CHEMLIRO: 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.
CHEMLIRO
Largest movements
- Tangible fixed assets -€7,793
down €7,793 (-16.7%), from €46,540 to €38,747
of which Land and buildings: -€7,499
- Receivables within one year +€7,351
new in 2025: €7,351
- Cash -€1,690
down €1,690 (-7.4%), from €22,754 to €21,063
mainly Other debts (-€8,981) and Receivables within one year (-€7,351)
- Other debts -€8,981
down €8,981 (-9.8%), from €91,311 to €82,330
- Profit (loss) carried forward +€6,228
up €6,228 (+4.5%), from -€136,964 to -€130,736
- Trade debts +€1,523
up €1,523 (+925.6%), from €165 to €1,687
- Tax, wage and social debts -€891
down €891 (-27.7%), from €3,216 to €2,325
- Depreciation -€6,425
down €6,425 (-45.2%), from €14,218 to €7,793
- Gross operating margin +€3,914
up €3,914 (+31.0%), from €12,645 to €16,559
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 | €69,678 | €67,557 | -€2,121 | -3.0% |
| Fixed assets | 21/28 | €46,540 | €38,747 | -€7,793 | -16.7% |
| Tangible fixed assets | 22/27 | €46,540 | €38,747 | -€7,793 | -16.7% |
| Land and buildings | 22 | €46,246 | €38,747 | -€7,499 | -16.2% |
| Furniture and vehicles | 24 | €294 | - | -€294 | |
| Current assets | 29/58 | €23,138 | €28,810 | +€5,672 | +24.5% |
| Amounts receivable within one year | 40/41 | - | €7,351 | +€7,351 | |
| Trade receivables | 40 | - | €7,351 | +€7,351 | |
| Cash at bank and in hand | 54/58 | €22,754 | €21,063 | -€1,690 | -7.4% |
| Deferred charges and accrued income | 490/1 | €384 | €396 | +€11 | +3.0% |
| Total equity and liabilities | 10/49 | €69,678 | €67,557 | -€2,121 | -3.0% |
| Equity | 10/15 | -€25,014 | -€18,786 | +€6,228 | +24.9% |
| Contributions | 10/11 | €110,600 | €110,600 | = | 0.0% |
| Reserves | 13 | €1,350 | €1,350 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,350 | €1,350 | = | 0.0% |
| Other | 1319 | €1,350 | €1,350 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€136,964 | -€130,736 | +€6,228 | +4.5% |
| Amounts payable | 17/49 | €94,692 | €86,343 | -€8,349 | -8.8% |
| Amounts payable within one year | 42/48 | €94,692 | €86,343 | -€8,349 | -8.8% |
| Trade debts | 44 | €165 | €1,687 | +€1,523 | +925.6% |
| Suppliers | 440/4 | €165 | €1,687 | +€1,523 | +925.6% |
| Taxes, remuneration and social security | 45 | €3,216 | €2,325 | -€891 | -27.7% |
| Taxes | 450/3 | €3,216 | €2,325 | -€891 | -27.7% |
| Other amounts payable | 47/48 | €91,311 | €82,330 | -€8,981 | -9.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,218 | €7,793 | -€6,425 | -45.2% |
| Other operating charges | 640/8 | €2,301 | €2,305 | +€4 | +0.2% |
| Gross operating margin | 9900 | €12,645 | €16,559 | +€3,914 | +31.0% |
| Operating profit (loss) | 9901 | -€3,874 | €6,460 | +€10,334 | |
| Financial income | 75/76B | €1 | €1 | -€1 | -45.7% |
| Recurring financial income | 75 | €1 | €1 | -€1 | -45.7% |
| Financial charges | 65/66B | €47 | €42 | -€5 | -10.2% |
| Recurring financial charges | 65 | €47 | €42 | -€5 | -10.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,920 | €6,419 | +€10,339 | |
| Income taxes | 67/77 | €198 | €191 | -€7 | -3.7% |
| Profit (loss) for the period | 9904 | -€4,118 | €6,228 | +€10,346 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,118 | €6,228 | +€10,346 |
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 11 October 2026 via checked.be.