CHIMATEX: 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.
CHIMATEX
Largest movements
- Tangible fixed assets +€1.7m
up €1.7m (+153.7%), from €1.1m to €2.8m
of which Land and buildings: +€1.6m
- Debts after one year +€1.5m
up €1.5m (+203.9%), from €728,362 to €2.2m
of which Other amounts payable: +€1.1m
- Current portion of long-term debt +€134,274
up €134,274 (+163.2%), from €82,271 to €216,545
- Trade debts +€96,029
up €96,029 (+1025.2%), from €9,367 to €105,396
- Contributions +€69,836
up €69,836 (+36.4%), from €192,000 to €261,836
- Reserves -€32,085
down €32,085 (-11.3%), from €282,771 to €250,686
of which Tax-exempt reserves: -€47,999
- Other operating charges -€30,143
down €30,143 (-52.0%), from €57,991 to €27,849
- Gross operating margin +€7,073
up €7,073 (+7.5%), from €93,777 to €100,850
- Taxes -€5,982
down €5,982 (-80.4%), from €7,445 to €1,463
- Financial charges -€2,356
down €2,356 (-6.9%), from €34,345 to €31,989
- Write-downs -€1,461
new in 2025: -€1,461
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 | €1,187,403 | €2,897,472 | +€1.7m | +144.0% |
| Fixed assets | 21/28 | €1,111,343 | €2,819,888 | +€1.7m | +153.7% |
| Tangible fixed assets | 22/27 | €1,111,343 | €2,819,341 | +€1.7m | +153.7% |
| Land and buildings | 22 | €1,110,322 | €2,757,150 | +€1.6m | +148.3% |
| Plant, machinery and equipment | 23 | €1,022 | €19,889 | +€18,867 | +1846.5% |
| Furniture and vehicles | 24 | - | €25,000 | +€25,000 | |
| Leasing and similar rights | 25 | - | €17,301 | +€17,301 | |
| Financial fixed assets | 28 | - | €547 | +€547 | |
| Current assets | 29/58 | €76,060 | €77,584 | +€1,524 | +2.0% |
| Amounts receivable within one year | 40/41 | €57,725 | €47,486 | -€10,239 | -17.7% |
| Trade receivables | 40 | - | €23,762 | +€23,762 | |
| Other amounts receivable | 41 | €57,725 | €23,724 | -€34,001 | -58.9% |
| Cash at bank and in hand | 54/58 | €12,804 | €23,988 | +€11,184 | +87.4% |
| Deferred charges and accrued income | 490/1 | €5,531 | €6,110 | +€578 | +10.5% |
| Total equity and liabilities | 10/49 | €1,187,403 | €2,897,472 | +€1.7m | +144.0% |
| Equity | 10/15 | €236,332 | €261,105 | +€24,773 | +10.5% |
| Contributions | 10/11 | €192,000 | €261,836 | +€69,836 | +36.4% |
| Capital | 10 | €192,000 | €261,836 | +€69,836 | +36.4% |
| Issued capital | 100 | €192,000 | €261,836 | +€69,836 | +36.4% |
| Reserves | 13 | €282,771 | €250,686 | -€32,085 | -11.3% |
| Non-distributable reserves | 130/1 | €3,099 | €17,407 | +€14,308 | +461.8% |
| Legal reserve | 130 | €3,099 | €17,407 | +€14,308 | +461.8% |
| Tax-exempt reserves | 132 | €279,672 | €231,673 | -€47,999 | -17.2% |
| Distributable reserves | 133 | - | €1,606 | +€1,606 | |
| Profit (loss) carried forward | 14 | -€238,439 | -€251,417 | -€12,978 | -5.4% |
| Provisions and deferred taxes | 16 | €114,232 | €94,627 | -€19,605 | -17.2% |
| Deferred taxes | 168 | €114,232 | €94,627 | -€19,605 | -17.2% |
| Amounts payable | 17/49 | €836,839 | €2,541,741 | +€1.7m | +203.7% |
| Amounts payable after more than one year | 17 | €728,362 | €2,213,425 | +€1.5m | +203.9% |
| Financial debts | 170/4 | €410,968 | €830,571 | +€419,603 | +102.1% |
| Other amounts payable | 178/9 | €317,395 | €1,382,854 | +€1.1m | +335.7% |
| Amounts payable within one year | 42/48 | €108,203 | €326,333 | +€218,129 | +201.6% |
| Current portion of amounts payable after more than one year | 42 | €82,271 | €216,545 | +€134,274 | +163.2% |
| Trade debts | 44 | €9,367 | €105,396 | +€96,029 | +1025.2% |
| Suppliers | 440/4 | €9,367 | €105,396 | +€96,029 | +1025.2% |
| Taxes, remuneration and social security | 45 | - | €4,392 | +€4,392 | |
| Taxes | 450/3 | - | €4,392 | +€4,392 | |
| Other amounts payable | 47/48 | €16,565 | - | -€16,565 | |
| Accrued charges and deferred income | 492/3 | €274 | €1,984 | +€1,710 | +625.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €121,073 | €121,697 | +€624 | +0.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€1,461 | -€1,461 | |
| Other operating charges | 640/8 | €57,991 | €27,849 | -€30,143 | -52.0% |
| Gross operating margin | 9900 | €93,777 | €100,850 | +€7,073 | +7.5% |
| Operating profit (loss) | 9901 | -€85,287 | -€47,234 | +€38,054 | +44.6% |
| Financial income | 75/76B | - | €102 | +€102 | |
| Recurring financial income | 75 | - | €102 | +€102 | |
| Financial charges | 65/66B | €34,345 | €31,989 | -€2,356 | -6.9% |
| Recurring financial charges | 65 | €34,345 | €31,989 | -€2,356 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | -€119,632 | -€79,120 | +€40,512 | +33.9% |
| Transfer from deferred taxes | 780 | €19,605 | €19,605 | = | 0.0% |
| Income taxes | 67/77 | €7,445 | €1,463 | -€5,982 | -80.4% |
| Profit (loss) for the period | 9904 | -€107,472 | -€60,978 | +€46,494 | +43.3% |
| Transfer from tax-exempt reserves | 789 | €47,999 | €47,999 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€59,472 | -€12,978 | +€46,494 | +78.2% |
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.