CHEMVENTIS: 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.
CHEMVENTIS
Largest movements
- Current investments -€75,680
down €75,680 (-31.8%), from €237,963 to €162,282
- Cash -€74,482
down €74,482 (-29.7%), from €251,167 to €176,685
mainly Contributions, distributions and other (-€308,214) and Receivables within one year (-€10,278)
- Tangible fixed assets -€19,667
down €19,667 (-27.5%), from €71,532 to €51,864
of which Furniture and vehicles: -€21,586
- Receivables within one year +€10,278
up €10,278 (+12.4%), from €82,795 to €93,073
of which Trade receivables: +€12,695
- Reserves -€201,293
down €201,293 (-39.3%), from €511,629 to €310,336
- Other debts +€39,373
up €39,373 (+45.8%), from €85,986 to €125,360
- Trade debts +€13,229
up €13,229 (+46.2%), from €28,620 to €41,849
- Depreciation +€5,966
up €5,966 (+34.1%), from €17,488 to €23,454
- Financial income -€4,936
down €4,936 (-51.4%), from €9,612 to €4,676
- Other operating charges -€3,767
down €3,767 (-90.2%), from €4,177 to €410
- Gross operating margin +€3,369
up €3,369 (+2.0%), from €170,776 to €174,144
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 | €648,951 | €488,462 | -€160,489 | -24.7% |
| Fixed assets | 21/28 | €71,532 | €51,864 | -€19,667 | -27.5% |
| Tangible fixed assets | 22/27 | €71,532 | €51,864 | -€19,667 | -27.5% |
| Plant, machinery and equipment | 23 | €1,072 | €3,387 | +€2,315 | +216% |
| Furniture and vehicles | 24 | €67,785 | €46,200 | -€21,586 | -31.8% |
| Other tangible fixed assets | 26 | €2,674 | €2,278 | -€397 | -14.8% |
| Current assets | 29/58 | €577,419 | €436,598 | -€140,821 | -24.4% |
| Amounts receivable within one year | 40/41 | €82,795 | €93,073 | +€10,278 | +12.4% |
| Trade receivables | 40 | €75,926 | €88,621 | +€12,695 | +16.7% |
| Other amounts receivable | 41 | €6,869 | €4,452 | -€2,417 | -35.2% |
| Current investments | 50/53 | €237,963 | €162,282 | -€75,680 | -31.8% |
| Cash at bank and in hand | 54/58 | €251,167 | €176,685 | -€74,482 | -29.7% |
| Deferred charges and accrued income | 490/1 | €5,495 | €4,557 | -€938 | -17.1% |
| Total equity and liabilities | 10/49 | €648,951 | €488,462 | -€160,489 | -24.7% |
| Equity | 10/15 | €517,929 | €316,636 | -€201,293 | -38.9% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Reserves | 13 | €511,629 | €310,336 | -€201,293 | -39.3% |
| Distributable reserves | 133 | €511,629 | €310,336 | -€201,293 | -39.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €131,022 | €171,826 | +€40,805 | +31.1% |
| Amounts payable after more than one year | 17 | €1,918 | €0 | -€1,918 | -100% |
| Financial debts | 170/4 | €1,918 | €0 | -€1,918 | -100% |
| Amounts payable within one year | 42/48 | €129,104 | €171,826 | +€42,722 | +33.1% |
| Current portion of amounts payable after more than one year | 42 | €7,613 | €1,918 | -€5,695 | -74.8% |
| Trade debts | 44 | €28,620 | €41,849 | +€13,229 | +46.2% |
| Suppliers | 440/4 | €28,620 | €41,849 | +€13,229 | +46.2% |
| Taxes, remuneration and social security | 45 | €6,885 | €2,700 | -€4,185 | -60.8% |
| Taxes | 450/3 | €6,885 | €2,700 | -€4,185 | -60.8% |
| Other amounts payable | 47/48 | €85,986 | €125,360 | +€39,373 | +45.8% |
| Non-recurring operating income | 76A | €11,765 | €0 | -€11,765 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,488 | €23,454 | +€5,966 | +34.1% |
| Other operating charges | 640/8 | €4,177 | €410 | -€3,767 | -90.2% |
| Gross operating margin | 9900 | €170,776 | €174,144 | +€3,369 | +2.0% |
| Operating profit (loss) | 9901 | €149,111 | €150,280 | +€1,169 | +0.8% |
| Financial income | 75/76B | €9,612 | €4,676 | -€4,936 | -51.4% |
| Recurring financial income | 75 | €9,612 | €4,676 | -€4,936 | -51.4% |
| Financial charges | 65/66B | €1,559 | €2,951 | +€1,392 | +89.2% |
| Recurring financial charges | 65 | €1,559 | €2,951 | +€1,392 | +89.2% |
| Profit (loss) for the period before taxes | 9903 | €157,163 | €152,005 | -€5,158 | -3.3% |
| Income taxes | 67/77 | €43,434 | €45,084 | +€1,649 | +3.8% |
| Profit (loss) for the period | 9904 | €113,729 | €106,921 | -€6,808 | -6.0% |
| Profit (loss) for the period to be appropriated | 9905 | €113,729 | €106,921 | -€6,808 | -6.0% |
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 15 October 2026 via checked.be.