CHIMAY CLOTURES: 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.
CHIMAY CLOTURES
Largest movements
- Tangible fixed assets +€13,895
up €13,895 (+13.4%), from €103,509 to €117,405
of which Leasing and similar rights: +€7,222
- Cash +€12,744
up €12,744 (+60.8%), from €20,945 to €33,689
mainly Debts after one year (+€25,940) and Depreciation (+€24,173)
- Stocks and contracts +€12,558
up €12,558 (+50.6%), from €24,800 to €37,358
of which Stocks: +€8,413
- Receivables within one year -€9,169
down €9,169 (-9.2%), from €99,341 to €90,173
of which Trade receivables: -€9,834
- Deferred charges and accrued income +€7,145
up €7,145 (+376%), from €1,901 to €9,046
- Debts after one year +€25,940
up €25,940 (+149%), from €17,365 to €43,305
- Short-term financial debts +€21,892
up €21,892 (+877%), from €2,495 to €24,387
- Trade debts -€21,210
down €21,210 (-14.1%), from €150,510 to €129,300
- Current portion of long-term debt +€15,882
up €15,882 (+88.4%), from €17,958 to €33,840
- Accrued charges and deferred income -€3,335
down €3,335 (-65.8%), from €5,070 to €1,734
- Gross operating margin +€12,929
up €12,929 (+11.1%), from €116,972 to €129,901
- Staff costs +€8,804
up €8,804 (+10.9%), from €81,137 to €89,940
- Depreciation +€6,854
up €6,854 (+39.6%), from €17,319 to €24,173
- Financial charges +€4,005
up €4,005 (+39.6%), from €10,110 to €14,115
- Other operating charges -€3,134
down €3,134 (-72.9%), from €4,300 to €1,165
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 | €251,256 | €288,430 | +€37,174 | +14.8% |
| Fixed assets | 21/28 | €104,270 | €118,165 | +€13,895 | +13.3% |
| Tangible fixed assets | 22/27 | €103,509 | €117,405 | +€13,895 | +13.4% |
| Plant, machinery and equipment | 23 | €24,026 | €29,075 | +€5,050 | +21.0% |
| Furniture and vehicles | 24 | €55,529 | €57,152 | +€1,624 | +2.9% |
| Leasing and similar rights | 25 | €23,955 | €31,177 | +€7,222 | +30.1% |
| Financial fixed assets | 28 | €760 | €760 | = | 0.0% |
| Current assets | 29/58 | €146,986 | €170,265 | +€23,278 | +15.8% |
| Stocks and contracts in progress | 3 | €24,800 | €37,358 | +€12,558 | +50.6% |
| Stocks | 30/36 | €24,800 | €33,212 | +€8,413 | +33.9% |
| Contracts in progress | 37 | - | €4,146 | +€4,146 | |
| Amounts receivable within one year | 40/41 | €99,341 | €90,173 | -€9,169 | -9.2% |
| Trade receivables | 40 | €93,632 | €83,799 | -€9,834 | -10.5% |
| Other amounts receivable | 41 | €5,709 | €6,374 | +€665 | +11.7% |
| Cash at bank and in hand | 54/58 | €20,945 | €33,689 | +€12,744 | +60.8% |
| Deferred charges and accrued income | 490/1 | €1,901 | €9,046 | +€7,145 | +376% |
| Total equity and liabilities | 10/49 | €251,256 | €288,430 | +€37,174 | +14.8% |
| Equity | 10/15 | €20,050 | €20,562 | +€512 | +2.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €11,360 | €11,360 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €9,500 | €9,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,490 | €3,002 | +€512 | +20.5% |
| Amounts payable | 17/49 | €231,206 | €267,868 | +€36,662 | +15.9% |
| Amounts payable after more than one year | 17 | €17,365 | €43,305 | +€25,940 | +149% |
| Financial debts | 170/4 | €17,365 | €43,305 | +€25,940 | +149% |
| Amounts payable within one year | 42/48 | €208,771 | €222,829 | +€14,058 | +6.7% |
| Current portion of amounts payable after more than one year | 42 | €17,958 | €33,840 | +€15,882 | +88.4% |
| Financial debts | 43 | €2,495 | €24,387 | +€21,892 | +877% |
| Credit institutions | 430/8 | €2,495 | €24,387 | +€21,892 | +877% |
| Trade debts | 44 | €150,510 | €129,300 | -€21,210 | -14.1% |
| Suppliers | 440/4 | €150,510 | €129,300 | -€21,210 | -14.1% |
| Advances received on contracts in progress | 46 | €1,000 | €1,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €27,801 | €26,315 | -€1,485 | -5.3% |
| Taxes | 450/3 | €6,992 | €4,465 | -€2,527 | -36.1% |
| Remuneration and social security | 454/9 | €20,809 | €21,851 | +€1,042 | +5.0% |
| Other amounts payable | 47/48 | €9,008 | €7,987 | -€1,021 | -11.3% |
| Accrued charges and deferred income | 492/3 | €5,070 | €1,734 | -€3,335 | -65.8% |
| Remuneration, social security and pensions | 62 | €81,137 | €89,940 | +€8,804 | +10.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,319 | €24,173 | +€6,854 | +39.6% |
| Other operating charges | 640/8 | €4,300 | €1,165 | -€3,134 | -72.9% |
| Gross operating margin | 9900 | €116,972 | €129,901 | +€12,929 | +11.1% |
| Operating profit (loss) | 9901 | €14,217 | €14,623 | +€405 | +2.9% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €10,110 | €14,115 | +€4,005 | +39.6% |
| Recurring financial charges | 65 | €10,110 | €14,115 | +€4,005 | +39.6% |
| Profit (loss) for the period before taxes | 9903 | €4,107 | €512 | -€3,595 | -87.5% |
| Income taxes | 67/77 | €350 | - | -€350 | |
| Profit (loss) for the period | 9904 | €3,757 | €512 | -€3,245 | -86.4% |
| Profit (loss) for the period to be appropriated | 9905 | €3,757 | €512 | -€3,245 | -86.4% |
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 24 October 2026 via checked.be.