Chemtex Consulting: 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.
Chemtex Consulting
Largest movements
- Receivables within one year +€5,998
up €5,998 (+12.3%), from €48,888 to €54,885
of which Trade receivables: +€3,430
- Reserves +€20,061
up €20,061 (+20.5%), from €97,919 to €117,980
- Tax, wage and social debts -€15,722
down €15,722 (-56.5%), from €27,825 to €12,103
- Gross operating margin -€102,760
down €102,760 (-79.5%), from €129,207 to €26,447
- Taxes -€20,612
down €20,612 (-76.1%), from €27,094 to €6,482
- Financial income +€2,297
new in 2025: €2,297
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 | €130,677 | €135,018 | +€4,342 | +3.3% |
| Fixed assets | 21/28 | €4,493 | €3,305 | -€1,187 | -26.4% |
| Tangible fixed assets | 22/27 | €4,493 | €3,305 | -€1,187 | -26.4% |
| Plant, machinery and equipment | 23 | €4,213 | €3,101 | -€1,113 | -26.4% |
| Furniture and vehicles | 24 | €279 | €205 | -€75 | -26.7% |
| Current assets | 29/58 | €126,184 | €131,713 | +€5,529 | +4.4% |
| Amounts receivable within one year | 40/41 | €48,888 | €54,885 | +€5,998 | +12.3% |
| Trade receivables | 40 | €10,180 | €13,610 | +€3,430 | +33.7% |
| Other amounts receivable | 41 | €38,707 | €41,275 | +€2,568 | +6.6% |
| Cash at bank and in hand | 54/58 | €77,296 | €76,827 | -€469 | -0.6% |
| Total equity and liabilities | 10/49 | €130,677 | €135,018 | +€4,342 | +3.3% |
| Equity | 10/15 | €101,919 | €121,980 | +€20,061 | +19.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €97,919 | €117,980 | +€20,061 | +20.5% |
| Distributable reserves | 133 | €97,919 | €117,980 | +€20,061 | +20.5% |
| Amounts payable | 17/49 | €28,758 | €13,038 | -€15,720 | -54.7% |
| Amounts payable within one year | 42/48 | €28,758 | €13,038 | -€15,720 | -54.7% |
| Trade debts | 44 | €737 | €935 | +€198 | +26.9% |
| Suppliers | 440/4 | €737 | €935 | +€198 | +26.9% |
| Taxes, remuneration and social security | 45 | €27,825 | €12,103 | -€15,722 | -56.5% |
| Taxes | 450/3 | €27,825 | €12,103 | -€15,722 | -56.5% |
| Other amounts payable | 47/48 | €196 | €0 | -€196 | -100% |
| Non-recurring operating income | 76A | - | €1,410 | +€1,410 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,444 | €1,187 | -€257 | -17.8% |
| Other operating charges | 640/8 | €1,632 | €969 | -€663 | -40.6% |
| Gross operating margin | 9900 | €129,207 | €26,447 | -€102,760 | -79.5% |
| Operating profit (loss) | 9901 | €126,130 | €24,290 | -€101,840 | -80.7% |
| Financial income | 75/76B | - | €2,297 | +€2,297 | |
| Recurring financial income | 75 | - | €2,297 | +€2,297 | |
| Financial charges | 65/66B | €1,117 | €44 | -€1,073 | -96.1% |
| Recurring financial charges | 65 | €1,117 | €44 | -€1,073 | -96.1% |
| Profit (loss) for the period before taxes | 9903 | €125,014 | €26,543 | -€98,470 | -78.8% |
| Income taxes | 67/77 | €27,094 | €6,482 | -€20,612 | -76.1% |
| Profit (loss) for the period | 9904 | €97,919 | €20,061 | -€77,858 | -79.5% |
| Profit (loss) for the period to be appropriated | 9905 | €97,919 | €20,061 | -€77,858 | -79.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.