CHIMAY - GESTION: 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 - GESTION
NACE 82.100, Office administrative and support services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€23,913
2024 · -€915,641+€939,554
Equity
€10.4m
2024 · €10.4m+€23,913
Cash
€451,573
2024 · €259,820+€191,752
Balance sheet total
€12.6m
2024 · €12.9m-€324,882
Largest movements
Assets
- Current investments -€400,000
down €400,000 (-66.7%), from €600,000 to €200,000
- Cash +€191,752
up €191,752 (+73.8%), from €259,820 to €451,573
mainly Current investments (+€400,000) and Receivables within one year (+€190,662)
- Receivables within one year -€190,662
down €190,662 (-36.7%), from €519,992 to €329,330
of which Trade receivables: -€106,349
Equity and liabilities
- Debts after one year -€277,709
down €277,709 (-17.8%), from €1.6m to €1.3m
of which Financial debts: -€268,409
Income statement
- Financial charges -€1.9m
down €1.9m (-98.3%), from €1.9m to €32,843
of which Non-recurring financial charges: -€1.8m
- Financial income -€940,972
down €940,972 (-95.3%), from €987,128 to €46,156
of which Non-recurring financial income: -€714,567
- Write-downs +€215,366
up €215,366 (+100.0%), from -€215,453 to -€87
- Other operating charges -€166,120
down €166,120 (-96.9%), from €171,490 to €5,371
- Goods and materials -€112,938
down €112,938 (-4.6%), from €2.4m to €2.3m
of which Purchases: -€165,214
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
-€915,641
Turnover
-€12,596
Other operating income
-€24,881
Goods and materials
+€112,938
Services and other goods
-€1,737
Staff costs
-€52,264
Depreciation
+€19,110
Write-downs
-€215,366
Other operating charges
+€166,120
Other operating items
+€20,743
Financial income
-€940,972
Financial charges
+€1.9m
Taxes
-€21
Result 2025
€23,913
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
+€194,305
Investment
+€285,234
Financing
-€287,787
Cash 2024
€259,820
From operations (derived)
+€194,305
Net result for the year
+€23,913
Depreciation
+€80,120
Receivables after one year
-€40,707
Stocks and contracts
+€5,390
Receivables within one year
+€190,662
Deferred charges and accrued income
-€4,064
Trade debts
-€13,074
Tax, wage and social debts
+€12,427
Other debts
-€60,097
Accrued charges and deferred income
-€265
Investment (derived)
+€285,234
Investment in fixed assets (net)
-€114,766
Current investments
+€400,000
Financing
-€287,787
Debts after one year
-€277,709
Current portion of long-term debt
-€10,078
Cash 2025
€451,573
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,917,886 | €12,593,004 | -€324,882 | -2.5% |
| Fixed assets | 21/28 | €11,294,155 | €11,328,801 | +€34,646 | +0.3% |
| Intangible fixed assets | 21 | €83,059 | €70,441 | -€12,618 | -15.2% |
| Tangible fixed assets | 22/27 | €214,814 | €261,371 | +€46,557 | +21.7% |
| Plant, machinery and equipment | 23 | €90,252 | €73,982 | -€16,270 | -18.0% |
| Furniture and vehicles | 24 | €76,338 | €46,483 | -€29,855 | -39.1% |
| Other tangible fixed assets | 26 | €48,224 | €42,176 | -€6,048 | -12.5% |
| Assets under construction and advance payments | 27 | - | €98,730 | +€98,730 | |
| Financial fixed assets | 28 | €10,996,282 | €10,996,989 | +€707 | 0.0% |
| Affiliated companies | 280/1 | €10,995,482 | €10,995,482 | = | 0.0% |
| Participating interests | 280 | €10,245,482 | €10,245,482 | = | 0.0% |
| Amounts receivable | 281 | €750,000 | €750,000 | = | 0.0% |
| Other financial fixed assets | 284/8 | €800 | €1,507 | +€707 | +88.4% |
| Shares | 284 | €800 | €800 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | - | €707 | +€707 | |
| Current assets | 29/58 | €1,623,731 | €1,264,203 | -€359,528 | -22.1% |
| Amounts receivable after more than one year | 29 | €3,459 | €44,167 | +€40,707 | +1,177% |
| Other amounts receivable | 291 | €3,459 | €44,167 | +€40,707 | +1,177% |
| Stocks and contracts in progress | 3 | €200,509 | €195,120 | -€5,390 | -2.7% |
| Stocks | 30/36 | €200,509 | €195,120 | -€5,390 | -2.7% |
| Raw materials and consumables | 30/31 | €4,827 | €6,722 | +€1,894 | +39.2% |
| Finished goods | 33 | €7,695 | €6,898 | -€797 | -10.4% |
| Goods purchased for resale | 34 | €187,987 | €181,500 | -€6,487 | -3.5% |
| Amounts receivable within one year | 40/41 | €519,992 | €329,330 | -€190,662 | -36.7% |
| Trade receivables | 40 | €369,027 | €262,678 | -€106,349 | -28.8% |
| Other amounts receivable | 41 | €150,964 | €66,652 | -€84,313 | -55.8% |
| Current investments | 50/53 | €600,000 | €200,000 | -€400,000 | -66.7% |
| Other investments | 51/53 | €600,000 | €200,000 | -€400,000 | -66.7% |
| Cash at bank and in hand | 54/58 | €259,820 | €451,573 | +€191,752 | +73.8% |
