CHROMA.BE: 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.BE
Largest movements
- Cash -€2,234
down €2,234 (-88.1%), from €2,537 to €303
mainly Current portion of long-term debt (-€8,082) and Trade debts (-€1,412)
- Tangible fixed assets -€2,196
down €2,196 (-5.2%), from €42,623 to €40,426
of which Land and buildings: -€1,527
- Current portion of long-term debt -€8,082
down €8,082 (-93.4%), from €8,650 to €568
- Other debts +€5,160
up €5,160 (+21.2%), from €24,307 to €29,467
- Trade debts -€1,412
down €1,412 (-77.6%), from €1,820 to €407
- Gross operating margin -€13,021
down €13,021 (-82.2%), from €15,833 to €2,812
- Turnover -€12,600
down €12,600 (-70.0%), from €18,000 to €5,400
- Purchases and services +€421
up €421 (+19.4%), from €2,167 to €2,588
- Financial charges -€400
down €400 (-56.3%), from €711 to €311
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 | €53,838 | €49,408 | -€4,430 | -8.2% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €42,623 | €40,426 | -€2,196 | -5.2% |
| Tangible fixed assets | 22/27 | €42,623 | €40,426 | -€2,196 | -5.2% |
| Land and buildings | 22 | €40,729 | €39,202 | -€1,527 | -3.7% |
| Plant, machinery and equipment | 23 | €1,191 | €740 | -€451 | -37.8% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €703 | €484 | -€218 | -31.1% |
| Current assets | 29/58 | €11,215 | €8,981 | -€2,234 | -19.9% |
| Stocks and contracts in progress | 3 | €5,623 | €5,623 | = | 0.0% |
| Stocks | 30/36 | €5,623 | €5,623 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €3,056 | €3,056 | = | 0.0% |
| Trade receivables | 40 | €1,911 | €1,911 | = | 0.0% |
| Other amounts receivable | 41 | €1,145 | €1,145 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,537 | €303 | -€2,234 | -88.1% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €53,838 | €49,408 | -€4,430 | -8.2% |
| Equity | 10/15 | €19,061 | €18,966 | -€95 | -0.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €461 | €366 | -€95 | -20.6% |
| Amounts payable | 17/49 | €34,777 | €30,442 | -€4,335 | -12.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €34,777 | €30,442 | -€4,335 | -12.5% |
| Current portion of amounts payable after more than one year | 42 | €8,650 | €568 | -€8,082 | -93.4% |
| Trade debts | 44 | €1,820 | €407 | -€1,412 | -77.6% |
| Suppliers | 440/4 | €1,820 | €407 | -€1,412 | -77.6% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €24,307 | €29,467 | +€5,160 | +21.2% |
| Turnover | 70 | €18,000 | €5,400 | -€12,600 | -70.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €2,167 | €2,588 | +€421 | +19.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,196 | €2,196 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €15,833 | €2,812 | -€13,021 | -82.2% |
| Operating profit (loss) | 9901 | €13,250 | €216 | -€13,034 | -98.4% |
| Financial charges | 65/66B | €711 | €311 | -€400 | -56.3% |
| Recurring financial charges | 65 | €711 | €311 | -€400 | -56.3% |
| Profit (loss) for the period before taxes | 9903 | €12,538 | -€95 | -€12,633 | |
| Profit (loss) for the period | 9904 | €12,538 | -€95 | -€12,633 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,538 | -€95 | -€12,633 |
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 1 October 2026 via checked.be.