cHRoMAsupport: 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.
cHRoMAsupport
Largest movements
- Receivables after one year +€35,278
up €35,278 (+130.2%), from €27,100 to €62,378
- Receivables within one year -€16,653
down €16,653 (-82.1%), from €20,294 to €3,641
of which Trade receivables: -€16,855
- Cash -€6,578
down €6,578 (-13.9%), from €47,487 to €40,909
mainly Receivables after one year (-€35,278) and Contributions, distributions and other (-€35,000)
- Tangible fixed assets -€3,986
down €3,986 (-22.1%), from €18,039 to €14,054
of which Plant, machinery and equipment: -€3,915
- Other debts +€34,903
up €34,903 (+36154.4%), from €97 to €35,000
- Reserves -€23,000
down €23,000 (-24.6%), from €93,500 to €70,500
- Trade debts -€3,726
down €3,726 (-69.7%), from €5,349 to €1,623
- Tax, wage and social debts +€3,703
up €3,703 (+938.8%), from €394 to €4,098
- Debts after one year -€3,362
down €3,362 (-31.0%), from €10,857 to €7,495
- Gross operating margin -€25,459
down €25,459 (-51.0%), from €49,899 to €24,440
- Taxes -€4,015
down €4,015 (-45.4%), from €8,849 to €4,834
- Depreciation +€739
up €739 (+16.7%), from €4,419 to €5,158
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 | €115,812 | €124,171 | +€8,360 | +7.2% |
| Fixed assets | 21/28 | €18,039 | €14,054 | -€3,986 | -22.1% |
| Tangible fixed assets | 22/27 | €18,039 | €14,054 | -€3,986 | -22.1% |
| Plant, machinery and equipment | 23 | €15,545 | €11,631 | -€3,915 | -25.2% |
| Furniture and vehicles | 24 | €2,494 | €2,423 | -€71 | -2.9% |
| Current assets | 29/58 | €97,773 | €110,118 | +€12,345 | +12.6% |
| Amounts receivable after more than one year | 29 | €27,100 | €62,378 | +€35,278 | +130.2% |
| Other amounts receivable | 291 | €27,100 | €62,378 | +€35,278 | +130.2% |
| Stocks and contracts in progress | 3 | €1,928 | €1,749 | -€180 | -9.3% |
| Stocks | 30/36 | €1,928 | €1,749 | -€180 | -9.3% |
| Amounts receivable within one year | 40/41 | €20,294 | €3,641 | -€16,653 | -82.1% |
| Trade receivables | 40 | €17,330 | €475 | -€16,855 | -97.3% |
| Other amounts receivable | 41 | €2,964 | €3,166 | +€202 | +6.8% |
| Cash at bank and in hand | 54/58 | €47,487 | €40,909 | -€6,578 | -13.9% |
| Deferred charges and accrued income | 490/1 | €964 | €1,442 | +€478 | +49.6% |
| Total equity and liabilities | 10/49 | €115,812 | €124,171 | +€8,360 | +7.2% |
| Equity | 10/15 | €95,580 | €72,528 | -€23,051 | -24.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €93,500 | €70,500 | -€23,000 | -24.6% |
| Distributable reserves | 133 | €93,500 | €70,500 | -€23,000 | -24.6% |
| Profit (loss) carried forward | 14 | €80 | €28 | -€51 | -64.5% |
| Amounts payable | 17/49 | €20,232 | €51,643 | +€31,411 | +155.3% |
| Amounts payable after more than one year | 17 | €10,857 | €7,495 | -€3,362 | -31.0% |
| Financial debts | 170/4 | €10,857 | €7,495 | -€3,362 | -31.0% |
| Amounts payable within one year | 42/48 | €9,058 | €44,082 | +€35,025 | +386.7% |
| Current portion of amounts payable after more than one year | 42 | €3,218 | €3,362 | +€144 | +4.5% |
| Trade debts | 44 | €5,349 | €1,623 | -€3,726 | -69.7% |
| Suppliers | 440/4 | €5,349 | €1,623 | -€3,726 | -69.7% |
| Taxes, remuneration and social security | 45 | €394 | €4,098 | +€3,703 | +938.8% |
| Taxes | 450/3 | €394 | €4,098 | +€3,703 | +938.8% |
| Other amounts payable | 47/48 | €97 | €35,000 | +€34,903 | +36154.4% |
| Accrued charges and deferred income | 492/3 | €318 | €66 | -€252 | -79.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,419 | €5,158 | +€739 | +16.7% |
| Other operating charges | 640/8 | €543 | €737 | +€195 | +35.9% |
| Gross operating margin | 9900 | €49,899 | €24,440 | -€25,459 | -51.0% |
| Operating profit (loss) | 9901 | €44,938 | €18,545 | -€26,393 | -58.7% |
| Financial income | 75/76B | €349 | €846 | +€497 | +142.4% |
| Recurring financial income | 75 | €349 | €846 | +€497 | +142.4% |
| Financial charges | 65/66B | €3,082 | €2,608 | -€473 | -15.4% |
| Recurring financial charges | 65 | €3,082 | €2,608 | -€473 | -15.4% |
| Profit (loss) for the period before taxes | 9903 | €42,205 | €16,783 | -€25,422 | -60.2% |
| Income taxes | 67/77 | €8,849 | €4,834 | -€4,015 | -45.4% |
| Profit (loss) for the period | 9904 | €33,356 | €11,949 | -€21,408 | -64.2% |
| Profit (loss) for the period to be appropriated | 9905 | €33,356 | €11,949 | -€21,408 | -64.2% |
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 11 October 2026 via checked.be.