CHEMUBEL: 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.
CHEMUBEL
Largest movements
- Receivables within one year -€113,517
down €113,517 (-4.0%), from €2.8m to €2.7m
- Reserves -€108,000
down €108,000 (-5.4%), from €2.0m to €1.9m
- Profit (loss) carried forward -€37,803
down €37,803 (-5.4%), from €700,746 to €662,943
- Other debts +€33,000
up €33,000 (+25.6%), from €129,000 to €162,000
- Financial income -€2,517
down €2,517 (-3.6%), from €69,232 to €66,714
- Taxes -€1,196
down €1,196 (-6.6%), from €18,013 to €16,817
- Gross operating margin -€535
down €535 (-29.3%), from -€1,828 to -€2,363
- Other operating charges +€31
up €31 (+2.9%), from €1,052 to €1,082
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 | €2,865,007 | €2,769,021 | -€95,986 | -3.4% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €9,990 | €9,990 | = | 0.0% |
| Financial fixed assets | 28 | €9,990 | €9,990 | = | 0.0% |
| Current assets | 29/58 | €2,855,017 | €2,759,031 | -€95,986 | -3.4% |
| Amounts receivable within one year | 40/41 | €2,831,835 | €2,718,318 | -€113,517 | -4.0% |
| Other amounts receivable | 41 | €2,831,835 | €2,718,318 | -€113,517 | -4.0% |
| Cash at bank and in hand | 54/58 | €23,181 | €40,713 | +€17,532 | +75.6% |
| Total equity and liabilities | 10/49 | €2,865,007 | €2,769,021 | -€95,986 | -3.4% |
| Equity | 10/15 | €2,716,221 | €2,570,419 | -€145,803 | -5.4% |
| Contributions | 10/11 | €19,200 | €19,200 | = | 0.0% |
| Reserves | 13 | €1,996,275 | €1,888,275 | -€108,000 | -5.4% |
| Distributable reserves | 133 | €1,996,275 | €1,888,275 | -€108,000 | -5.4% |
| Profit (loss) carried forward | 14 | €700,746 | €662,943 | -€37,803 | -5.4% |
| Amounts payable | 17/49 | €148,786 | €198,603 | +€49,817 | +33.5% |
| Amounts payable within one year | 42/48 | €148,786 | €198,603 | +€49,817 | +33.5% |
| Trade debts | 44 | €1,773 | €1,773 | = | 0.0% |
| Suppliers | 440/4 | €1,773 | €1,773 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €18,013 | €34,830 | +€16,817 | +93.4% |
| Taxes | 450/3 | €18,013 | €34,830 | +€16,817 | +93.4% |
| Other amounts payable | 47/48 | €129,000 | €162,000 | +€33,000 | +25.6% |
| Other operating charges | 640/8 | €1,052 | €1,082 | +€31 | +2.9% |
| Gross operating margin | 9900 | -€1,828 | -€2,363 | -€535 | -29.3% |
| Operating profit (loss) | 9901 | -€2,880 | -€3,446 | -€566 | -19.7% |
| Financial income | 75/76B | €69,232 | €66,714 | -€2,517 | -3.6% |
| Recurring financial income | 75 | €69,232 | €66,714 | -€2,517 | -3.6% |
| Financial charges | 65/66B | €250 | €254 | +€4 | +1.7% |
| Recurring financial charges | 65 | €250 | €254 | +€4 | +1.7% |
| Profit (loss) for the period before taxes | 9903 | €66,102 | €63,014 | -€3,088 | -4.7% |
| Income taxes | 67/77 | €18,013 | €16,817 | -€1,196 | -6.6% |
| Profit (loss) for the period | 9904 | €48,089 | €46,197 | -€1,892 | -3.9% |
| Profit (loss) for the period to be appropriated | 9905 | €48,089 | €46,197 | -€1,892 | -3.9% |
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 16 October 2026 via checked.be.