CHROME: 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.
CHROME
Largest movements
- Stocks and contracts +€303,683
up €303,683 (+49.1%), from €618,054 to €921,738
- Financial fixed assets -€199,850
down €199,850 (-99.9%), from €200,000 to €150
- Intangible fixed assets +€164,923
up €164,923 (+4834.6%), from €3,411 to €168,334
- Cash +€76,399
up €76,399 (+65.9%), from €115,894 to €192,293
mainly Trade debts (+€239,792) and Net result for the year (+€64,000)
- Deferred charges and accrued income -€51,831
down €51,831 (-60.1%), from €86,284 to €34,452
- Trade debts +€239,792
up €239,792 (+76.2%), from €314,862 to €554,654
- Profit (loss) carried forward +€64,000
up €64,000 (+47.6%), from -€134,552 to -€70,552
- Short-term financial debts +€50,000
up €50,000, from €0 to €50,000
- Debts after one year -€41,915
down €41,915 (-22.5%), from €186,096 to €144,181
- Current portion of long-term debt -€26,128
down €26,128 (-38.4%), from €68,044 to €41,915
- Gross operating margin +€254,264
up €254,264 (+147.6%), from €172,320 to €426,584
- Financial income -€22,039
down €22,039 (-62.9%), from €35,015 to €12,975
- Staff costs +€19,325
up €19,325 (+6.8%), from €285,886 to €305,211
- Depreciation +€10,065
up €10,065 (+33.5%), from €30,059 to €40,125
- Financial charges +€7,555
up €7,555 (+38.3%), from €19,706 to €27,261
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,154,407 | €1,460,651 | +€306,244 | +26.5% |
| Fixed assets | 21/28 | €288,534 | €261,851 | -€26,683 | -9.2% |
| Intangible fixed assets | 21 | €3,411 | €168,334 | +€164,923 | +4834.6% |
| Tangible fixed assets | 22/27 | €85,123 | €93,367 | +€8,244 | +9.7% |
| Plant, machinery and equipment | 23 | €1,383 | €4,030 | +€2,647 | +191.4% |
| Furniture and vehicles | 24 | €18,956 | €24,385 | +€5,429 | +28.6% |
| Other tangible fixed assets | 26 | €64,783 | €64,952 | +€168 | +0.3% |
| Financial fixed assets | 28 | €200,000 | €150 | -€199,850 | -99.9% |
| Current assets | 29/58 | €865,874 | €1,198,800 | +€332,927 | +38.4% |
| Stocks and contracts in progress | 3 | €618,054 | €921,738 | +€303,683 | +49.1% |
| Stocks | 30/36 | €618,054 | €921,738 | +€303,683 | +49.1% |
| Amounts receivable within one year | 40/41 | €45,641 | €50,317 | +€4,676 | +10.2% |
| Trade receivables | 40 | - | €17,832 | +€17,832 | |
| Other amounts receivable | 41 | €45,641 | €32,486 | -€13,155 | -28.8% |
| Cash at bank and in hand | 54/58 | €115,894 | €192,293 | +€76,399 | +65.9% |
| Deferred charges and accrued income | 490/1 | €86,284 | €34,452 | -€51,831 | -60.1% |
| Total equity and liabilities | 10/49 | €1,154,407 | €1,460,651 | +€306,244 | +26.5% |
| Equity | 10/15 | €474,496 | €538,496 | +€64,000 | +13.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €589,048 | €589,048 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €589,048 | €589,048 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€134,552 | -€70,552 | +€64,000 | +47.6% |
| Amounts payable | 17/49 | €679,912 | €922,156 | +€242,244 | +35.6% |
| Amounts payable after more than one year | 17 | €186,096 | €144,181 | -€41,915 | -22.5% |
| Financial debts | 170/4 | €186,096 | €144,181 | -€41,915 | -22.5% |
| Amounts payable within one year | 42/48 | €491,084 | €768,329 | +€277,245 | +56.5% |
| Current portion of amounts payable after more than one year | 42 | €68,044 | €41,915 | -€26,128 | -38.4% |
| Financial debts | 43 | €0 | €50,000 | +€50,000 | |
| Credit institutions | 430/8 | €0 | €50,000 | +€50,000 | |
| Trade debts | 44 | €314,862 | €554,654 | +€239,792 | +76.2% |
| Suppliers | 440/4 | €314,862 | €554,654 | +€239,792 | +76.2% |
| Taxes, remuneration and social security | 45 | €98,532 | €101,219 | +€2,687 | +2.7% |
| Taxes | 450/3 | €23,730 | €40,574 | +€16,845 | +71.0% |
| Remuneration and social security | 454/9 | €74,803 | €60,645 | -€14,157 | -18.9% |
| Other amounts payable | 47/48 | €9,646 | €20,540 | +€10,894 | +112.9% |
| Accrued charges and deferred income | 492/3 | €2,732 | €9,647 | +€6,915 | +253.1% |
| Remuneration, social security and pensions | 62 | €285,886 | €305,211 | +€19,325 | +6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,059 | €40,125 | +€10,065 | +33.5% |
| Other operating charges | 640/8 | €6,235 | €1,666 | -€4,569 | -73.3% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €172,320 | €426,584 | +€254,264 | +147.6% |
| Operating profit (loss) | 9901 | -€149,860 | €79,582 | +€229,443 | |
| Financial income | 75/76B | €35,015 | €12,975 | -€22,039 | -62.9% |
| Recurring financial income | 75 | €35,015 | €12,975 | -€22,039 | -62.9% |
| Financial charges | 65/66B | €19,706 | €27,261 | +€7,555 | +38.3% |
| Recurring financial charges | 65 | €19,706 | €27,261 | +€7,555 | +38.3% |
| Profit (loss) for the period before taxes | 9903 | -€134,552 | €65,297 | +€199,849 | |
| Income taxes | 67/77 | €0 | €1,297 | +€1,297 | |
| Profit (loss) for the period | 9904 | -€134,552 | €64,000 | +€198,552 | |
| Profit (loss) for the period to be appropriated | 9905 | -€134,552 | €64,000 | +€198,552 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.