CHEMLOG: what changed
Two fiscal 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.
CHEMLOG
Largest movements
- Tangible fixed assets +€93,271
up €93,271 (+7029.1%), from €1,327 to €94,598
of which Land and buildings: +€88,749
- Cash +€10,760
up €10,760 (+10.5%), from €102,173 to €112,933
mainly Net result for the year (+€86,851) and Current portion of long-term debt (+€11,753)
- Receivables within one year +€8,110
up €8,110 (+35.3%), from €23,001 to €31,111
of which Other amounts receivable: +€20,000
- Deferred charges and accrued income -€4,140
down €4,140 (-100.0%), from €4,140 to €0
- Profit (loss) carried forward +€86,851
up €86,851 (+100.1%), from €86,740 to €173,592
- Current portion of long-term debt +€11,753
new in 2025: €11,753
- Tax, wage and social debts +€5,320
up €5,320 (+15.4%), from €34,655 to €39,975
- Trade debts +€4,428
up €4,428 (+46.1%), from €9,603 to €14,031
- Taxes -€23,515
down €23,515 (-100.0%), from €23,524 to €9
- Gross operating margin -€14,426
down €14,426 (-12.7%), from €113,492 to €99,066
- Other operating charges +€5,712
up €5,712 (+992.6%), from €575 to €6,287
- Depreciation +€2,942
up €2,942 (+1070.9%), from €275 to €3,217
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 | €136,749 | €244,750 | +€108,001 | +79.0% |
| Fixed assets | 21/28 | €7,436 | €100,707 | +€93,271 | +1254.3% |
| Tangible fixed assets | 22/27 | €1,327 | €94,598 | +€93,271 | +7029.1% |
| Land and buildings | 22 | - | €88,749 | +€88,749 | |
| Furniture and vehicles | 24 | €1,327 | €5,849 | +€4,522 | +340.8% |
| Financial fixed assets | 28 | €6,109 | €6,109 | = | 0.0% |
| Current assets | 29/58 | €129,314 | €144,043 | +€14,730 | +11.4% |
| Amounts receivable within one year | 40/41 | €23,001 | €31,111 | +€8,110 | +35.3% |
| Trade receivables | 40 | €23,001 | €11,111 | -€11,890 | -51.7% |
| Other amounts receivable | 41 | €0 | €20,000 | +€20,000 | |
| Cash at bank and in hand | 54/58 | €102,173 | €112,933 | +€10,760 | +10.5% |
| Deferred charges and accrued income | 490/1 | €4,140 | €0 | -€4,140 | -100.0% |
| Total equity and liabilities | 10/49 | €136,749 | €244,750 | +€108,001 | +79.0% |
| Equity | 10/15 | €91,740 | €178,592 | +€86,851 | +94.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €86,740 | €173,592 | +€86,851 | +100.1% |
| Amounts payable | 17/49 | €45,009 | €66,158 | +€21,149 | +47.0% |
| Amounts payable within one year | 42/48 | €44,257 | €65,759 | +€21,501 | +48.6% |
| Current portion of amounts payable after more than one year | 42 | - | €11,753 | +€11,753 | |
| Trade debts | 44 | €9,603 | €14,031 | +€4,428 | +46.1% |
| Suppliers | 440/4 | €9,603 | €14,031 | +€4,428 | +46.1% |
| Taxes, remuneration and social security | 45 | €34,655 | €39,975 | +€5,320 | +15.4% |
| Taxes | 450/3 | €34,655 | €39,975 | +€5,320 | +15.4% |
| Other amounts payable | 47/48 | €0 | €0 | = | |
| Accrued charges and deferred income | 492/3 | €752 | €400 | -€352 | -46.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €275 | €3,217 | +€2,942 | +1070.9% |
| Other operating charges | 640/8 | €575 | €6,287 | +€5,712 | +992.6% |
| Gross operating margin | 9900 | €113,492 | €99,066 | -€14,426 | -12.7% |
| Operating profit (loss) | 9901 | €112,642 | €89,562 | -€23,080 | -20.5% |
| Financial income | 75/76B | €5 | €431 | +€425 | +7863.2% |
| Recurring financial income | 75 | €5 | €431 | +€425 | +7863.2% |
| Financial charges | 65/66B | €2,383 | €3,133 | +€750 | +31.5% |
| Recurring financial charges | 65 | €2,383 | €3,133 | +€750 | +31.5% |
| Profit (loss) for the period before taxes | 9903 | €110,265 | €86,860 | -€23,404 | -21.2% |
| Income taxes | 67/77 | €23,524 | €9 | -€23,515 | -100.0% |
| Profit (loss) for the period | 9904 | €86,740 | €86,851 | +€111 | +0.1% |
| Profit (loss) for the period to be appropriated | 9905 | €86,740 | €86,851 | +€111 | +0.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.