CHROMISA SCIENTIFIC: 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.
CHROMISA SCIENTIFIC
Largest movements
- Cash -€22,838
down €22,838 (-38.3%), from €59,611 to €36,772
mainly Net result for the year (-€26,000) and Trade debts (-€6,052)
- Tangible fixed assets -€9,646
down €9,646 (-74.6%), from €12,938 to €3,292
of which Furniture and vehicles: -€9,027
- Receivables within one year -€3,062
down €3,062 (-4.8%), from €63,542 to €60,480
of which Other amounts receivable: -€4,172
- Deferred charges and accrued income -€1,471
no longer reported in 2025 (was €1,471)
- Profit (loss) carried forward -€26,000
down €26,000 (-41.3%), from -€62,910 to -€88,909
- Trade debts -€6,052
down €6,052 (-57.0%), from €10,617 to €4,565
- Other debts -€3,503
down €3,503 (-4.6%), from €76,501 to €72,998
- Gross operating margin +€35,813
up €35,813 (+78.6%), from -€45,539 to -€9,726
- Depreciation -€932
down €932 (-8.8%), from €10,577 to €9,646
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.
Derived cash bridge
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 | €137,562 | €100,544 | -€37,017 | -26.9% |
| Fixed assets | 21/28 | €12,938 | €3,292 | -€9,646 | -74.6% |
| Tangible fixed assets | 22/27 | €12,938 | €3,292 | -€9,646 | -74.6% |
| Plant, machinery and equipment | 23 | €619 | €413 | -€206 | -33.3% |
| Furniture and vehicles | 24 | €9,027 | - | -€9,027 | |
| Other tangible fixed assets | 26 | €3,291 | €2,879 | -€412 | -12.5% |
| Current assets | 29/58 | €124,624 | €97,252 | -€27,372 | -22.0% |
| Amounts receivable within one year | 40/41 | €63,542 | €60,480 | -€3,062 | -4.8% |
| Trade receivables | 40 | €41,663 | €42,773 | +€1,110 | +2.7% |
| Other amounts receivable | 41 | €21,879 | €17,707 | -€4,172 | -19.1% |
| Cash at bank and in hand | 54/58 | €59,611 | €36,772 | -€22,838 | -38.3% |
| Deferred charges and accrued income | 490/1 | €1,471 | - | -€1,471 | |
| Total equity and liabilities | 10/49 | €137,562 | €100,544 | -€37,017 | -26.9% |
| Equity | 10/15 | €43,817 | €17,817 | -€26,000 | -59.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €96,727 | €96,727 | = | 0.0% |
| Distributable reserves | 133 | €96,727 | €96,727 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€62,910 | -€88,909 | -€26,000 | -41.3% |
| Amounts payable | 17/49 | €93,745 | €82,727 | -€11,017 | -11.8% |
| Amounts payable within one year | 42/48 | €88,251 | €77,563 | -€10,688 | -12.1% |
| Trade debts | 44 | €10,617 | €4,565 | -€6,052 | -57.0% |
| Suppliers | 440/4 | €10,617 | €4,565 | -€6,052 | -57.0% |
| Taxes, remuneration and social security | 45 | €1,133 | - | -€1,133 | |
| Taxes | 450/3 | €1,133 | - | -€1,133 | |
| Other amounts payable | 47/48 | €76,501 | €72,998 | -€3,503 | -4.6% |
| Accrued charges and deferred income | 492/3 | €5,494 | €5,164 | -€329 | -6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,577 | €9,646 | -€932 | -8.8% |
| Other operating charges | 640/8 | €653 | €669 | +€16 | +2.4% |
| Gross operating margin | 9900 | -€45,539 | -€9,726 | +€35,813 | +78.6% |
| Operating profit (loss) | 9901 | -€56,769 | -€20,040 | +€36,729 | +64.7% |
| Financial charges | 65/66B | €6,011 | €5,827 | -€184 | -3.1% |
| Recurring financial charges | 65 | €6,011 | €5,827 | -€184 | -3.1% |
| Profit (loss) for the period before taxes | 9903 | -€62,780 | -€25,868 | +€36,913 | +58.8% |
| Income taxes | 67/77 | €129 | €132 | +€3 | +2.0% |
| Profit (loss) for the period | 9904 | -€62,910 | -€26,000 | +€36,910 | +58.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€62,910 | -€26,000 | +€36,910 | +58.7% |
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 22 October 2026 via checked.be.