CHIMSCO: 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.
What changed
CHIMSCO
NACE 16.230, Manufacture of other builders' carpentry and joinery
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€57,699
2024 · €32,240+€25,459
Equity
€2.4m
2024 · €2.5m-€61,473
Cash
€1.4m
2024 · €737,543+€711,060
Balance sheet total
€10.7m
2024 · €11.5m-€791,625
Largest movements
Assets
- Cash +€711,060
up €711,060 (+96.4%), from €737,543 to €1.4m
mainly Depreciation (+€562,962) and Receivables within one year (+€540,879)
- Receivables within one year -€540,879
down €540,879 (-33.6%), from €1.6m to €1.1m
of which Other amounts receivable: -€721,672
- Stocks and contracts -€526,678
down €526,678 (-30.3%), from €1.7m to €1.2m
of which Stocks: -€323,998
- Tangible fixed assets -€312,916
down €312,916 (-4.5%), from €6.9m to €6.6m
of which Assets under construction and advance payments: -€1.3m
Equity and liabilities
- Short-term financial debts -€586,277
down €586,277 (-49.9%), from €1.2m to €589,602
- Debts after one year -€386,864
down €386,864 (-9.0%), from €4.3m to €3.9m
- Advances received +€342,233
up €342,233 (+76.8%), from €445,396 to €787,629
- Trade debts -€316,819
down €316,819 (-19.5%), from €1.6m to €1.3m
- Tax, wage and social debts +€188,713
up €188,713 (+35.2%), from €536,015 to €724,729
of which Taxes: +€142,810
Income statement
- Turnover +€884,883
up €884,883 (+7.2%), from €12.3m to €13.2m
- Goods and materials +€311,995
up €311,995 (+5.6%), from €5.6m to €5.9m
of which Change in stocks: decrease (increase): +€599,222
- Staff costs +€201,557
up €201,557 (+4.6%), from €4.4m to €4.6m
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
€32,240
Turnover
+€884,883
Other operating income
+€49,614
Goods and materials
-€311,995
Services and other goods
+€31,817
Staff costs
-€201,557
Depreciation
-€21,295
Write-downs
-€4,362
Other operating charges
+€3,076
Other operating items
-€382,587
Financial income
+€22,035
Financial charges
-€38,452
Taxes
-€5,718
Result 2025
€57,699
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.
From operations
+€2.1m
Investment
-€257,982
Financing
-€1.1m
Cash 2024
€737,543
From operations (derived)
+€2.1m
Net result for the year
+€57,699
Depreciation
+€562,962
Receivables after one year
+€107,693
Stocks and contracts
+€526,678
Receivables within one year
+€540,879
Deferred charges and accrued income
+€22,455
Provisions
-€10,486
Trade debts
-€316,819
Tax, wage and social debts
+€188,713
Advances received
+€342,233
Other debts
+€76,844
Accrued charges and deferred income
-€42,273
Investment (derived)
-€257,982
Investment in fixed assets (net)
-€257,982
Financing
-€1.1m
Debts after one year
-€386,864
Current portion of long-term debt
+€4,776
Short-term financial debts
-€586,277
Contributions, distributions and other
-€119,172
Cash 2025
€1.4m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,461,339 | €10,669,713 | -€791,625 | -6.9% |
| Fixed assets | 21/28 | €6,914,319 | €6,609,339 | -€304,980 | -4.4% |
| Intangible fixed assets | 21 | €18,053 | €13,405 | -€4,648 | -25.7% |
| Tangible fixed assets | 22/27 | €6,880,848 | €6,567,932 | -€312,916 | -4.5% |
| Land and buildings | 22 | €3,547,501 | €4,734,306 | +€1.2m | +33.5% |
| Plant, machinery and equipment | 23 | €253,024 | €225,018 | -€28,006 | -11.1% |
