Chimicad: 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.
Chimicad
Largest movements
- Cash +€61,858
up €61,858 (+23.1%), from €267,258 to €329,116
mainly Net result for the year (+€58,022) and Receivables within one year (+€8,244)
- Receivables within one year -€8,244
down €8,244 (-35.2%), from €23,422 to €15,178
of which Trade receivables: -€5,441
- Reserves +€58,000
up €58,000 (+23.4%), from €248,000 to €306,000
- Tax, wage and social debts -€10,827
down €10,827 (-54.1%), from €20,016 to €9,189
of which Taxes: -€10,827
- Gross operating margin -€15,899
down €15,899 (-16.3%), from €97,646 to €81,747
- Taxes -€4,060
down €4,060 (-15.2%), from €26,683 to €22,623
- Financial income +€981
up €981 (+4,201%), from €23 to €1,005
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 | €344,672 | €393,922 | +€49,251 | +14.3% |
| Fixed assets | 21/28 | €3,814 | €0 | -€3,814 | -100% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €3,814 | €0 | -€3,814 | -100% |
| Current assets | 29/58 | €340,858 | €393,922 | +€53,065 | +15.6% |
| Amounts receivable within one year | 40/41 | €23,422 | €15,178 | -€8,244 | -35.2% |
| Trade receivables | 40 | €17,441 | €12,000 | -€5,441 | -31.2% |
| Other amounts receivable | 41 | €5,981 | €3,178 | -€2,802 | -46.9% |
| Current investments | 50/53 | €49,357 | €48,806 | -€551 | -1.1% |
| Cash at bank and in hand | 54/58 | €267,258 | €329,116 | +€61,858 | +23.1% |
| Deferred charges and accrued income | 490/1 | €820 | €822 | +€1 | +0.2% |
| Total equity and liabilities | 10/49 | €344,672 | €393,922 | +€49,251 | +14.3% |
| Equity | 10/15 | €318,198 | €376,221 | +€58,022 | +18.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €248,000 | €306,000 | +€58,000 | +23.4% |
| Distributable reserves | 133 | €248,000 | €306,000 | +€58,000 | +23.4% |
| Profit (loss) carried forward | 14 | €69,198 | €69,221 | +€22 | 0.0% |
| Amounts payable | 17/49 | €26,473 | €17,702 | -€8,771 | -33.1% |
| Amounts payable within one year | 42/48 | €26,177 | €17,263 | -€8,914 | -34.1% |
| Trade debts | 44 | €1,426 | €408 | -€1,017 | -71.4% |
| Suppliers | 440/4 | €1,426 | €408 | -€1,017 | -71.4% |
| Taxes, remuneration and social security | 45 | €20,016 | €9,189 | -€10,827 | -54.1% |
| Taxes | 450/3 | €17,516 | €6,689 | -€10,827 | -61.8% |
| Remuneration and social security | 454/9 | €2,500 | €2,500 | = | 0.0% |
| Other amounts payable | 47/48 | €4,736 | €7,666 | +€2,930 | +61.9% |
| Accrued charges and deferred income | 492/3 | €296 | €439 | +€143 | +48.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €340 | €0 | -€340 | -100% |
| Other operating charges | 640/8 | €387 | €535 | +€147 | +38.1% |
| Gross operating margin | 9900 | €97,646 | €81,747 | -€15,899 | -16.3% |
| Operating profit (loss) | 9901 | €96,919 | €81,212 | -€15,707 | -16.2% |
| Financial income | 75/76B | €23 | €1,005 | +€981 | +4,201% |
| Recurring financial income | 75 | €23 | €1,005 | +€981 | +4,201% |
| Financial charges | 65/66B | €1,780 | €1,571 | -€209 | -11.7% |
| Recurring financial charges | 65 | €1,780 | €1,571 | -€209 | -11.7% |
| Profit (loss) for the period before taxes | 9903 | €95,162 | €80,645 | -€14,517 | -15.3% |
| Income taxes | 67/77 | €26,683 | €22,623 | -€4,060 | -15.2% |
| Profit (loss) for the period | 9904 | €68,480 | €58,022 | -€10,458 | -15.3% |
| Profit (loss) for the period to be appropriated | 9905 | €68,480 | €58,022 | -€10,458 | -15.3% |
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 23 October 2026 via checked.be.