Chemistry: 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.
Chemistry
Largest movements
- Tangible fixed assets -€52,594
down €52,594 (-26.4%), from €199,352 to €146,758
of which Other tangible fixed assets: -€35,417
- Cash +€12,037
up €12,037 (+7.8%), from €154,172 to €166,209
mainly Depreciation (+€69,882) and Net result for the year (+€18,077)
- Receivables within one year +€7,578
new in 2025: €7,578
- Stocks and contracts +€4,187
up €4,187 (+11.6%), from €36,133 to €40,320
- Debts after one year -€27,734
down €27,734 (-21.3%), from €129,986 to €102,252
- Reserves +€18,077
up €18,077 (+18.9%), from €95,578 to €113,656
- Tax, wage and social debts -€14,877
down €14,877 (-22.2%), from €67,038 to €52,162
of which Taxes: -€20,786
- Other debts -€4,791
down €4,791 (-66.7%), from €7,185 to €2,394
- Current portion of long-term debt +€4,417
up €4,417 (+9.7%), from €45,431 to €49,848
- Staff costs +€23,090
up €23,090 (+5.6%), from €408,904 to €431,994
- Gross operating margin -€15,642
down €15,642 (-2.8%), from €554,608 to €538,966
- Taxes -€9,801
down €9,801 (-53.8%), from €18,222 to €8,422
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 | €405,070 | €376,322 | -€28,748 | -7.1% |
| Fixed assets | 21/28 | €214,352 | €161,758 | -€52,594 | -24.5% |
| Tangible fixed assets | 22/27 | €199,352 | €146,758 | -€52,594 | -26.4% |
| Plant, machinery and equipment | 23 | €53,383 | €42,587 | -€10,796 | -20.2% |
| Furniture and vehicles | 24 | €8,469 | €4,752 | -€3,717 | -43.9% |
| Leasing and similar rights | 25 | €16,227 | €13,563 | -€2,664 | -16.4% |
| Other tangible fixed assets | 26 | €121,273 | €85,856 | -€35,417 | -29.2% |
| Financial fixed assets | 28 | €15,000 | €15,000 | = | 0.0% |
| Current assets | 29/58 | €190,718 | €214,564 | +€23,846 | +12.5% |
| Stocks and contracts in progress | 3 | €36,133 | €40,320 | +€4,187 | +11.6% |
| Stocks | 30/36 | €36,133 | €40,320 | +€4,187 | +11.6% |
| Amounts receivable within one year | 40/41 | - | €7,578 | +€7,578 | |
| Other amounts receivable | 41 | - | €7,578 | +€7,578 | |
| Cash at bank and in hand | 54/58 | €154,172 | €166,209 | +€12,037 | +7.8% |
| Deferred charges and accrued income | 490/1 | €413 | €456 | +€44 | +10.6% |
| Total equity and liabilities | 10/49 | €405,070 | €376,322 | -€28,748 | -7.1% |
| Equity | 10/15 | €108,078 | €126,156 | +€18,077 | +16.7% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Contributions outside capital | 11 | €12,500 | €12,500 | = | 0.0% |
| Other | 1109/19 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €95,578 | €113,656 | +€18,077 | +18.9% |
| Distributable reserves | 133 | €95,578 | €113,656 | +€18,077 | +18.9% |
| Amounts payable | 17/49 | €296,991 | €250,166 | -€46,825 | -15.8% |
| Amounts payable after more than one year | 17 | €129,986 | €102,252 | -€27,734 | -21.3% |
| Financial debts | 170/4 | €129,986 | €102,252 | -€27,734 | -21.3% |
| Amounts payable within one year | 42/48 | €161,719 | €144,983 | -€16,736 | -10.3% |
| Current portion of amounts payable after more than one year | 42 | €45,431 | €49,848 | +€4,417 | +9.7% |
| Trade debts | 44 | €42,065 | €40,579 | -€1,485 | -3.5% |
| Suppliers | 440/4 | €42,065 | €40,579 | -€1,485 | -3.5% |
| Taxes, remuneration and social security | 45 | €67,038 | €52,162 | -€14,877 | -22.2% |
| Taxes | 450/3 | €30,828 | €10,042 | -€20,786 | -67.4% |
| Remuneration and social security | 454/9 | €36,211 | €42,120 | +€5,909 | +16.3% |
| Other amounts payable | 47/48 | €7,185 | €2,394 | -€4,791 | -66.7% |
| Accrued charges and deferred income | 492/3 | €5,287 | €2,931 | -€2,356 | -44.6% |
| Remuneration, social security and pensions | 62 | €408,904 | €431,994 | +€23,090 | +5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,754 | €69,882 | +€4,128 | +6.3% |
| Other operating charges | 640/8 | €3,807 | €4,128 | +€321 | +8.4% |
| Gross operating margin | 9900 | €554,608 | €538,966 | -€15,642 | -2.8% |
| Operating profit (loss) | 9901 | €76,142 | €32,962 | -€43,180 | -56.7% |
| Financial income | 75/76B | €197 | €86 | -€111 | -56.4% |
| Recurring financial income | 75 | €197 | €86 | -€111 | -56.4% |
| Financial charges | 65/66B | €8,225 | €6,548 | -€1,677 | -20.4% |
| Recurring financial charges | 65 | €8,225 | €6,548 | -€1,677 | -20.4% |
| Profit (loss) for the period before taxes | 9903 | €68,114 | €26,499 | -€41,614 | -61.1% |
| Income taxes | 67/77 | €18,222 | €8,422 | -€9,801 | -53.8% |
| Profit (loss) for the period | 9904 | €49,891 | €18,077 | -€31,814 | -63.8% |
| Profit (loss) for the period to be appropriated | 9905 | €49,891 | €18,077 | -€31,814 | -63.8% |
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 16 October 2026 via checked.be.