CHRONION: 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.
CHRONION
Largest movements
- Cash -€228,872
down €228,872 (-28.1%), from €813,291 to €584,419
mainly Trade debts (-€487,166) and Tax, wage and social debts (-€34,420)
- Receivables within one year -€200,722
down €200,722 (-24.3%), from €825,456 to €624,735
of which Trade receivables: -€104,205
- Trade debts -€487,166
down €487,166 (-48.6%), from €1.0m to €515,018
- Accrued charges and deferred income +€48,158
up €48,158 (+14096.2%), from €342 to €48,500
- Tax, wage and social debts -€34,420
down €34,420 (-21.1%), from €162,971 to €128,552
of which Taxes: -€25,290
- Staff costs +€320,619
up €320,619 (+34.8%), from €921,310 to €1.2m
- Gross operating margin +€181,427
up €181,427 (+15.8%), from €1.2m to €1.3m
- Taxes -€34,530
down €34,530 (-55.0%), from €62,801 to €28,271
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 | €1,706,518 | €1,255,292 | -€451,226 | -26.4% |
| Fixed assets | 21/28 | €51,968 | €43,980 | -€7,988 | -15.4% |
| Tangible fixed assets | 22/27 | €37,283 | €28,095 | -€9,188 | -24.6% |
| Plant, machinery and equipment | 23 | €20,388 | €13,727 | -€6,661 | -32.7% |
| Furniture and vehicles | 24 | €16,895 | €14,368 | -€2,528 | -15.0% |
| Financial fixed assets | 28 | €14,685 | €15,885 | +€1,200 | +8.2% |
| Current assets | 29/58 | €1,654,550 | €1,211,312 | -€443,238 | -26.8% |
| Amounts receivable within one year | 40/41 | €825,456 | €624,735 | -€200,722 | -24.3% |
| Trade receivables | 40 | €684,021 | €579,817 | -€104,205 | -15.2% |
| Other amounts receivable | 41 | €141,435 | €44,918 | -€96,517 | -68.2% |
| Cash at bank and in hand | 54/58 | €813,291 | €584,419 | -€228,872 | -28.1% |
| Deferred charges and accrued income | 490/1 | €15,802 | €2,158 | -€13,644 | -86.3% |
| Total equity and liabilities | 10/49 | €1,706,518 | €1,255,292 | -€451,226 | -26.4% |
| Equity | 10/15 | €537,739 | €544,585 | +€6,846 | +1.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €114 | €114 | = | 0.0% |
| Tax-exempt reserves | 132 | €114 | €114 | = | 0.0% |
| Profit (loss) carried forward | 14 | €531,425 | €538,271 | +€6,846 | +1.3% |
| Amounts payable | 17/49 | €1,168,779 | €710,707 | -€458,072 | -39.2% |
| Amounts payable within one year | 42/48 | €1,168,437 | €662,207 | -€506,231 | -43.3% |
| Trade debts | 44 | €1,002,184 | €515,018 | -€487,166 | -48.6% |
| Suppliers | 440/4 | €1,002,184 | €515,018 | -€487,166 | -48.6% |
| Taxes, remuneration and social security | 45 | €162,971 | €128,552 | -€34,420 | -21.1% |
| Taxes | 450/3 | €44,363 | €19,073 | -€25,290 | -57.0% |
| Remuneration and social security | 454/9 | €118,609 | €109,479 | -€9,130 | -7.7% |
| Other amounts payable | 47/48 | €3,282 | €18,637 | +€15,355 | +467.9% |
| Accrued charges and deferred income | 492/3 | €342 | €48,500 | +€48,158 | +14096.2% |
| Remuneration, social security and pensions | 62 | €921,310 | €1,241,930 | +€320,619 | +34.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,612 | €10,251 | +€639 | +6.6% |
| Other operating charges | 640/8 | €5,130 | €10,936 | +€5,805 | +113.2% |
| Gross operating margin | 9900 | €1,150,812 | €1,332,239 | +€181,427 | +15.8% |
| Operating profit (loss) | 9901 | €214,760 | €69,123 | -€145,637 | -67.8% |
| Financial income | 75/76B | €4 | €531 | +€527 | +12398.6% |
| Recurring financial income | 75 | €4 | €531 | +€527 | +12398.6% |
| Financial charges | 65/66B | €13,075 | €18,562 | +€5,487 | +42.0% |
| Recurring financial charges | 65 | €13,075 | €18,562 | +€5,487 | +42.0% |
| Profit (loss) for the period before taxes | 9903 | €201,689 | €51,093 | -€150,597 | -74.7% |
| Income taxes | 67/77 | €62,801 | €28,271 | -€34,530 | -55.0% |
| Profit (loss) for the period | 9904 | €138,888 | €22,821 | -€116,067 | -83.6% |
| Profit (loss) for the period to be appropriated | 9905 | €138,888 | €22,821 | -€116,067 | -83.6% |
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 9 October 2026 via checked.be.