CHEMIUM: 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.
What changed
CHEMIUM
NACE 46.851, Wholesale of industrial chemicals
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€2.1m
2024 · €591,992-€2.7m
Equity
€1.3m
2024 · €3.3m-€2.1m
Cash
€216,026
2024 · €198,858+€17,168
Balance sheet total
€2.2m
2024 · €4.4m-€2.2m
Largest movements
Assets
- Current investments -€1.5m
down €1.5m (-99.4%), from €1.6m to €10,000
- Receivables within one year -€742,117
down €742,117 (-81.6%), from €909,180 to €167,063
of which Trade receivables: -€758,523
- Intangible fixed assets +€45,171
up €45,171 (+4.3%), from €1.0m to €1.1m
Equity and liabilities
- Profit (loss) carried forward -€2.1m
down €2.1m (-72.0%), from €2.9m to €809,086
- Trade debts -€663,419
down €663,419 (-74.7%), from €887,569 to €224,150
- Debts after one year +€569,025
new in 2025: €569,025
Income statement
- Gross operating margin -€2.2m
down €2.2m (-88.7%), from €2.5m to €277,473
- Depreciation +€492,973
up €492,973 (+57.9%), from €851,230 to €1.3m
- Staff costs -€59,257
down €59,257 (-5.4%), from €1.1m to €1.0m
- Financial charges +€42,704
up €42,704 (+461%), from €9,256 to €51,960
- Taxes +€29,845
up €29,845, from -€26,586 to €3,260
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.
Result 2024
€591,992
Gross operating margin
-€2.2m
Staff costs
+€59,257
Depreciation
-€492,973
Other operating charges
+€4,393
Other operating items
+€15,348
Financial income
-€8,972
Financial charges
-€42,704
Taxes
-€29,845
Result 2025
-€2.1m
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€709,490
Investment
+€157,632
Financing
+€569,025
Cash 2024
€198,858
From operations (derived)
-€709,490
Net result for the year
-€2.1m
Depreciation
+€1.3m
Receivables after one year
-€3,967
Receivables within one year
+€742,117
Deferred charges and accrued income
-€23,986
Trade debts
-€663,419
Tax, wage and social debts
-€37,284
Accrued charges and deferred income
+€13,858
Investment (derived)
+€157,632
Investment in fixed assets (net)
-€1.4m
Current investments
+€1.5m
Financing
+€569,025
Debts after one year
+€569,025
Cash 2025
€216,026
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,409,127 | €2,210,296 | -€2.2m | -49.9% |
| Fixed assets | 21/28 | €1,616,700 | €1,658,476 | +€41,776 | +2.6% |
| Intangible fixed assets | 21 | €1,047,354 | €1,092,525 | +€45,171 | +4.3% |
| Tangible fixed assets | 22/27 | €464,087 | €459,902 | -€4,185 | -0.9% |
| Plant, machinery and equipment | 23 | €445,337 | €444,277 | -€1,060 | -0.2% |
| Furniture and vehicles | 24 | €18,188 | €15,437 | -€2,751 | -15.1% |
| Other tangible fixed assets | 26 | €562 | €187 | -€375 | -66.7% |
| Financial fixed assets | 28 | €105,260 | €106,050 | +€790 | +0.8% |
| Current assets | 29/58 | €2,792,427 | €551,820 | -€2.2m | -80.2% |
| Amounts receivable after more than one year | 29 | €122,955 | €126,922 | +€3,967 | +3.2% |
| Other amounts receivable | 291 | €122,955 | €126,922 | +€3,967 | +3.2% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €909,180 | €167,063 | -€742,117 | -81.6% |
| Trade receivables | 40 | €838,576 | €80,052 | -€758,523 | -90.5% |
| Other amounts receivable | 41 | €70,604 | €87,011 | +€16,407 | +23.2% |
| Current investments | 50/53 | €1,553,612 | €10,000 | -€1.5m | -99.4% |
| Cash at bank and in hand | 54/58 | €198,858 | €216,026 | +€17,168 | +8.6% |
| Deferred charges and accrued income | 490/1 | €7,823 | €31,810 | +€23,986 | +307% |
| Total equity and liabilities | 10/49 | €4,409,127 | €2,210,296 | -€2.2m | -49.9% |
| Equity | 10/15 | €3,346,047 | €1,265,036 | -€2.1m | -62.2% |
| Contributions | 10/11 | €414,500 | €414,500 | = | 0.0% |
| Reserves | 13 | €41,450 | €41,450 | = | 0.0% |
| Non-distributable reserves | 130/1 | €41,450 | €41,450 | = | 0.0% |
| Reserves not available under the articles | 1311 | €41,450 | €41,450 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,890,097 | €809,086 | -€2.1m | -72.0% |
| Investment grants | 15 | €0 | - | = | |
| Amounts payable | 17/49 | €1,063,080 | €945,260 | -€117,820 | -11.1% |
| Amounts payable after more than one year | 17 | - | €569,025 | +€569,025 | |
| Financial debts | 170/4 | - | €569,025 | +€569,025 | |
| Amounts payable within one year | 42/48 | €1,063,080 | €362,377 | -€700,703 | -65.9% |
| Trade debts | 44 | €887,569 | €224,150 | -€663,419 | -74.7% |
| Suppliers | 440/4 | €887,569 | €224,150 | -€663,419 | -74.7% |
| Taxes, remuneration and social security | 45 | €175,511 | €138,227 | -€37,284 | -21.2% |
| Taxes | 450/3 | €5,018 | €3,334 | -€1,684 | -33.6% |
| Remuneration and social security | 454/9 | €170,493 | €134,893 | -€35,600 | -20.9% |
| Accrued charges and deferred income | 492/3 | €0 | €13,858 | +€13,858 | |
| Non-recurring operating income | 76A | €14,365 | €0 | -€14,365 | -100% |
| Remuneration, social security and pensions | 62 | €1,103,232 | €1,043,975 | -€59,257 | -5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €851,230 | €1,344,204 | +€492,973 | +57.9% |
| Other operating charges | 640/8 | €5,683 | €1,290 | -€4,393 | -77.3% |
| Non-recurring operating charges | 66A | €15,348 | €0 | -€15,348 | -100% |
| Gross operating margin | 9900 | €2,454,979 | €277,473 | -€2.2m | -88.7% |
| Operating profit (loss) | 9901 | €479,486 | -€2,111,995 | -€2.6m | |
| Financial income | 75/76B | €95,176 | €86,204 | -€8,972 | -9.4% |
| Recurring financial income | 75 | €95,176 | €86,204 | -€8,972 | -9.4% |
| Financial charges | 65/66B | €9,256 | €51,960 | +€42,704 | +461% |
| Recurring financial charges | 65 | €9,256 | €51,960 | +€42,704 | +461% |
| Profit (loss) for the period before taxes | 9903 | €565,406 | -€2,077,751 | -€2.6m | |
| Income taxes | 67/77 | -€26,586 | €3,260 | +€29,845 | |
| Profit (loss) for the period | 9904 | €591,992 | -€2,081,011 | -€2.7m | |
| Profit (loss) for the period to be appropriated | 9905 | €591,992 | -€2,081,011 | -€2.7m |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.