CHROMA: 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.
CHROMA
Largest movements
- Tangible fixed assets -€25,463
down €25,463 (-3.8%), from €674,392 to €648,929
- Cash +€11,620
up €11,620 (+196.9%), from €5,901 to €17,521
mainly Trade debts (+€41,204) and Depreciation (+€25,463)
- Receivables within one year +€11,550
new in 2025: €11,550
- Debts after one year -€68,316
down €68,316 (-15.1%), from €451,838 to €383,522
- Trade debts +€41,204
up €41,204 (+99.0%), from €41,639 to €82,843
- Profit (loss) carried forward +€25,042
up €25,042 (+66.4%), from -€37,716 to -€12,674
- Gross operating margin +€29,677
up €29,677 (+68.4%), from €43,400 to €73,077
- Taxes +€7,070
up €7,070 (+538.0%), from €1,314 to €8,384
- Financial charges +€1,400
up €1,400 (+18.5%), from €7,582 to €8,982
- Financial income +€964
new in 2025: €964
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €680,293 | €678,000 | -€2,292 | -0.3% |
| Fixed assets | 21/28 | €674,392 | €648,929 | -€25,463 | -3.8% |
| Tangible fixed assets | 22/27 | €674,392 | €648,929 | -€25,463 | -3.8% |
| Land and buildings | 22 | €674,392 | €648,929 | -€25,463 | -3.8% |
| Current assets | 29/58 | €5,901 | €29,071 | +€23,170 | +392.6% |
| Amounts receivable within one year | 40/41 | - | €11,550 | +€11,550 | |
| Other amounts receivable | 41 | - | €11,550 | +€11,550 | |
| Cash at bank and in hand | 54/58 | €5,901 | €17,521 | +€11,620 | +196.9% |
| Total equity and liabilities | 10/49 | €680,293 | €678,000 | -€2,292 | -0.3% |
| Equity | 10/15 | €118,276 | €143,318 | +€25,042 | +21.2% |
| Contributions | 10/11 | €6,743 | €6,743 | = | 0.0% |
| Reserves | 13 | €149,250 | €149,250 | = | 0.0% |
| Distributable reserves | 133 | €149,250 | €149,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,716 | -€12,674 | +€25,042 | +66.4% |
| Amounts payable | 17/49 | €562,016 | €534,682 | -€27,334 | -4.9% |
| Amounts payable after more than one year | 17 | €451,838 | €383,522 | -€68,316 | -15.1% |
| Financial debts | 170/4 | €451,838 | €383,522 | -€68,316 | -15.1% |
| Amounts payable within one year | 42/48 | €110,178 | €151,160 | +€40,982 | +37.2% |
| Current portion of amounts payable after more than one year | 42 | €67,225 | €68,316 | +€1,092 | +1.6% |
| Trade debts | 44 | €41,639 | €82,843 | +€41,204 | +99.0% |
| Suppliers | 440/4 | €41,639 | €82,843 | +€41,204 | +99.0% |
| Taxes, remuneration and social security | 45 | €1,314 | - | -€1,314 | |
| Taxes | 450/3 | €1,314 | - | -€1,314 | |
| Remuneration, social security and pensions | 62 | - | €561 | +€561 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,463 | €25,463 | -€0 | 0.0% |
| Other operating charges | 640/8 | €5,431 | €5,609 | +€178 | +3.3% |
| Gross operating margin | 9900 | €43,400 | €73,077 | +€29,677 | +68.4% |
| Operating profit (loss) | 9901 | €12,507 | €41,444 | +€28,938 | +231.4% |
| Financial income | 75/76B | - | €964 | +€964 | |
| Recurring financial income | 75 | - | €964 | +€964 | |
| Financial charges | 65/66B | €7,582 | €8,982 | +€1,400 | +18.5% |
| Recurring financial charges | 65 | €7,582 | €8,982 | +€1,400 | +18.5% |
| Profit (loss) for the period before taxes | 9903 | €4,924 | €33,426 | +€28,502 | +578.8% |
| Income taxes | 67/77 | €1,314 | €8,384 | +€7,070 | +538.0% |
| Profit (loss) for the period | 9904 | €3,610 | €25,042 | +€21,432 | +593.7% |
| Profit (loss) for the period to be appropriated | 9905 | €3,610 | €25,042 | +€21,432 | +593.7% |
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 3 October 2026 via checked.be.