CHIMAY FROMAGES: 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.
What changed
CHIMAY FROMAGES
NACE 10.510, Manufacture of food products
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€71,018
2024 · -€798,163+€869,181
Equity
-
not filed
Cash
€545,196
2024 · €754,306-€209,110
Balance sheet total
€5.9m
2024 · €5.5m+€401,520
Largest movements
Assets
- Current investments +€800,000
new in 2025: €800,000
- Tangible fixed assets -€337,635
down €337,635 (-15.6%), from €2.2m to €1.8m
- Cash -€209,110
down €209,110 (-27.7%), from €754,306 to €545,196
mainly Current investments (-€800,000) and Trade debts (-€197,695)
- Receivables within one year +€193,638
up €193,638 (+12.2%), from €1.6m to €1.8m
of which Trade receivables: +€222,320
Equity and liabilities
- Debts after one year +€500,000
up €500,000 (+175%), from €286,330 to €786,330
- Trade debts -€197,695
down €197,695 (-11.3%), from €1.8m to €1.6m
- Profit (loss) carried forward +€71,018
up €71,018 (+4.1%), from -€1.7m to -€1.6m
Income statement
- Turnover +€1.0m
up €1.0m (+10.9%), from €9.5m to €10.5m
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.
Result 2024
-€798,163
Turnover
+€1.0m
Other operating income
-€1,758
Goods and materials
+€24,367
Services and other goods
-€96,675
Staff costs
-€33,527
Depreciation
+€40,410
Write-downs
-€17,723
Other operating charges
+€6,648
Other operating items
-€78,882
Financial income
+€3,382
Financial charges
-€9,888
Other financial items
-€1
Taxes
-€239
Result 2025
€71,018
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€167,362
Investment
-€876,472
Financing
+€500,000
Cash 2024
€754,306
From operations (derived)
+€167,362
Net result for the year
+€71,018
Depreciation
+€414,107
Stocks and contracts
+€47,626
Receivables within one year
-€193,638
Deferred charges and accrued income
-€2,253
Trade debts
-€197,695
Tax, wage and social debts
+€23,183
Accrued charges and deferred income
+€5,014
Investment (derived)
-€876,472
Investment in fixed assets (net)
-€76,472
Current investments
-€800,000
Financing
+€500,000
Debts after one year
+€500,000
Cash 2025
€545,196
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,515,797 | €5,917,317 | +€401,520 | +7.3% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €2,225,067 | €1,887,433 | -€337,634 | -15.2% |
| Tangible fixed assets | 22/27 | €2,162,881 | €1,825,246 | -€337,635 | -15.6% |
| Land and buildings | 22 | €564,325 | €460,875 | -€103,450 | -18.3% |
| Plant, machinery and equipment | 23 | €1,305,120 | €1,211,790 | -€93,330 | -7.2% |
| Furniture and vehicles | 24 | €87,905 | €70,637 | -€17,268 | -19.6% |
| Assets under construction and advance payments | 27 | €205,532 | €81,945 | -€123,587 | -60.1% |
| Financial fixed assets | 28 | €62,186 | €62,186 | = | 0.0% |
| Affiliated companies | 280/1 | €61,350 | €61,350 | = | 0.0% |
| Participating interests | 280 | €61,350 | €61,350 | = | 0.0% |
| Other financial fixed assets | 284/8 | €837 | €837 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €837 | €837 | = | 0.0% |
| Current assets | 29/58 | €3,290,729 | €4,029,885 | +€739,156 | +22.5% |
| Stocks and contracts in progress | 3 | €938,570 | €890,944 | -€47,626 | -5.1% |
| Stocks | 30/36 | €938,570 | €890,944 | -€47,626 | -5.1% |
| Raw materials and consumables | 30/31 | €233,605 | €256,410 | +€22,805 | +9.8% |
| Work in progress | 32 | €332,861 | €305,066 | -€27,795 | -8.4% |
| Finished goods | 33 | €288,115 | €224,911 | -€63,204 | -21.9% |
| Goods purchased for resale | 34 | €83,989 | €104,557 | +€20,568 | +24.5% |
| Amounts receivable within one year | 40/41 | €1,590,323 | €1,783,961 | +€193,638 | +12.2% |
| Trade receivables | 40 | €1,534,914 | €1,757,234 | +€222,320 | +14.5% |
| Other amounts receivable | 41 | €55,409 | €26,727 | -€28,682 | -51.8% |
| Current investments | 50/53 | - | €800,000 | +€800,000 | |
