CHEMS TOURS: 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.
CHEMS TOURS
Largest movements
- Cash +€109,576
up €109,576 (+3,003%), from €3,649 to €113,224
mainly Net result for the year (+€129,891) and Tax, wage and social debts (+€5,690)
- Tangible fixed assets -€5,000
no longer reported in 2025 (was €5,000)
- Profit (loss) carried forward +€129,891
up €129,891, from -€94,160 to €35,731
- Other debts -€30,808
down €30,808 (-33.8%), from €91,256 to €60,448
- Tax, wage and social debts +€5,690
up €5,690 (+54.8%), from €10,389 to €16,079
of which Remuneration and social security: +€6,000
- Gross operating margin +€147,075
up €147,075, from -€12,125 to €134,950
- Depreciation +€5,000
new in 2025: €5,000
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 | €8,649 | €113,224 | +€104,576 | +1,209% |
| Fixed assets | 21/28 | €5,000 | - | -€5,000 | |
| Tangible fixed assets | 22/27 | €5,000 | - | -€5,000 | |
| Furniture and vehicles | 24 | €5,000 | - | -€5,000 | |
| Current assets | 29/58 | €3,649 | €113,224 | +€109,576 | +3,003% |
| Cash at bank and in hand | 54/58 | €3,649 | €113,224 | +€109,576 | +3,003% |
| Total equity and liabilities | 10/49 | €8,649 | €113,224 | +€104,576 | +1,209% |
| Equity | 10/15 | -€94,160 | €35,731 | +€129,891 | |
| Profit (loss) carried forward | 14 | -€94,160 | €35,731 | +€129,891 | |
| Amounts payable | 17/49 | €102,809 | €77,494 | -€25,315 | -24.6% |
| Amounts payable within one year | 42/48 | €102,809 | €77,494 | -€25,315 | -24.6% |
| Trade debts | 44 | €1,164 | €967 | -€197 | -16.9% |
| Suppliers | 440/4 | €1,164 | €967 | -€197 | -16.9% |
| Taxes, remuneration and social security | 45 | €10,389 | €16,079 | +€5,690 | +54.8% |
| Taxes | 450/3 | €2,889 | €2,579 | -€310 | -10.7% |
| Remuneration and social security | 454/9 | €7,500 | €13,500 | +€6,000 | +80.0% |
| Other amounts payable | 47/48 | €91,256 | €60,448 | -€30,808 | -33.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €5,000 | +€5,000 | |
| Other operating charges | 640/8 | €431 | - | -€431 | |
| Gross operating margin | 9900 | -€12,125 | €134,950 | +€147,075 | |
| Operating profit (loss) | 9901 | -€12,556 | €129,950 | +€142,506 | |
| Financial charges | 65/66B | €110 | €59 | -€51 | -46.0% |
| Recurring financial charges | 65 | €110 | €59 | -€51 | -46.0% |
| Profit (loss) for the period before taxes | 9903 | -€12,666 | €129,891 | +€142,557 | |
| Profit (loss) for the period | 9904 | -€12,666 | €129,891 | +€142,557 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,666 | €129,891 | +€142,557 |
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 14 October 2026 via checked.be.