| Furniture and vehicles | 24 | €181,947 | €141,869 | -€40,078 | -22.0% |
| Leasing and similar rights | 25 | €1,572,802 | €1,460,211 | -€112,591 | -7.2% |
| Other tangible fixed assets | 26 | €9,278 | €6,527 | -€2,751 | -29.6% |
| Assets under construction and advance payments | 27 | €1,316,296 | - | -€1.3m | |
| Financial fixed assets | 28 | €15,418 | €28,002 | +€12,584 | +81.6% |
| Other financial fixed assets | 284/8 | €15,418 | €28,002 | +€12,584 | +81.6% |
| Amounts receivable and cash guarantees | 285/8 | €15,418 | €28,002 | +€12,584 | +81.6% |
| Current assets | 29/58 | €4,547,019 | €4,060,374 | -€486,645 | -10.7% |
| Amounts receivable after more than one year | 29 | €276,902 | €169,209 | -€107,693 | -38.9% |
| Other amounts receivable | 291 | €276,902 | €169,209 | -€107,693 | -38.9% |
| Stocks and contracts in progress | 3 | €1,740,176 | €1,213,497 | -€526,678 | -30.3% |
| Stocks | 30/36 | €1,225,384 | €901,386 | -€323,998 | -26.4% |
| Raw materials and consumables | 30/31 | €526,765 | €614,600 | +€87,835 | +16.7% |
| Property held for sale | 35 | €698,619 | €286,786 | -€411,833 | -58.9% |
| Contracts in progress | 37 | €514,792 | €312,111 | -€202,681 | -39.4% |
| Amounts receivable within one year | 40/41 | €1,609,664 | €1,068,785 | -€540,879 | -33.6% |
| Trade receivables | 40 | €815,961 | €996,754 | +€180,793 | +22.2% |
| Other amounts receivable | 41 | €793,704 | €72,031 | -€721,672 | -90.9% |
| Cash at bank and in hand | 54/58 | €737,543 | €1,448,604 | +€711,060 | +96.4% |
| Deferred charges and accrued income | 490/1 | €182,734 | €160,279 | -€22,455 | -12.3% |
| Total equity and liabilities | 10/49 | €11,461,339 | €10,669,713 | -€791,625 | -6.9% |
| Equity | 10/15 | €2,450,672 | €2,389,199 | -€61,473 | -2.5% |
| Contributions | 10/11 | €257,600 | €257,600 | = | 0.0% |
| Capital | 10 | €257,600 | €257,600 | = | 0.0% |
| Issued capital | 100 | €257,600 | €257,600 | = | 0.0% |
| Reserves | 13 | €665,089 | €633,632 | -€31,457 | -4.7% |
| Non-distributable reserves | 130/1 | €25,760 | €25,760 | = | 0.0% |
| Legal reserve | 130 | €25,760 | €25,760 | = | 0.0% |
| Tax-exempt reserves | 132 | €639,329 | €607,872 | -€31,457 | -4.9% |
| Profit (loss) carried forward | 14 | €854,026 | €868,182 | +€14,156 | +1.7% |
| Investment grants | 15 | €673,958 | €629,785 | -€44,172 | -6.6% |
| Provisions and deferred taxes | 16 | €213,065 | €202,580 | -€10,486 | -4.9% |
| Deferred taxes | 168 | €213,065 | €202,580 | -€10,486 | -4.9% |
| Amounts payable | 17/49 | €8,797,601 | €8,077,935 | -€719,666 | -8.2% |
| Amounts payable after more than one year | 17 | €4,319,352 | €3,932,488 | -€386,864 | -9.0% |
| Financial debts | 170/4 | €4,319,352 | €3,932,488 | -€386,864 | -9.0% |
| Subordinated loans | 170 | €235,366 | €188,109 | -€47,258 | -20.1% |
| Leasing and similar obligations | 172 | €1,188,498 | €1,005,545 | -€182,952 | -15.4% |
| Credit institutions | 173 | €2,895,489 | €2,738,834 | -€156,654 | -5.4% |
| Amounts payable within one year | 42/48 | €4,391,825 | €4,101,296 | -€290,529 | -6.6% |
| Current portion of amounts payable after more than one year | 42 | €607,549 | €612,325 | +€4,776 | +0.8% |
| Financial debts | 43 | €1,175,879 | €589,602 | -€586,277 | -49.9% |