| Deferred charges and accrued income | 490/1 | €39,951 | €44,014 | +€4,064 | +10.2% |
| Total equity and liabilities | 10/49 | €12,917,886 | €12,593,004 | -€324,882 | -2.5% |
| Equity | 10/15 | €10,379,311 | €10,403,224 | +€23,913 | +0.2% |
| Contributions | 10/11 | €6,650,070 | €6,650,070 | = | 0.0% |
| Capital | 10 | €5,636,213 | €5,636,213 | = | 0.0% |
| Issued capital | 100 | €5,636,213 | €5,636,213 | = | 0.0% |
| Contributions outside capital | 11 | €1,013,857 | €1,013,857 | = | 0.0% |
| Share premium | 1100/10 | €1,013,857 | €1,013,857 | = | 0.0% |
| Reserves | 13 | €1,414,449 | €1,414,449 | = | 0.0% |
| Non-distributable reserves | 130/1 | €563,621 | €563,621 | = | 0.0% |
| Legal reserve | 130 | €563,621 | €563,621 | = | 0.0% |
| Tax-exempt reserves | 132 | €616,804 | €616,804 | = | 0.0% |
| Distributable reserves | 133 | €234,023 | €234,023 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,314,793 | €2,338,706 | +€23,913 | +1.0% |
| Amounts payable | 17/49 | €2,538,576 | €2,189,780 | -€348,796 | -13.7% |
| Amounts payable after more than one year | 17 | €1,559,684 | €1,281,975 | -€277,709 | -17.8% |
| Financial debts | 170/4 | €1,543,409 | €1,275,000 | -€268,409 | -17.4% |
| Credit institutions | 173 | €1,543,409 | €1,275,000 | -€268,409 | -17.4% |
| Trade debts | 175 | €16,275 | €6,975 | -€9,300 | -57.1% |
| Suppliers | 1750 | €16,275 | €6,975 | -€9,300 | -57.1% |
| Amounts payable within one year | 42/48 | €978,350 | €907,528 | -€70,822 | -7.2% |
| Current portion of amounts payable after more than one year | 42 | €287,787 | €277,709 | -€10,078 | -3.5% |
| Trade debts | 44 | €361,637 | €348,562 | -€13,074 | -3.6% |
| Suppliers | 440/4 | €361,637 | €348,562 | -€13,074 | -3.6% |
| Taxes, remuneration and social security | 45 | €227,113 | €239,540 | +€12,427 | +5.5% |
| Taxes | 450/3 | €75,572 | €84,684 | +€9,113 | +12.1% |
| Remuneration and social security | 454/9 | €151,541 | €154,856 | +€3,315 | +2.2% |
| Other amounts payable | 47/48 | €101,814 | €41,717 | -€60,097 | -59.0% |
| Accrued charges and deferred income | 492/3 | €542 | €277 | -€265 | -48.9% |
| Operating income | 70/76A | €4,741,341 | €4,701,305 | -€40,037 | -0.8% |
| Turnover | 70 | €4,435,024 | €4,422,428 | -€12,596 | -0.3% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | €1,762 | -€797 | -€2,560 | |
| Other operating income | 74 | €304,555 | €279,674 | -€24,881 | -8.2% |
| Operating charges | 60/66A | €4,741,986 | €4,689,883 | -€52,103 | -1.1% |
| Goods for resale, raw materials and consumables | 60 | €2,437,131 | €2,324,193 | -€112,938 | -4.6% |
| Purchases | 600/8 | €2,484,795 | €2,319,581 | -€165,214 | -6.6% |
| Change in stocks: decrease (increase) | 609 | -€47,664 | €4,612 | +€52,276 | |
| Services and other goods | 61 | €1,024,832 | €1,026,569 | +€1,737 | +0.2% |
| Remuneration, social security and pensions | 62 | €1,201,453 | €1,253,717 | +€52,264 | +4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €99,230 | €80,120 | -€19,110 | -19.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€215,453 | -€87 | +€215,366 | +100.0% |
| Other operating charges | 640/8 | €171,490 | €5,371 | -€166,120 | -96.9% |
| Non-recurring operating charges | 66A | €23,303 | - | -€23,303 | |
| Operating profit (loss) | 9901 | -€645 | €11,421 | +€12,067 | |
| Financial income | 75/76B | €987,128 | €46,156 | -€940,972 | -95.3% |
| Recurring financial income | 75 | €268,604 | €42,199 | -€226,405 | -84.3% |
| Income from financial fixed assets | 750 | €22,500 | €22,500 | = | 0.0% |
| Income from current assets | 751 | €193,252 | €10,434 | -€182,818 | -94.6% |
| Other financial income | 752/9 | €52,852 | €9,265 | -€43,587 | -82.5% |
| Non-recurring financial income | 76B | €718,524 | €3,956 | -€714,567 | -99.4% |
| Financial charges | 65/66B | €1,901,323 | €32,843 | -€1.9m | -98.3% |
| Recurring financial charges | 65 | €67,408 | €32,342 | -€35,066 | -52.0% |
| Debt charges | 650 | €48,032 | €12,449 | -€35,583 | -74.1% |
| Other financial charges | 652/9 | €19,375 | €19,893 | +€517 | +2.7% |
| Non-recurring financial charges | 66B | €1,833,915 | €501 | -€1.8m | -100.0% |
| Profit (loss) for the period before taxes | 9903 | -€914,840 | €24,734 | +€939,575 | |
| Income taxes | 67/77 | €800 | €821 | +€21 | +2.6% |
| Taxes | 670/3 | €800 | €821 | +€21 | +2.6% |
| Tax adjustments and reversals of tax provisions | 77 | - | €0 | +€0 | |
| Profit (loss) for the period | 9904 | -€915,641 | €23,913 | +€939,554 | |
| Profit (loss) for the period to be appropriated | 9905 | -€915,641 | €23,913 | +€939,554 |
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 19 October 2026 via checked.be.