CHEMOSYNTHA: 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.
CHEMOSYNTHA
Largest movements
- Stocks and contracts -€212,650
down €212,650 (-68.0%), from €312,768 to €100,118
- Receivables within one year -€85,495
down €85,495 (-26.5%), from €323,090 to €237,595
of which Other amounts receivable: -€61,000
- Tangible fixed assets +€40,043
up €40,043 (+425%), from €9,412 to €49,456
of which Leasing and similar rights: +€48,066
- Trade debts -€266,164
down €266,164 (-85.6%), from €310,921 to €44,757
- Other debts -€36,675
down €36,675 (-15.5%), from €236,875 to €200,200
- Reserves -€24,496
down €24,496 (-7.4%), from €330,388 to €305,892
- Tax, wage and social debts +€24,306
up €24,306 (+85.0%), from €28,588 to €52,894
of which Taxes: +€23,815
- Short-term financial debts +€18,505
up €18,505, from €0 to €18,505
- Gross operating margin +€217,228
up €217,228 (+99.6%), from €218,086 to €435,314
- Taxes +€46,408
up €46,408 (+222%), from €20,941 to €67,349
- Financial charges +€12,135
up €12,135 (+76.9%), from €15,784 to €27,919
- Depreciation +€8,846
up €8,846 (+241%), from €3,675 to €12,521
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 | €986,772 | €732,867 | -€253,904 | -25.7% |
| Fixed assets | 21/28 | €10,406 | €50,450 | +€40,043 | +385% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €9,412 | €49,456 | +€40,043 | +425% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €9,412 | €1,389 | -€8,023 | -85.2% |
| Leasing and similar rights | 25 | - | €48,066 | +€48,066 | |
| Financial fixed assets | 28 | €994 | €994 | = | 0.0% |
| Current assets | 29/58 | €976,365 | €682,418 | -€293,948 | -30.1% |
| Stocks and contracts in progress | 3 | €312,768 | €100,118 | -€212,650 | -68.0% |
| Stocks | 30/36 | €312,768 | €100,118 | -€212,650 | -68.0% |
| Amounts receivable within one year | 40/41 | €323,090 | €237,595 | -€85,495 | -26.5% |
| Trade receivables | 40 | €255,739 | €231,244 | -€24,494 | -9.6% |
| Other amounts receivable | 41 | €67,351 | €6,351 | -€61,000 | -90.6% |
| Cash at bank and in hand | 54/58 | €336,375 | €342,545 | +€6,170 | +1.8% |
| Deferred charges and accrued income | 490/1 | €4,133 | €2,159 | -€1,973 | -47.7% |
| Total equity and liabilities | 10/49 | €986,772 | €732,867 | -€253,904 | -25.7% |
| Equity | 10/15 | €410,388 | €385,892 | -€24,496 | -6.0% |
| Contributions | 10/11 | €80,000 | €80,000 | = | 0.0% |
| Reserves | 13 | €330,388 | €305,892 | -€24,496 | -7.4% |
| Distributable reserves | 133 | €330,388 | €305,892 | -€24,496 | -7.4% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €576,384 | €346,976 | -€229,408 | -39.8% |
| Amounts payable after more than one year | 17 | - | €17,283 | +€17,283 | |
| Financial debts | 170/4 | - | €17,283 | +€17,283 | |
| Amounts payable within one year | 42/48 | €576,384 | €329,693 | -€246,691 | -42.8% |
| Current portion of amounts payable after more than one year | 42 | - | €13,337 | +€13,337 | |
| Financial debts | 43 | €0 | €18,505 | +€18,505 | |
| Credit institutions | 430/8 | €0 | €18,505 | +€18,505 | |
| Trade debts | 44 | €310,921 | €44,757 | -€266,164 | -85.6% |
| Suppliers | 440/4 | €310,921 | €44,757 | -€266,164 | -85.6% |
| Taxes, remuneration and social security | 45 | €28,588 | €52,894 | +€24,306 | +85.0% |
| Taxes | 450/3 | €13,125 | €36,940 | +€23,815 | +181% |
| Remuneration and social security | 454/9 | €15,463 | €15,954 | +€491 | +3.2% |
| Other amounts payable | 47/48 | €236,875 | €200,200 | -€36,675 | -15.5% |
| Remuneration, social security and pensions | 62 | €134,951 | €136,754 | +€1,803 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,675 | €12,521 | +€8,846 | +241% |
| Other operating charges | 640/8 | €2,459 | €3,310 | +€851 | +34.6% |
| Gross operating margin | 9900 | €218,086 | €435,314 | +€217,228 | +99.6% |
| Operating profit (loss) | 9901 | €77,001 | €282,730 | +€205,729 | +267% |
| Financial income | 75/76B | €8,304 | €8,042 | -€262 | -3.2% |
| Recurring financial income | 75 | €8,304 | €8,042 | -€262 | -3.2% |
| Financial charges | 65/66B | €15,784 | €27,919 | +€12,135 | +76.9% |
| Recurring financial charges | 65 | €15,784 | €27,919 | +€12,135 | +76.9% |
| Profit (loss) for the period before taxes | 9903 | €69,521 | €262,853 | +€193,332 | +278% |
| Income taxes | 67/77 | €20,941 | €67,349 | +€46,408 | +222% |
| Profit (loss) for the period | 9904 | €48,580 | €195,504 | +€146,924 | +302% |
| Profit (loss) for the period to be appropriated | 9905 | €48,580 | €195,504 | +€146,924 | +302% |
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 27 October 2026 via checked.be.