CHLOROFORM: 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.
CHLOROFORM
Largest movements
- Receivables within one year +€30,209
up €30,209 (+68.8%), from €43,927 to €74,136
of which Trade receivables: +€40,010
- Cash +€24,430
up €24,430 (+10.3%), from €237,337 to €261,767
mainly Trade debts (+€59,344) and Net result for the year (+€16,462)
- Deferred charges and accrued income +€23,652
up €23,652 (+1171.9%), from €2,018 to €25,670
- Trade debts +€59,344
up €59,344 (+92.2%), from €64,343 to €123,687
- Reserves +€16,462
up €16,462 (+11.6%), from €141,392 to €157,854
of which Distributable reserves: +€16,462
- Tax, wage and social debts +€8,854
up €8,854 (+82.1%), from €10,778 to €19,632
- Accrued charges and deferred income -€4,286
down €4,286 (-97.4%), from €4,400 to €114
- Financial charges -€12,364
down €12,364 (-91.5%), from €13,513 to €1,149
of which Non-recurring financial charges: -€13,077
- Gross operating margin -€5,058
down €5,058 (-15.7%), from €32,242 to €27,184
- Financial income +€3,159
up €3,159 (+618.1%), from €511 to €3,670
of which Non-recurring financial income: +€3,000
- Depreciation +€1,824
up €1,824 (+649.2%), from €281 to €2,106
- Taxes -€1,445
down €1,445 (-13.4%), from €10,817 to €9,372
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 | €283,837 | €365,646 | +€81,810 | +28.8% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €554 | €4,073 | +€3,519 | +634.9% |
| Tangible fixed assets | 22/27 | €554 | €4,073 | +€3,519 | +634.9% |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | €554 | €4,073 | +€3,519 | +634.9% |
| Current assets | 29/58 | €283,282 | €361,573 | +€78,291 | +27.6% |
| Amounts receivable within one year | 40/41 | €43,927 | €74,136 | +€30,209 | +68.8% |
| Trade receivables | 40 | €31,943 | €71,953 | +€40,010 | +125.3% |
| Other amounts receivable | 41 | €11,984 | €2,183 | -€9,801 | -81.8% |
| Cash at bank and in hand | 54/58 | €237,337 | €261,767 | +€24,430 | +10.3% |
| Deferred charges and accrued income | 490/1 | €2,018 | €25,670 | +€23,652 | +1171.9% |
| Total equity and liabilities | 10/49 | €283,837 | €365,646 | +€81,810 | +28.8% |
| Equity | 10/15 | €203,392 | €219,854 | +€16,462 | +8.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €141,392 | €157,854 | +€16,462 | +11.6% |
| Tax-exempt reserves | 132 | €6,862 | €6,862 | = | 0.0% |
| Distributable reserves | 133 | €134,530 | €150,992 | +€16,462 | +12.2% |
| Amounts payable | 17/49 | €80,445 | €145,793 | +€65,348 | +81.2% |
| Amounts payable within one year | 42/48 | €76,045 | €145,678 | +€69,634 | +91.6% |
| Trade debts | 44 | €64,343 | €123,687 | +€59,344 | +92.2% |
| Suppliers | 440/4 | €64,343 | €123,687 | +€59,344 | +92.2% |
| Taxes, remuneration and social security | 45 | €10,778 | €19,632 | +€8,854 | +82.1% |
| Taxes | 450/3 | €10,778 | €19,632 | +€8,854 | +82.1% |
| Other amounts payable | 47/48 | €924 | €2,359 | +€1,435 | +155.4% |
| Accrued charges and deferred income | 492/3 | €4,400 | €114 | -€4,286 | -97.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €281 | €2,106 | +€1,824 | +649.2% |
| Other operating charges | 640/8 | €2,027 | €1,765 | -€263 | -13.0% |
| Gross operating margin | 9900 | €32,242 | €27,184 | -€5,058 | -15.7% |
| Operating profit (loss) | 9901 | €29,934 | €23,314 | -€6,620 | -22.1% |
| Financial income | 75/76B | €511 | €3,670 | +€3,159 | +618.1% |
| Recurring financial income | 75 | €511 | €670 | +€159 | +31.0% |
| Non-recurring financial income | 76B | - | €3,000 | +€3,000 | |
| Financial charges | 65/66B | €13,513 | €1,149 | -€12,364 | -91.5% |
| Recurring financial charges | 65 | €436 | €1,149 | +€713 | +163.6% |
| Non-recurring financial charges | 66B | €13,077 | - | -€13,077 | |
| Profit (loss) for the period before taxes | 9903 | €16,932 | €25,834 | +€8,902 | +52.6% |
| Income taxes | 67/77 | €10,817 | €9,372 | -€1,445 | -13.4% |
| Profit (loss) for the period | 9904 | €6,115 | €16,462 | +€10,347 | +169.2% |
| Profit (loss) for the period to be appropriated | 9905 | €6,115 | €16,462 | +€10,347 | +169.2% |
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 12 October 2026 via checked.be.