CHRIMETAL: 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.
CHRIMETAL
Largest movements
- Current investments +€55,000
up €55,000 (+19.3%), from €285,000 to €340,000
- Receivables within one year -€9,230
down €9,230 (-33.7%), from €27,380 to €18,150
of which Other amounts receivable: -€8,625
- Reserves +€56,831
up €56,831 (+20.0%), from €284,626 to €341,457
of which Distributable reserves: +€56,831
- Debts after one year -€21,667
down €21,667 (-25.0%), from €86,667 to €65,000
- Trade debts +€13,945
up €13,945 (+141%), from €9,912 to €23,857
- Other debts -€11,442
down €11,442 (-44.8%), from €25,554 to €14,112
- Gross operating margin +€13,913
up €13,913 (+14.9%), from €93,555 to €107,468
- Taxes +€4,570
up €4,570 (+25.7%), from €17,755 to €22,325
- Financial income -€3,152
down €3,152 (-39.7%), from €7,932 to €4,780
- Depreciation -€2,588
down €2,588 (-9.2%), from €28,269 to €25,681
- Financial charges -€2,555
down €2,555 (-35.8%), from €7,138 to €4,583
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 | €857,483 | €892,189 | +€34,706 | +4.0% |
| Fixed assets | 21/28 | €518,380 | €510,199 | -€8,181 | -1.6% |
| Tangible fixed assets | 22/27 | €516,715 | €508,534 | -€8,181 | -1.6% |
| Land and buildings | 22 | €491,596 | €488,113 | -€3,483 | -0.7% |
| Plant, machinery and equipment | 23 | €11,304 | €9,699 | -€1,605 | -14.2% |
| Furniture and vehicles | 24 | €13,815 | €10,722 | -€3,093 | -22.4% |
| Financial fixed assets | 28 | €1,665 | €1,665 | = | 0.0% |
| Current assets | 29/58 | €339,103 | €381,990 | +€42,887 | +12.6% |
| Amounts receivable within one year | 40/41 | €27,380 | €18,150 | -€9,230 | -33.7% |
| Trade receivables | 40 | €18,755 | €18,150 | -€605 | -3.2% |
| Other amounts receivable | 41 | €8,625 | - | -€8,625 | |
| Current investments | 50/53 | €285,000 | €340,000 | +€55,000 | +19.3% |
| Cash at bank and in hand | 54/58 | €26,305 | €23,801 | -€2,504 | -9.5% |
| Deferred charges and accrued income | 490/1 | €418 | €39 | -€379 | -90.7% |
| Total equity and liabilities | 10/49 | €857,483 | €892,189 | +€34,706 | +4.0% |
| Equity | 10/15 | €697,765 | €754,596 | +€56,831 | +8.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | €21,158 | €21,158 | = | 0.0% |
| Reserves | 13 | €284,626 | €341,457 | +€56,831 | +20.0% |
| Tax-exempt reserves | 132 | €250 | €250 | = | 0.0% |
| Distributable reserves | 133 | €284,376 | €341,207 | +€56,831 | +20.0% |
| Profit (loss) carried forward | 14 | €373,381 | €373,381 | = | 0.0% |
| Amounts payable | 17/49 | €159,718 | €137,593 | -€22,125 | -13.9% |
| Amounts payable after more than one year | 17 | €86,667 | €65,000 | -€21,667 | -25.0% |
| Financial debts | 170/4 | €86,667 | €65,000 | -€21,667 | -25.0% |
| Amounts payable within one year | 42/48 | €72,885 | €72,500 | -€385 | -0.5% |
| Current portion of amounts payable after more than one year | 42 | €21,667 | €21,667 | = | 0.0% |
| Financial debts | 43 | €7,035 | - | -€7,035 | |
| Credit institutions | 430/8 | €7,035 | - | -€7,035 | |
| Trade debts | 44 | €9,912 | €23,857 | +€13,945 | +141% |
| Suppliers | 440/4 | €9,912 | €23,857 | +€13,945 | +141% |
| Taxes, remuneration and social security | 45 | €8,717 | €12,864 | +€4,147 | +47.6% |
| Taxes | 450/3 | €8,717 | €12,864 | +€4,147 | +47.6% |
| Other amounts payable | 47/48 | €25,554 | €14,112 | -€11,442 | -44.8% |
| Accrued charges and deferred income | 492/3 | €166 | €93 | -€73 | -44.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,269 | €25,681 | -€2,588 | -9.2% |
| Other operating charges | 640/8 | €2,919 | €2,828 | -€91 | -3.1% |
| Gross operating margin | 9900 | €93,555 | €107,468 | +€13,913 | +14.9% |
| Operating profit (loss) | 9901 | €62,367 | €78,959 | +€16,592 | +26.6% |
| Financial income | 75/76B | €7,932 | €4,780 | -€3,152 | -39.7% |
| Recurring financial income | 75 | €7,932 | €4,780 | -€3,152 | -39.7% |
| Financial charges | 65/66B | €7,138 | €4,583 | -€2,555 | -35.8% |
| Recurring financial charges | 65 | €7,138 | €4,583 | -€2,555 | -35.8% |
| Profit (loss) for the period before taxes | 9903 | €63,161 | €79,156 | +€15,995 | +25.3% |
| Income taxes | 67/77 | €17,755 | €22,325 | +€4,570 | +25.7% |
| Profit (loss) for the period | 9904 | €45,406 | €56,831 | +€11,425 | +25.2% |
| Profit (loss) for the period to be appropriated | 9905 | €45,406 | €56,831 | +€11,425 | +25.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.