CHIMCO: what changed
Two fiscal 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.
CHIMCO
Largest movements
- Stocks and contracts -€95,492
no longer reported in 2025 (was €95,492)
- Tangible fixed assets -€64,503
down €64,503 (-97.4%), from €66,233 to €1,730
- Cash +€63,251
up €63,251 (+1023.7%), from €6,179 to €69,430
mainly Net result for the year (+€199,963) and Stocks and contracts (+€95,492)
- Receivables within one year +€22,974
up €22,974 (+36.2%), from €63,447 to €86,421
of which Other amounts receivable: +€22,634
- Profit (loss) carried forward +€199,963
up €199,963 (+67.7%), from -€295,175 to -€95,212
- Short-term financial debts -€124,368
no longer reported in 2025 (was €124,368)
- Other debts -€89,973
down €89,973 (-37.5%), from €239,618 to €149,645
- Trade debts -€40,340
no longer reported in 2025 (was €40,340)
- Tax, wage and social debts -€7,082
down €7,082 (-82.5%), from €8,588 to €1,505
of which Taxes: -€4,733
- Financial income +€445,504
up €445,504 (+43463.4%), from €1,025 to €446,529
- Gross operating margin +€86,623
up €86,623 (+37.6%), from -€230,146 to -€143,523
- Staff costs +€35,220
up €35,220 (+109.4%), from €32,199 to €67,419
- Depreciation -€11,051
down €11,051 (-55.0%), from €20,106 to €9,054
- Financial charges +€10,501
up €10,501 (+103.9%), from €10,105 to €20,606
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.
Cash bridge derived
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 | €231,375 | €157,605 | -€73,770 | -31.9% |
| Fixed assets | 21/28 | €66,257 | €1,755 | -€64,503 | -97.4% |
| Tangible fixed assets | 22/27 | €66,233 | €1,730 | -€64,503 | -97.4% |
| Land and buildings | 22 | €24,358 | - | -€24,358 | |
| Plant, machinery and equipment | 23 | €23,974 | - | -€23,974 | |
| Furniture and vehicles | 24 | €17,900 | €1,730 | -€16,170 | -90.3% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €165,118 | €155,851 | -€9,267 | -5.6% |
| Stocks and contracts in progress | 3 | €95,492 | - | -€95,492 | |
| Stocks | 30/36 | €95,492 | - | -€95,492 | |
| Amounts receivable within one year | 40/41 | €63,447 | €86,421 | +€22,974 | +36.2% |
| Trade receivables | 40 | €643 | €983 | +€340 | +52.9% |
| Other amounts receivable | 41 | €62,805 | €85,438 | +€22,634 | +36.0% |
| Cash at bank and in hand | 54/58 | €6,179 | €69,430 | +€63,251 | +1023.7% |
| Total equity and liabilities | 10/49 | €231,375 | €157,605 | -€73,770 | -31.9% |
| Equity | 10/15 | -€200,273 | -€310 | +€199,963 | +99.8% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €32,929 | €32,929 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Distributable reserves | 133 | €26,732 | €26,732 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€295,175 | -€95,212 | +€199,963 | +67.7% |
| Amounts payable | 17/49 | €431,648 | €157,915 | -€273,733 | -63.4% |
| Amounts payable after more than one year | 17 | €6,765 | - | -€6,765 | |
| Financial debts | 170/4 | €6,765 | - | -€6,765 | |
| Amounts payable within one year | 42/48 | €424,884 | €157,915 | -€266,969 | -62.8% |
| Current portion of amounts payable after more than one year | 42 | €11,970 | €6,765 | -€5,205 | -43.5% |
| Financial debts | 43 | €124,368 | - | -€124,368 | |
| Credit institutions | 430/8 | €124,368 | - | -€124,368 | |
| Trade debts | 44 | €40,340 | - | -€40,340 | |
| Suppliers | 440/4 | €40,340 | - | -€40,340 | |
| Taxes, remuneration and social security | 45 | €8,588 | €1,505 | -€7,082 | -82.5% |
| Taxes | 450/3 | €6,239 | €1,505 | -€4,733 | -75.9% |
| Remuneration and social security | 454/9 | €2,349 | - | -€2,349 | |
| Other amounts payable | 47/48 | €239,618 | €149,645 | -€89,973 | -37.5% |
| Non-recurring operating income | 76A | - | €180 | +€180 | |
| Remuneration, social security and pensions | 62 | €32,199 | €67,419 | +€35,220 | +109.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,106 | €9,054 | -€11,051 | -55.0% |
| Other operating charges | 640/8 | €3,063 | €5,481 | +€2,417 | +78.9% |
| Non-recurring operating charges | 66A | €179 | €104 | -€75 | -42.1% |
| Gross operating margin | 9900 | -€230,146 | -€143,523 | +€86,623 | +37.6% |
| Operating profit (loss) | 9901 | -€285,693 | -€225,580 | +€60,113 | +21.0% |
| Financial income | 75/76B | €1,025 | €446,529 | +€445,504 | +43463.4% |
| Recurring financial income | 75 | €1,025 | €446,529 | +€445,504 | +43463.4% |
| Financial charges | 65/66B | €10,105 | €20,606 | +€10,501 | +103.9% |
| Recurring financial charges | 65 | €10,105 | €20,606 | +€10,501 | +103.9% |
| Profit (loss) for the period before taxes | 9903 | -€294,773 | €200,343 | +€495,116 | |
| Income taxes | 67/77 | €402 | €380 | -€22 | -5.5% |
| Profit (loss) for the period | 9904 | -€295,175 | €199,963 | +€495,138 | |
| Profit (loss) for the period to be appropriated | 9905 | -€295,175 | €199,963 | +€495,138 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.