Chemist EU: 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.
Chemist EU
Largest movements
- Stocks and contracts -€78,482
down €78,482 (-38.6%), from €203,502 to €125,020
- Cash +€24,293
up €24,293 (+364%), from €6,668 to €30,961
mainly Stocks and contracts (+€78,482) and Investment in fixed assets (net) (+€14,294)
- Financial fixed assets -€16,019
down €16,019 (-80.9%), from €19,800 to €3,781
- Profit (loss) carried forward -€73,364
down €73,364 (-90.3%), from -€81,269 to -€154,633
- Other debts +€7,377
up €7,377 (+2.6%), from €282,686 to €290,063
- Trade debts -€4,559
down €4,559 (-62.5%), from €7,296 to €2,737
- Gross operating margin -€116,014
down €116,014, from €49,726 to -€66,288
- Other operating charges -€1,431
down €1,431 (-25.2%), from €5,667 to €4,236
- Depreciation +€982
up €982 (+57.8%), from €1,700 to €2,682
- Financial income -€805
down €805 (-77.9%), from €1,034 to €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 | €238,973 | €170,393 | -€68,580 | -28.7% |
| Fixed assets | 21/28 | €24,293 | €7,317 | -€16,976 | -69.9% |
| Tangible fixed assets | 22/27 | €4,493 | €3,536 | -€957 | -21.3% |
| Furniture and vehicles | 24 | €4,493 | €3,536 | -€957 | -21.3% |
| Financial fixed assets | 28 | €19,800 | €3,781 | -€16,019 | -80.9% |
| Current assets | 29/58 | €214,680 | €163,076 | -€51,605 | -24.0% |
| Stocks and contracts in progress | 3 | €203,502 | €125,020 | -€78,482 | -38.6% |
| Stocks | 30/36 | €203,502 | €125,020 | -€78,482 | -38.6% |
| Amounts receivable within one year | 40/41 | €4,510 | €6,536 | +€2,026 | +44.9% |
| Trade receivables | 40 | €390 | €4,910 | +€4,520 | +1,158% |
| Other amounts receivable | 41 | €4,120 | €1,626 | -€2,494 | -60.5% |
| Cash at bank and in hand | 54/58 | €6,668 | €30,961 | +€24,293 | +364% |
| Deferred charges and accrued income | 490/1 | - | €559 | +€559 | |
| Total equity and liabilities | 10/49 | €238,973 | €170,393 | -€68,580 | -28.7% |
| Equity | 10/15 | -€51,269 | -€124,633 | -€73,364 | -143% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€81,269 | -€154,633 | -€73,364 | -90.3% |
| Amounts payable | 17/49 | €290,242 | €295,026 | +€4,784 | +1.6% |
| Amounts payable within one year | 42/48 | €290,242 | €295,026 | +€4,784 | +1.6% |
| Trade debts | 44 | €7,296 | €2,737 | -€4,559 | -62.5% |
| Suppliers | 440/4 | €7,296 | €2,737 | -€4,559 | -62.5% |
| Taxes, remuneration and social security | 45 | €259 | €2,225 | +€1,966 | +758% |
| Taxes | 450/3 | €259 | €518 | +€259 | +99.7% |
| Remuneration and social security | 454/9 | - | €1,707 | +€1,707 | |
| Other amounts payable | 47/48 | €282,686 | €290,063 | +€7,377 | +2.6% |
| Remuneration, social security and pensions | 62 | €85 | - | -€85 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,700 | €2,682 | +€982 | +57.8% |
| Other operating charges | 640/8 | €5,667 | €4,236 | -€1,431 | -25.2% |
| Gross operating margin | 9900 | €49,726 | -€66,288 | -€116,014 | |
| Operating profit (loss) | 9901 | €42,275 | -€73,206 | -€115,481 | |
| Financial income | 75/76B | €1,034 | €229 | -€805 | -77.9% |
| Recurring financial income | 75 | €1,034 | €229 | -€805 | -77.9% |
| Financial charges | 65/66B | €686 | €387 | -€299 | -43.6% |
| Recurring financial charges | 65 | €686 | €387 | -€299 | -43.6% |
| Profit (loss) for the period before taxes | 9903 | €42,623 | -€73,364 | -€115,987 | |
| Profit (loss) for the period | 9904 | €42,623 | -€73,364 | -€115,987 | |
| Profit (loss) for the period to be appropriated | 9905 | €42,623 | -€73,364 | -€115,987 |
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 13 October 2026 via checked.be.