| Credit institutions | 430/8 | €1,175,879 | €589,602 | -€586,277 | -49.9% |
| Trade debts | 44 | €1,622,610 | €1,305,791 | -€316,819 | -19.5% |
| Suppliers | 440/4 | €1,622,610 | €1,305,791 | -€316,819 | -19.5% |
| Advances received on contracts in progress | 46 | €445,396 | €787,629 | +€342,233 | +76.8% |
| Taxes, remuneration and social security | 45 | €536,015 | €724,729 | +€188,713 | +35.2% |
| Taxes | 450/3 | €36,910 | €179,720 | +€142,810 | +386.9% |
| Remuneration and social security | 454/9 | €499,105 | €545,008 | +€45,904 | +9.2% |
| Other amounts payable | 47/48 | €4,377 | €81,221 | +€76,844 | +1755.8% |
| Accrued charges and deferred income | 492/3 | €86,424 | €44,151 | -€42,273 | -48.9% |
| Operating income | 70/76A | €12,776,719 | €13,328,630 | +€551,910 | +4.3% |
| Turnover | 70 | €12,304,531 | €13,189,414 | +€884,883 | +7.2% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | €139,162 | -€202,681 | -€341,843 | |
| Own construction capitalised | 72 | €44,732 | - | -€44,732 | |
| Other operating income | 74 | €287,963 | €337,577 | +€49,614 | +17.2% |
| Non-recurring operating income | 76A | €331 | €4,319 | +€3,988 | +1206.4% |
| Operating charges | 60/66A | €12,568,300 | €13,072,615 | +€504,316 | +4.0% |
| Goods for resale, raw materials and consumables | 60 | €5,586,094 | €5,898,089 | +€311,995 | +5.6% |
| Purchases | 600/8 | €5,861,319 | €5,574,092 | -€287,227 | -4.9% |
| Change in stocks: decrease (increase) | 609 | -€275,224 | €323,998 | +€599,222 | |
| Services and other goods | 61 | €1,992,910 | €1,961,093 | -€31,817 | -1.6% |
| Remuneration, social security and pensions | 62 | €4,403,695 | €4,605,252 | +€201,557 | +4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €541,667 | €562,962 | +€21,295 | +3.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,394 | €6,756 | +€4,362 | +182.2% |
| Other operating charges | 640/8 | €41,539 | €38,462 | -€3,076 | -7.4% |
| Operating profit (loss) | 9901 | €208,420 | €256,015 | +€47,595 | +22.8% |
| Financial income | 75/76B | €30,920 | €52,955 | +€22,035 | +71.3% |
| Recurring financial income | 75 | €30,920 | €52,955 | +€22,035 | +71.3% |
| Income from current assets | 751 | €10,688 | €6,037 | -€4,651 | -43.5% |
| Other financial income | 752/9 | €20,233 | €46,918 | +€26,686 | +131.9% |
| Financial charges | 65/66B | €178,293 | €216,745 | +€38,452 | +21.6% |
| Recurring financial charges | 65 | €178,293 | €216,745 | +€38,452 | +21.6% |
| Debt charges | 650 | €175,715 | €197,065 | +€21,350 | +12.2% |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | - | €16,704 | +€16,704 | |
| Other financial charges | 652/9 | €2,578 | €2,976 | +€398 | +15.4% |
| Profit (loss) for the period before taxes | 9903 | €61,047 | €92,224 | +€31,177 | +51.1% |
| Transfer from deferred taxes | 780 | €10,486 | €10,486 | = | 0.0% |
| Income taxes | 67/77 | €39,293 | €45,011 | +€5,718 | +14.6% |
| Taxes | 670/3 | €39,293 | €45,011 | +€5,718 | +14.6% |
| Profit (loss) for the period | 9904 | €32,240 | €57,699 | +€25,459 | +79.0% |
| Transfer from tax-exempt reserves | 789 | €31,457 | €31,457 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €63,697 | €89,156 | +€25,459 | +40.0% |
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 30 September 2026 via checked.be.