CHESMIK: 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.
CHESMIK
Largest movements
- Cash +€45,962
up €45,962 (+56.7%), from €81,064 to €127,027
mainly Net result for the year (+€42,853) and Depreciation (+€8,150)
- Tangible fixed assets -€8,150
down €8,150 (-4.9%), from €164,953 to €156,803
of which Land and buildings: -€5,647
- Reserves +€42,853
up €42,853 (+17.5%), from €245,275 to €288,128
No income-statement line moved by more than 1% of the activity.
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 | €324,802 | €364,975 | +€40,174 | +12.4% |
| Fixed assets | 21/28 | €231,351 | €223,200 | -€8,150 | -3.5% |
| Tangible fixed assets | 22/27 | €164,953 | €156,803 | -€8,150 | -4.9% |
| Land and buildings | 22 | €140,325 | €134,678 | -€5,647 | -4.0% |
| Plant, machinery and equipment | 23 | €24,628 | €22,125 | -€2,503 | -10.2% |
| Financial fixed assets | 28 | €66,398 | €66,398 | = | 0.0% |
| Current assets | 29/58 | €93,451 | €141,775 | +€48,324 | +51.7% |
| Amounts receivable within one year | 40/41 | €12,387 | €14,748 | +€2,361 | +19.1% |
| Trade receivables | 40 | €12,387 | €14,270 | +€1,883 | +15.2% |
| Other amounts receivable | 41 | - | €478 | +€478 | |
| Cash at bank and in hand | 54/58 | €81,064 | €127,027 | +€45,962 | +56.7% |
| Total equity and liabilities | 10/49 | €324,802 | €364,975 | +€40,174 | +12.4% |
| Equity | 10/15 | €251,475 | €294,328 | +€42,853 | +17.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €245,275 | €288,128 | +€42,853 | +17.5% |
| Distributable reserves | 133 | €245,275 | €288,128 | +€42,853 | +17.5% |
| Amounts payable | 17/49 | €73,327 | €70,647 | -€2,680 | -3.7% |
| Amounts payable after more than one year | 17 | €55,975 | €53,275 | -€2,700 | -4.8% |
| Other amounts payable | 178/9 | €55,975 | €53,275 | -€2,700 | -4.8% |
| Amounts payable within one year | 42/48 | €17,352 | €17,372 | +€20 | +0.1% |
| Current portion of amounts payable after more than one year | 42 | €11,032 | €10,808 | -€223 | -2.0% |
| Financial debts | 43 | €1,412 | €1,617 | +€205 | +14.5% |
| Credit institutions | 430/8 | €1,412 | €1,617 | +€205 | +14.5% |
| Trade debts | 44 | €2,654 | €1,243 | -€1,411 | -53.2% |
| Suppliers | 440/4 | €2,654 | €1,243 | -€1,411 | -53.2% |
| Taxes, remuneration and social security | 45 | €2,253 | €3,703 | +€1,450 | +64.4% |
| Taxes | 450/3 | €2,253 | €3,703 | +€1,450 | +64.4% |
| Non-recurring operating income | 76A | €750 | - | -€750 | |
| Remuneration, social security and pensions | 62 | €2,635 | €2,286 | -€349 | -13.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,150 | €8,150 | = | 0.0% |
| Other operating charges | 640/8 | €1,612 | €1,587 | -€25 | -1.5% |
| Gross operating margin | 9900 | €69,804 | €69,833 | +€29 | 0.0% |
| Operating profit (loss) | 9901 | €57,408 | €57,810 | +€403 | +0.7% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,877 | €2,507 | +€629 | +33.5% |
| Recurring financial charges | 65 | €1,877 | €2,507 | +€629 | +33.5% |
| Profit (loss) for the period before taxes | 9903 | €55,531 | €55,303 | -€227 | -0.4% |
| Income taxes | 67/77 | €12,270 | €12,450 | +€180 | +1.5% |
| Profit (loss) for the period | 9904 | €43,261 | €42,853 | -€407 | -0.9% |
| Profit (loss) for the period to be appropriated | 9905 | €43,261 | €42,853 | -€407 | -0.9% |
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 11 October 2026 via checked.be.