant, machinery and equipment | 23 | €0 | €3,479 | +€3,479 | |
| Furniture and vehicles | 24 | €597 | €1,093 | +€497 | +83.3% |
| Financial fixed assets | 28 | €1,100 | €0 | -€1,100 | -100% |
| Current assets | 29/58 | €16,493 | €14,953 | -€1,540 | -9.3% |
| Amounts receivable within one year | 40/41 | €2,575 | €3,675 | +€1,100 | +42.7% |
| Trade receivables | 40 | €2,394 | €3,675 | +€1,281 | +53.5% |
| Other amounts receivable | 41 | €181 | €0 | -€181 | -100% |
| Cash at bank and in hand | 54/58 | €9,815 | €8,150 | -€1,665 | -17.0% |
| Deferred charges and accrued income | 490/1 | €4,104 | €3,128 | -€975 | -23.8% |
| Total equity and liabilities | 10/49 | €18,190 | €19,526 | +€1,336 | +7.3% |
| Equity | 10/15 | €17,044 | €17,977 | +€933 | +5.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,416 | -€2,483 | +€933 | +27.3% |
| Amounts payable | 17/49 | €1,145 | €1,548 | +€403 | +35.2% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €1,145 | €1,548 | +€403 | +35.2% |
| Trade debts | 44 | €791 | €5 | -€786 | -99.4% |
| Suppliers | 440/4 | €791 | €5 | -€786 | -99.4% |
| Taxes, remuneration and social security | 45 | €127 | €1,097 | +€970 | +764% |
| Taxes | 450/3 | €127 | €1,097 | +€970 | +764% |
| Other amounts payable | 47/48 | €227 | €446 | +€219 | +96.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,945 | €757 | -€2,187 | -74.3% |
| Other operating charges | 640/8 | €1,240 | €744 | -€496 | -40.0% |
| Gross operating margin | 9900 | €3,925 | €2,571 | -€1,354 | -34.5% |
| Operating profit (loss) | 9901 | -€260 | €1,070 | +€1,330 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €135 | €137 | +€2 | +1.3% |
| Recurring financial charges | 65 | €135 | €137 | +€2 | +1.3% |
| Profit (loss) for the period before taxes | 9903 | -€395 | €933 | +€1,328 | |
| Profit (loss) for the period | 9904 | -€395 | €933 | +€1,328 | |
| Profit (loss) for the period to be appropriated | 9905 | -€395 | €933 | +€1,328 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.