CHLOMAR: 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.
What changed
CHLOMAR
NACE 46.170, Agents in the wholesale of food, beverages and tobacco
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€28,926
2024 · -€25,313-€3,613
Equity
€487,907
2024 · €516,833-€28,926
Cash
€28,597
2024 · €25,993+€2,603
Balance sheet total
€1.2m
2024 · €1.3m-€58,860
Largest movements
Assets
- Tangible fixed assets -€51,978
down €51,978 (-4.3%), from €1.2m to €1.2m
of which Land and buildings: -€51,978
Equity and liabilities
- Trade debts +€64,377
up €64,377 (+25.5%), from €252,617 to €316,993
- Other debts -€61,429
down €61,429 (-37.0%), from €166,082 to €104,653
- Profit (loss) carried forward -€28,926
down €28,926 (-19.8%), from €145,899 to €116,973
- Short-term financial debts -€26,602
no longer reported in 2025 (was €26,602)
- Debts after one year -€18,252
down €18,252 (-8.8%), from €207,573 to €189,321
Income statement
- Staff costs +€17,743
up €17,743 (+13.7%), from €129,902 to €147,645
- Depreciation -€12,168
down €12,168 (-19.0%), from €64,147 to €51,978
- Gross operating margin -€12,160
down €12,160 (-5.3%), from €230,290 to €218,130
- Financial charges -€7,938
down €7,938 (-22.0%), from €36,051 to €28,113
- Taxes -€5,485
down €5,485 (-46.3%), from €11,836 to €6,351
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
-€25,313
Gross operating margin
-€12,160
Staff costs
-€17,743
Depreciation
+€12,168
Other operating charges
+€483
Financial income
+€215
Financial charges
+€7,938
Taxes
+€5,485
Result 2025
-€28,926
raises the resultlowers the result
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.
From operations
+€60,584
Investment
€0
Financing
-€57,981
Cash 2024
€25,993
From operations (derived)
+€60,584
Net result for the year
-€28,926
Depreciation
+€51,978
Stocks and contracts
-€6
Receivables within one year
+€9,951
Deferred charges and accrued income
-€461
Trade debts
+€64,377
Tax, wage and social debts
+€6,905
Other debts
-€61,429
Accrued charges and deferred income
+€18,194
Financing
-€57,981
Debts after one year
-€18,252
Current portion of long-term debt
-€13,127
Short-term financial debts
-€26,602
Cash 2025
€28,597
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,271,517 | €1,212,657 | -€58,860 | -4.6% |
| Fixed assets | 21/28 | €1,202,678 | €1,150,700 | -€51,978 | -4.3% |
| Tangible fixed assets | 22/27 | €1,202,478 | €1,150,500 | -€51,978 | -4.3% |
| Land and buildings | 22 | €1,202,478 | €1,150,500 | -€51,978 | -4.3% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | 0.0% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €68,839 | €61,958 | -€6,881 | -10.0% |
| Stocks and contracts in progress | 3 | €1,451 | €1,457 | +€6 | +0.4% |
| Stocks | 30/36 | €1,451 | €1,457 | +€6 | +0.4% |
| Amounts receivable within one year | 40/41 | €41,306 | €31,355 | -€9,951 | -24.1% |
| Trade receivables | 40 | €31,336 | €26,355 | -€4,981 | -15.9% |
| Other amounts receivable | 41 | €9,970 | €5,000 | -€4,970 | -49.9% |
| Cash at bank and in hand | 54/58 | €25,993 | €28,597 | +€2,603 | +10.0% |
| Deferred charges and accrued income | 490/1 | €88 | €549 | +€461 | +524% |
| Total equity and liabilities | 10/49 | €1,271,517 | €1,212,657 | -€58,860 | -4.6% |
| Equity | 10/15 | €516,833 | €487,907 | -€28,926 | -5.6% |
| Contributions | 10/11 | €311,980 | €311,980 | = | 0.0% |
| Capital | 10 | €311,980 | €311,980 | = | 0.0% |
| Issued capital | 100 | €311,980 | €311,980 | = | 0.0% |
| Reserves | 13 | €58,954 | €58,954 | = | 0.0% |
| Non-distributable reserves | 130/1 | €31,198 | €31,198 | = | 0.0% |
| Legal reserve | 130 | €31,198 | - | -€31,198 | |
| Reserves not available under the articles | 1311 | - | €31,198 | +€31,198 | |
| Distributable reserves | 133 | €27,756 | €27,756 | = | 0.0% |
| Profit (loss) carried forward | 14 | €145,899 | €116,973 | -€28,926 | -19.8% |
| Provisions and deferred taxes | 16 | €33,000 | €33,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €33,000 | €33,000 | = | 0.0% |
| Pensions and similar obligations | 160 | €33,000 | €33,000 | = | 0.0% |
| Amounts payable | 17/49 | €721,684 | €691,750 | -€29,934 | -4.1% |
| Amounts payable after more than one year | 17 | €207,573 | €189,321 | -€18,252 | -8.8% |
| Financial debts | 170/4 | €207,573 | €189,321 | -€18,252 | -8.8% |
| Amounts payable within one year | 42/48 | €513,848 | €483,972 | -€29,876 | -5.8% |
| Current portion of amounts payable after more than one year | 42 | €48,777 | €35,651 | -€13,127 | -26.9% |
| Financial debts | 43 | €26,602 | - | -€26,602 | |
| Credit institutions | 430/8 | €26,602 | - | -€26,602 | |
| Trade debts | 44 | €252,617 | €316,993 | +€64,377 | +25.5% |
| Suppliers | 440/4 | €252,617 | €316,993 | +€64,377 | +25.5% |
| Taxes, remuneration and social security | 45 | €19,770 | €26,675 | +€6,905 | +34.9% |
| Taxes | 450/3 | - | €6,867 | +€6,867 | |
| Remuneration and social security | 454/9 | €19,770 | €19,809 | +€39 | +0.2% |
| Other amounts payable | 47/48 | €166,082 | €104,653 | -€61,429 | -37.0% |
| Accrued charges and deferred income | 492/3 | €263 | €18,457 | +€18,194 | +6,923% |
| Remuneration, social security and pensions | 62 | €129,902 | €147,645 | +€17,743 | +13.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,147 | €51,978 | -€12,168 | -19.0% |
| Other operating charges | 640/8 | €13,782 | €13,299 | -€483 | -3.5% |
| Gross operating margin | 9900 | €230,290 | €218,130 | -€12,160 | -5.3% |
| Operating profit (loss) | 9901 | €22,458 | €5,207 | -€17,251 | -76.8% |
| Financial income | 75/76B | €116 | €331 | +€215 | +186% |
| Recurring financial income | 75 | €116 | €331 | +€215 | +186% |
| Financial charges | 65/66B | €36,051 | €28,113 | -€7,938 | -22.0% |
| Recurring financial charges | 65 | €36,051 | €28,113 | -€7,938 | -22.0% |
| Profit (loss) for the period before taxes | 9903 | -€13,477 | -€22,575 | -€9,098 | -67.5% |
| Income taxes | 67/77 | €11,836 | €6,351 | -€5,485 | -46.3% |
| Profit (loss) for the period | 9904 | -€25,313 | -€28,926 | -€3,613 | -14.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,313 | -€28,926 | -€3,613 | -14.3% |
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 31 October 2026 via checked.be.