CHIMAY STONE: 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 STONE
Largest movements
- Stocks and contracts +€19,467
up €19,467 (+17.1%), from €113,554 to €133,020
- Tangible fixed assets -€18,229
down €18,229 (-16.7%), from €108,831 to €90,602
of which Plant, machinery and equipment: -€17,614
- Cash -€11,923
down €11,923 (-20.1%), from €59,416 to €47,493
mainly Debts after one year (-€40,000) and Stocks and contracts (-€19,467)
- Receivables within one year +€6,884
up €6,884 (+54.9%), from €12,534 to €19,419
of which Other amounts receivable: +€4,558
- Debts after one year -€40,000
down €40,000 (-42.1%), from €95,000 to €55,000
- Reserves +€15,000
up €15,000 (+88.2%), from €17,000 to €32,000
- Advances received +€13,990
up €13,990 (+1,038%), from €1,348 to €15,339
- Trade debts +€6,900
up €6,900 (+68.2%), from €10,119 to €17,019
- Other debts -€3,473
down €3,473 (-49.8%), from €6,974 to €3,501
- Gross operating margin -€25,743
down €25,743 (-35.4%), from €72,709 to €46,966
- Depreciation -€4,310
down €4,310 (-15.0%), from €28,762 to €24,452
- Financial income -€3,548
down €3,548 (-41.0%), from €8,658 to €5,110
- Taxes -€3,006
down €3,006 (-30.1%), from €10,000 to €6,994
- Other operating charges -€1,847
down €1,847 (-53.3%), from €3,468 to €1,621
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 | €296,077 | €292,230 | -€3,847 | -1.3% |
| Fixed assets | 21/28 | €108,831 | €90,602 | -€18,229 | -16.7% |
| Tangible fixed assets | 22/27 | €108,831 | €90,602 | -€18,229 | -16.7% |
| Plant, machinery and equipment | 23 | €98,189 | €80,575 | -€17,614 | -17.9% |
| Furniture and vehicles | 24 | €4,272 | €5,468 | +€1,196 | +28.0% |
| Other tangible fixed assets | 26 | €6,369 | €4,559 | -€1,811 | -28.4% |
| Current assets | 29/58 | €187,246 | €201,628 | +€14,382 | +7.7% |
| Stocks and contracts in progress | 3 | €113,554 | €133,020 | +€19,467 | +17.1% |
| Stocks | 30/36 | €113,554 | €133,020 | +€19,467 | +17.1% |
| Amounts receivable within one year | 40/41 | €12,534 | €19,419 | +€6,884 | +54.9% |
| Trade receivables | 40 | €10,037 | €12,364 | +€2,327 | +23.2% |
| Other amounts receivable | 41 | €2,497 | €7,055 | +€4,558 | +183% |
| Cash at bank and in hand | 54/58 | €59,416 | €47,493 | -€11,923 | -20.1% |
| Deferred charges and accrued income | 490/1 | €1,743 | €1,696 | -€47 | -2.7% |
| Total equity and liabilities | 10/49 | €296,077 | €292,230 | -€3,847 | -1.3% |
| Equity | 10/15 | €173,513 | €191,920 | +€18,407 | +10.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €17,000 | €32,000 | +€15,000 | +88.2% |
| Distributable reserves | 133 | €17,000 | €32,000 | +€15,000 | +88.2% |
| Profit (loss) carried forward | 14 | €136,513 | €139,920 | +€3,407 | +2.5% |
| Amounts payable | 17/49 | €122,565 | €100,310 | -€22,254 | -18.2% |
| Amounts payable after more than one year | 17 | €95,000 | €55,000 | -€40,000 | -42.1% |
| Other amounts payable | 178/9 | €95,000 | €55,000 | -€40,000 | -42.1% |
| Amounts payable within one year | 42/48 | €27,565 | €45,186 | +€17,621 | +63.9% |
| Current portion of amounts payable after more than one year | 42 | €3,002 | €4,261 | +€1,259 | +42.0% |
| Trade debts | 44 | €10,119 | €17,019 | +€6,900 | +68.2% |
| Suppliers | 440/4 | €10,119 | €17,019 | +€6,900 | +68.2% |
| Advances received on contracts in progress | 46 | €1,348 | €15,339 | +€13,990 | +1,038% |
| Taxes, remuneration and social security | 45 | €6,122 | €5,067 | -€1,055 | -17.2% |
| Taxes | 450/3 | €4,922 | €3,567 | -€1,355 | -27.5% |
| Remuneration and social security | 454/9 | €1,200 | €1,500 | +€300 | +25.0% |
| Other amounts payable | 47/48 | €6,974 | €3,501 | -€3,473 | -49.8% |
| Accrued charges and deferred income | 492/3 | - | €124 | +€124 | |
| Non-recurring operating income | 76A | - | €412 | +€412 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,762 | €24,452 | -€4,310 | -15.0% |
| Other operating charges | 640/8 | €3,468 | €1,621 | -€1,847 | -53.3% |
| Non-recurring operating charges | 66A | €2,302 | - | -€2,302 | |
| Gross operating margin | 9900 | €72,709 | €46,966 | -€25,743 | -35.4% |
| Operating profit (loss) | 9901 | €38,177 | €20,893 | -€17,284 | -45.3% |
| Financial income | 75/76B | €8,658 | €5,110 | -€3,548 | -41.0% |
| Recurring financial income | 75 | €8,658 | €5,110 | -€3,548 | -41.0% |
| Financial charges | 65/66B | €883 | €601 | -€282 | -31.9% |
| Recurring financial charges | 65 | €883 | €601 | -€282 | -31.9% |
| Profit (loss) for the period before taxes | 9903 | €45,952 | €25,402 | -€20,550 | -44.7% |
| Income taxes | 67/77 | €10,000 | €6,994 | -€3,006 | -30.1% |
| Profit (loss) for the period | 9904 | €35,952 | €18,407 | -€17,545 | -48.8% |
| Profit (loss) for the period to be appropriated | 9905 | €35,952 | €18,407 | -€17,545 | -48.8% |
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 14 October 2026 via checked.be.