CHIMAY INVEST: 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 INVEST
Largest movements
- Current investments -€163,863
down €163,863 (-41.3%), from €397,188 to €233,324
- Cash +€39,379
up €39,379 (+18.7%), from €210,027 to €249,406
mainly Net result for the year (+€372,492) and Current investments (+€163,863)
- Tangible fixed assets -€22,874
down €22,874 (-4.2%), from €545,224 to €522,350
of which Land and buildings: -€33,912
- Debts after one year -€216,550
down €216,550 (-72.7%), from €297,822 to €81,272
of which Other amounts payable: -€165,089
- Profit (loss) carried forward +€72,492
up €72,492 (+22.5%), from €322,000 to €394,492
- Trade debts -€21,859
down €21,859 (-85.0%), from €25,721 to €3,861
- Other debts +€18,397
up €18,397 (+6.0%), from €306,000 to €324,397
- Tax, wage and social debts -€14,479
down €14,479 (-24.6%), from €58,824 to €44,344
of which Taxes: -€12,870
- Staff costs -€12,906
down €12,906 (-5.4%), from €239,905 to €226,999
- Financial income +€12,018
up €12,018 (+221%), from €5,447 to €17,465
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 | €1,261,434 | €1,100,538 | -€160,896 | -12.8% |
| Fixed assets | 21/28 | €548,724 | €522,350 | -€26,374 | -4.8% |
| Intangible fixed assets | 21 | €3,500 | - | -€3,500 | |
| Tangible fixed assets | 22/27 | €545,224 | €522,350 | -€22,874 | -4.2% |
| Land and buildings | 22 | €434,789 | €400,878 | -€33,912 | -7.8% |
| Furniture and vehicles | 24 | €106,634 | €85,070 | -€21,564 | -20.2% |
| Other tangible fixed assets | 26 | €3,801 | €36,402 | +€32,601 | +858% |
| Current assets | 29/58 | €712,710 | €578,188 | -€134,522 | -18.9% |
| Current investments | 50/53 | €397,188 | €233,324 | -€163,863 | -41.3% |
| Cash at bank and in hand | 54/58 | €210,027 | €249,406 | +€39,379 | +18.7% |
| Deferred charges and accrued income | 490/1 | €105,495 | €95,458 | -€10,038 | -9.5% |
| Total equity and liabilities | 10/49 | €1,261,434 | €1,100,538 | -€160,896 | -12.8% |
| Equity | 10/15 | €522,455 | €594,948 | +€72,492 | +13.9% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Contributions outside capital | 11 | €20,460 | - | -€20,460 | |
| Share premium | 1100/10 | €20,460 | - | -€20,460 | |
| Reserves | 13 | €179,995 | €179,995 | = | 0.0% |
| Tax-exempt reserves | 132 | €56,250 | €56,250 | = | 0.0% |
| Distributable reserves | 133 | €123,745 | €123,745 | = | 0.0% |
| Profit (loss) carried forward | 14 | €322,000 | €394,492 | +€72,492 | +22.5% |
| Amounts payable | 17/49 | €738,979 | €505,590 | -€233,388 | -31.6% |
| Amounts payable after more than one year | 17 | €297,822 | €81,272 | -€216,550 | -72.7% |
| Financial debts | 170/4 | €132,733 | €81,272 | -€51,461 | -38.8% |
| Other amounts payable | 178/9 | €165,089 | - | -€165,089 | |
| Amounts payable within one year | 42/48 | €441,156 | €424,063 | -€17,093 | -3.9% |
| Current portion of amounts payable after more than one year | 42 | €50,612 | €51,461 | +€849 | +1.7% |
| Trade debts | 44 | €25,721 | €3,861 | -€21,859 | -85.0% |
| Suppliers | 440/4 | €25,721 | €3,861 | -€21,859 | -85.0% |
| Taxes, remuneration and social security | 45 | €58,824 | €44,344 | -€14,479 | -24.6% |
| Taxes | 450/3 | €20,461 | €7,591 | -€12,870 | -62.9% |
| Remuneration and social security | 454/9 | €38,362 | €36,753 | -€1,609 | -4.2% |
| Other amounts payable | 47/48 | €306,000 | €324,397 | +€18,397 | +6.0% |
| Accrued charges and deferred income | 492/3 | - | €255 | +€255 | |
| Non-recurring operating income | 76A | €7,264 | - | -€7,264 | |
| Remuneration, social security and pensions | 62 | €239,905 | €226,999 | -€12,906 | -5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €88,495 | €95,208 | +€6,713 | +7.6% |
| Other operating charges | 640/8 | €15,299 | €12,630 | -€2,668 | -17.4% |
| Non-recurring operating charges | 66A | - | €40 | +€40 | |
| Gross operating margin | 9900 | €821,663 | €822,878 | +€1,215 | +0.1% |
| Operating profit (loss) | 9901 | €477,965 | €488,001 | +€10,036 | +2.1% |
| Financial income | 75/76B | €5,447 | €17,465 | +€12,018 | +221% |
| Recurring financial income | 75 | €5,447 | €17,465 | +€12,018 | +221% |
| Financial charges | 65/66B | €9,629 | €8,374 | -€1,255 | -13.0% |
| Recurring financial charges | 65 | €9,629 | €8,374 | -€1,255 | -13.0% |
| Profit (loss) for the period before taxes | 9903 | €473,783 | €497,092 | +€23,309 | +4.9% |
| Income taxes | 67/77 | €121,852 | €124,600 | +€2,747 | +2.3% |
| Profit (loss) for the period | 9904 | €351,930 | €372,492 | +€20,562 | +5.8% |
| Profit (loss) for the period to be appropriated | 9905 | €351,930 | €372,492 | +€20,562 | +5.8% |
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.