CHROMASOOM: 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.
CHROMASOOM
Largest movements
- Tangible fixed assets -€6,067
down €6,067 (-46.5%), from €13,036 to €6,969
of which Furniture and vehicles: -€5,274
- Cash -€1,269
down €1,269 (-3.1%), from €41,575 to €40,306
mainly Net result for the year (-€9,014) and Investment in fixed assets (net) (-€1,118)
- Profit (loss) carried forward -€9,014
down €9,014 (-10.5%), from -€85,604 to -€94,618
- Other debts +€2,208
up €2,208 (+4.6%), from €47,779 to €49,986
- Tax, wage and social debts -€982
down €982 (-81.4%), from €1,206 to €225
of which Remuneration and social security: -€1,000
- Gross operating margin -€5,120
down €5,120, from €4,453 to -€667
- Other operating charges +€228
up €228 (+58.6%), from €390 to €618
- Write-downs +€150
new in 2025: €150
- Depreciation +€119
up €119 (+1.7%), from €7,066 to €7,185
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 | €56,045 | €48,749 | -€7,296 | -13.0% |
| Fixed assets | 21/28 | €13,036 | €6,969 | -€6,067 | -46.5% |
| Tangible fixed assets | 22/27 | €13,036 | €6,969 | -€6,067 | -46.5% |
| Plant, machinery and equipment | 23 | €2,850 | €2,057 | -€793 | -27.8% |
| Furniture and vehicles | 24 | €10,186 | €4,912 | -€5,274 | -51.8% |
| Current assets | 29/58 | €43,009 | €41,780 | -€1,229 | -2.9% |
| Amounts receivable within one year | 40/41 | €976 | €997 | +€21 | +2.2% |
| Trade receivables | 40 | €787 | €232 | -€555 | -70.6% |
| Other amounts receivable | 41 | €189 | €766 | +€576 | +304.4% |
| Cash at bank and in hand | 54/58 | €41,575 | €40,306 | -€1,269 | -3.1% |
| Deferred charges and accrued income | 490/1 | €458 | €476 | +€18 | +4.0% |
| Total equity and liabilities | 10/49 | €56,045 | €48,749 | -€7,296 | -13.0% |
| Equity | 10/15 | €5,796 | -€3,218 | -€9,014 | |
| Contributions | 10/11 | €91,400 | €91,400 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€85,604 | -€94,618 | -€9,014 | -10.5% |
| Amounts payable | 17/49 | €50,250 | €51,967 | +€1,718 | +3.4% |
| Amounts payable within one year | 42/48 | €50,250 | €51,967 | +€1,718 | +3.4% |
| Trade debts | 44 | €1,264 | €1,756 | +€492 | +38.9% |
| Suppliers | 440/4 | €1,264 | €1,756 | +€492 | +38.9% |
| Taxes, remuneration and social security | 45 | €1,206 | €225 | -€982 | -81.4% |
| Taxes | 450/3 | €206 | €225 | +€18 | +8.9% |
| Remuneration and social security | 454/9 | €1,000 | €0 | -€1,000 | -100.0% |
| Other amounts payable | 47/48 | €47,779 | €49,986 | +€2,208 | +4.6% |
| Non-recurring operating income | 76A | - | €3,800 | +€3,800 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,066 | €7,185 | +€119 | +1.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €150 | +€150 | |
| Other operating charges | 640/8 | €390 | €618 | +€228 | +58.6% |
| Gross operating margin | 9900 | €4,453 | -€667 | -€5,120 | |
| Operating profit (loss) | 9901 | -€3,002 | -€8,620 | -€5,618 | -187.1% |
| Financial charges | 65/66B | €157 | €186 | +€29 | +18.5% |
| Recurring financial charges | 65 | €157 | €186 | +€29 | +18.5% |
| Profit (loss) for the period before taxes | 9903 | -€3,159 | -€8,806 | -€5,647 | -178.7% |
| Income taxes | 67/77 | €206 | €208 | +€1 | +0.6% |
| Profit (loss) for the period | 9904 | -€3,366 | -€9,014 | -€5,648 | -167.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,366 | -€9,014 | -€5,648 | -167.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.