CHEMSTREAM: 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.
CHEMSTREAM
Largest movements
- Deferred charges and accrued income -€249,071
down €249,071 (-78.5%), from €317,312 to €68,242
- Cash +€227,827
up €227,827 (+81.8%), from €278,433 to €506,260
mainly Deferred charges and accrued income (+€249,071) and Depreciation (+€111,228)
- Receivables within one year +€143,808
up €143,808 (+104.2%), from €137,960 to €281,768
of which Trade receivables: +€143,769
- Tangible fixed assets -€85,285
down €85,285 (-26.2%), from €325,833 to €240,547
of which Plant, machinery and equipment: -€90,881
- Profit (loss) carried forward +€96,155
up €96,155 (+12.2%), from €789,389 to €885,544
- Trade debts -€45,716
down €45,716 (-44.7%), from €102,161 to €56,445
- Debts after one year -€12,978
down €12,978 (-31.9%), from €40,662 to €27,684
- Staff costs -€42,053
down €42,053 (-5.6%), from €745,098 to €703,045
- Financial income -€13,658
down €13,658 (-86.5%), from €15,786 to €2,128
- Depreciation -€10,460
down €10,460 (-8.6%), from €121,688 to €111,228
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 | €1,116,679 | €1,153,959 | +€37,279 | +3.3% |
| Fixed assets | 21/28 | €337,974 | €252,689 | -€85,285 | -25.2% |
| Tangible fixed assets | 22/27 | €325,833 | €240,547 | -€85,285 | -26.2% |
| Plant, machinery and equipment | 23 | €315,902 | €225,020 | -€90,881 | -28.8% |
| Furniture and vehicles | 24 | €3,718 | €10,603 | +€6,885 | +185.2% |
| Other tangible fixed assets | 26 | €6,213 | €4,925 | -€1,289 | -20.7% |
| Financial fixed assets | 28 | €12,141 | €12,141 | = | 0.0% |
| Current assets | 29/58 | €778,705 | €901,270 | +€122,564 | +15.7% |
| Stocks and contracts in progress | 3 | €45,000 | €45,000 | = | 0.0% |
| Stocks | 30/36 | €45,000 | €45,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €137,960 | €281,768 | +€143,808 | +104.2% |
| Trade receivables | 40 | €119,443 | €263,212 | +€143,769 | +120.4% |
| Other amounts receivable | 41 | €18,517 | €18,556 | +€39 | +0.2% |
| Cash at bank and in hand | 54/58 | €278,433 | €506,260 | +€227,827 | +81.8% |
| Deferred charges and accrued income | 490/1 | €317,312 | €68,242 | -€249,071 | -78.5% |
| Total equity and liabilities | 10/49 | €1,116,679 | €1,153,959 | +€37,279 | +3.3% |
| Equity | 10/15 | €812,489 | €908,644 | +€96,155 | +11.8% |
| Contributions | 10/11 | €21,000 | €21,000 | = | 0.0% |
| Reserves | 13 | €2,100 | €2,100 | = | 0.0% |
| Distributable reserves | 133 | €2,100 | €2,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €789,389 | €885,544 | +€96,155 | +12.2% |
| Amounts payable | 17/49 | €304,190 | €245,314 | -€58,876 | -19.4% |
| Amounts payable after more than one year | 17 | €40,662 | €27,684 | -€12,978 | -31.9% |
| Financial debts | 170/4 | €40,662 | €27,684 | -€12,978 | -31.9% |
| Amounts payable within one year | 42/48 | €263,528 | €215,204 | -€48,324 | -18.3% |
| Current portion of amounts payable after more than one year | 42 | €12,433 | €12,978 | +€545 | +4.4% |
| Trade debts | 44 | €102,161 | €56,445 | -€45,716 | -44.7% |
| Suppliers | 440/4 | €102,161 | €56,445 | -€45,716 | -44.7% |
| Taxes, remuneration and social security | 45 | €108,188 | €109,909 | +€1,721 | +1.6% |
| Taxes | 450/3 | €2,681 | €5,779 | +€3,098 | +115.5% |
| Remuneration and social security | 454/9 | €105,507 | €104,130 | -€1,377 | -1.3% |
| Other amounts payable | 47/48 | €40,746 | €35,872 | -€4,874 | -12.0% |
| Accrued charges and deferred income | 492/3 | - | €2,426 | +€2,426 | |
| Remuneration, social security and pensions | 62 | €745,098 | €703,045 | -€42,053 | -5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €121,688 | €111,228 | -€10,460 | -8.6% |
| Other operating charges | 640/8 | €4,352 | €2,132 | -€2,220 | -51.0% |
| Gross operating margin | 9900 | €935,193 | €928,640 | -€6,553 | -0.7% |
| Operating profit (loss) | 9901 | €64,054 | €112,235 | +€48,181 | +75.2% |
| Financial income | 75/76B | €15,786 | €2,128 | -€13,658 | -86.5% |
| Recurring financial income | 75 | €15,786 | €2,128 | -€13,658 | -86.5% |
| Financial charges | 65/66B | €11,451 | €16,569 | +€5,118 | +44.7% |
| Recurring financial charges | 65 | €11,451 | €16,569 | +€5,118 | +44.7% |
| Profit (loss) for the period before taxes | 9903 | €68,390 | €97,795 | +€29,405 | +43.0% |
| Income taxes | 67/77 | €1,500 | €1,640 | +€140 | +9.3% |
| Profit (loss) for the period | 9904 | €66,890 | €96,155 | +€29,265 | +43.8% |
| Profit (loss) for the period to be appropriated | 9905 | €66,890 | €96,155 | +€29,265 | +43.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.