| Other investments | 51/53 | - | €800,000 | +€800,000 | |
| Cash at bank and in hand | 54/58 | €754,306 | €545,196 | -€209,110 | -27.7% |
| Deferred charges and accrued income | 490/1 | €7,531 | €9,784 | +€2,253 | +29.9% |
| Total equity and liabilities | 10/49 | €5,515,797 | €5,917,317 | +€401,520 | +7.3% |
| Contributions | 10/11 | €4,331,317 | €4,331,317 | = | 0.0% |
| Contributions outside capital | 11 | €4,331,317 | €4,331,317 | = | 0.0% |
| Other | 1109/19 | €4,331,317 | €4,331,317 | = | 0.0% |
| Reserves | 13 | €386,050 | €386,050 | = | 0.0% |
| Non-distributable reserves | 130/1 | €173,258 | €173,258 | = | 0.0% |
| Legal reserve | 130 | €173,258 | €173,258 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,958 | €4,958 | = | 0.0% |
| Distributable reserves | 133 | €207,834 | €207,834 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,720,437 | -€1,649,419 | +€71,018 | +4.1% |
| Investment grants | 15 | €0 | €0 | = | |
| Deferred taxes | 168 | €0 | €0 | = | |
| Amounts payable | 17/49 | €2,518,867 | €2,849,369 | +€330,502 | +13.1% |
| Amounts payable after more than one year | 17 | €286,330 | €786,330 | +€500,000 | +175% |
| Financial debts | 170/4 | €286,330 | €786,330 | +€500,000 | +175% |
| Other loans | 174 | €286,330 | €786,330 | +€500,000 | +175% |
| Amounts payable within one year | 42/48 | €2,232,536 | €2,058,025 | -€174,511 | -7.8% |
| Trade debts | 44 | €1,751,139 | €1,553,444 | -€197,695 | -11.3% |
| Suppliers | 440/4 | €1,751,139 | €1,553,444 | -€197,695 | -11.3% |
| Taxes, remuneration and social security | 45 | €481,398 | €504,581 | +€23,183 | +4.8% |
| Taxes | 450/3 | €82,927 | €99,551 | +€16,624 | +20.0% |
| Remuneration and social security | 454/9 | €398,471 | €405,030 | +€6,559 | +1.6% |
| Other amounts payable | 47/48 | - | €0 | = | |
| Accrued charges and deferred income | 492/3 | - | €5,014 | +€5,014 | |
| Operating income | 70/76A | €9,553,932 | €10,506,357 | +€952,425 | +10.0% |
| Turnover | 70 | €9,484,028 | €10,517,095 | +€1.0m | +10.9% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | -€12,558 | -€91,442 | -€78,884 | -628% |
| Other operating income | 74 | €82,462 | €80,704 | -€1,758 | -2.1% |
| Operating charges | 60/66A | €10,348,371 | €10,424,869 | +€76,498 | +0.7% |
| Goods for resale, raw materials and consumables | 60 | €5,540,473 | €5,516,106 | -€24,367 | -0.4% |
| Change in stocks: decrease (increase) | 609 | €55,003 | -€43,815 | -€98,818 | |
| Services and other goods | 61 | €2,276,449 | €2,373,124 | +€96,675 | +4.2% |
| Remuneration, social security and pensions | 62 | €1,980,574 | €2,014,101 | +€33,527 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €454,517 | €414,107 | -€40,410 | -8.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€17,723 | - | +€17,723 | |
| Other operating charges | 640/8 | €114,080 | €107,432 | -€6,648 | -5.8% |
| Operating profit (loss) | 9901 | -€794,439 | €81,488 | +€875,927 | |
| Recurring financial income | 75 | €35 | €3,417 | +€3,382 | +9,663% |
| Income from current assets | 751 | - | €3,361 | +€3,361 | |
| Other financial income | 752/9 | €35 | €56 | +€21 | +60.0% |
| Financial charges | 65/66B | €2,608 | €12,496 | +€9,888 | +379% |
| Recurring financial charges | 65 | €2,608 | €12,496 | +€9,888 | +379% |
| Debt charges | 650 | €127 | €7,906 | +€7,779 | +6,125% |
| Other financial charges | 652/9 | €2,481 | €4,591 | +€2,110 | +85.0% |
| Profit (loss) for the period before taxes | 9903 | -€797,012 | €72,408 | +€869,420 | |
| Income taxes | 67/77 | €1,151 | €1,390 | +€239 | +20.8% |
| Taxes | 670/3 | €1,151 | €1,390 | +€239 | +20.8% |
| Profit (loss) for the period | 9904 | -€798,163 | €71,018 | +€869,181 | |
| Profit (loss) for the period to be appropriated | 9905 | -€798,163 | €71,018 | +€869,181 |
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 26 October 2026 via checked.be.