CHRONO EURO DIFFUSION: 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.
What changed
CHRONO EURO DIFFUSION
NACE 46.480, Wholesale trade
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€244,205
2024 · -€96,928-€147,278
Equity
-€587,961
2024 · -€343,756-€244,205
Cash
€205,088
2024 · €160,819+€44,269
Balance sheet total
€2.3m
2024 · €2.7m-€479,428
Largest movements
Assets
- Stocks and contracts -€315,819
down €315,819 (-22.6%), from €1.4m to €1.1m
- Receivables within one year -€191,282
down €191,282 (-21.3%), from €898,124 to €706,842
of which Trade receivables: -€196,425
- Cash +€44,269
up €44,269 (+27.5%), from €160,819 to €205,088
mainly Stocks and contracts (+€315,819) and Receivables within one year (+€191,282)
Equity and liabilities
- Profit (loss) carried forward -€244,205
down €244,205 (-32.6%), from -€749,272 to -€993,477
- Short-term financial debts -€96,000
down €96,000 (-13.1%), from €731,500 to €635,500
- Debts after one year -€66,000
down €66,000 (-5.4%), from €1.2m to €1.2m
- Trade debts -€38,542
down €38,542 (-5.3%), from €729,680 to €691,137
- Other debts -€31,000
down €31,000 (-82.0%), from €37,811 to €6,811
Income statement
- Turnover +€6.3m
new in 2025: €6.3m
- Purchases and services +€5.6m
new in 2025: €5.6m
- Provisions +€147,495
up €147,495, from -€147,213 to €282
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.
Result 2024
-€96,928
Gross operating margin
-€41,835
Staff costs
+€30,836
Depreciation
+€4,948
Write-downs
-€4,822
Provisions
-€147,495
Other operating charges
-€12,339
Financial income
+€315
Financial charges
+€22,879
Taxes
+€234
Result 2025
-€244,205
raises the resultlowers the result
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.
From operations
+€328,845
Investment
-€120,132
Financing
-€164,445
Cash 2024
€160,819
From operations (derived)
+€328,845
Net result for the year
-€244,205
Depreciation
+€135,445
Stocks and contracts
+€315,819
Receivables within one year
+€191,282
Deferred charges and accrued income
+€1,282
Provisions
+€282
Trade debts
-€38,542
Tax, wage and social debts
+€3,309
Other debts
-€31,000
Accrued charges and deferred income
-€4,826
Investment (derived)
-€120,132
Investment in fixed assets (net)
-€120,132
Financing
-€164,445
Debts after one year
-€66,000
Current portion of long-term debt
-€2,445
Short-term financial debts
-€96,000
Cash 2025
€205,088
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,743,666 | €2,264,238 | -€479,428 | -17.5% |
| Fixed assets | 21/28 | €263,884 | €248,571 | -€15,313 | -5.8% |
| Intangible fixed assets | 21 | €13,180 | €12,503 | -€677 | -5.1% |
| Tangible fixed assets | 22/27 | €250,582 | €235,946 | -€14,636 | -5.8% |
| Plant, machinery and equipment | 23 | €3,386 | €2,542 | -€844 | -24.9% |
| Furniture and vehicles | 24 | €247,196 | €233,404 | -€13,792 | -5.6% |
| Financial fixed assets | 28 | €122 | €122 | = | 0.0% |
| Current assets | 29/58 | €2,479,782 | €2,015,667 | -€464,114 | -18.7% |
| Stocks and contracts in progress | 3 | €1,395,401 | €1,079,582 | -€315,819 | -22.6% |
| Stocks | 30/36 | €1,395,401 | €1,079,582 | -€315,819 | -22.6% |
| Amounts receivable within one year | 40/41 | €898,124 | €706,842 | -€191,282 | -21.3% |
| Trade receivables | 40 | €875,433 | €679,008 | -€196,425 | -22.4% |
| Other amounts receivable | 41 | €22,691 | €27,834 | +€5,143 | +22.7% |
| Cash at bank and in hand | 54/58 | €160,819 | €205,088 | +€44,269 | +27.5% |
| Deferred charges and accrued income | 490/1 | €25,437 | €24,155 | -€1,282 | -5.0% |
| Total equity and liabilities | 10/49 | €2,743,666 | €2,264,238 | -€479,428 | -17.5% |
| Equity | 10/15 | -€343,756 | -€587,961 | -€244,205 | -71.0% |
| Contributions | 10/11 | €400,000 | €400,000 | = | 0.0% |
| Capital | 10 | €400,000 | €400,000 | = | 0.0% |
| Issued capital | 100 | €400,000 | €400,000 | = | 0.0% |
| Reserves | 13 | €5,516 | €5,516 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,516 | €5,516 | = | 0.0% |
| Legal reserve | 130 | €5,516 | €5,516 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€749,272 | -€993,477 | -€244,205 | -32.6% |
| Provisions and deferred taxes | 16 | €42,634 | €42,916 | +€282 | +0.7% |
| Provisions for liabilities and charges | 160/5 | €42,634 | €42,916 | +€282 | +0.7% |
| Other liabilities and charges | 164/5 | €42,634 | €42,916 | +€282 | +0.7% |
| Amounts payable | 17/49 | €3,044,788 | €2,809,284 | -€235,504 | -7.7% |
| Amounts payable after more than one year | 17 | €1,225,000 | €1,159,000 | -€66,000 | -5.4% |
| Financial debts | 170/4 | €1,225,000 | €1,159,000 | -€66,000 | -5.4% |
| Amounts payable within one year | 42/48 | €1,786,407 | €1,621,729 | -€164,678 | -9.2% |
| Current portion of amounts payable after more than one year | 42 | €2,445 | - | -€2,445 | |
| Financial debts | 43 | €731,500 | €635,500 | -€96,000 | -13.1% |
| Credit institutions | 430/8 | €731,500 | €635,500 | -€96,000 | -13.1% |
| Trade debts | 44 | €729,680 | €691,137 | -€38,542 | -5.3% |
| Suppliers | 440/4 | €729,680 | €691,137 | -€38,542 | -5.3% |
| Taxes, remuneration and social security | 45 | €284,971 | €288,281 | +€3,309 | +1.2% |
| Taxes | 450/3 | €156,055 | €145,152 | -€10,902 | -7.0% |
| Remuneration and social security | 454/9 | €128,917 | €143,128 | +€14,212 | +11.0% |
| Other amounts payable | 47/48 | €37,811 | €6,811 | -€31,000 | -82.0% |
| Accrued charges and deferred income | 492/3 | €33,381 | €28,554 | -€4,826 | -14.5% |
| Turnover | 70 | - | €6,286,679 | +€6.3m | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €5,631,237 | +€5.6m | |
| Remuneration, social security and pensions | 62 | €898,320 | €867,484 | -€30,836 | -3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €140,393 | €135,445 | -€4,948 | -3.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€35,701 | -€30,879 | +€4,822 | +13.5% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€147,213 | €282 | +€147,495 | |
| Other operating charges | 640/8 | €13,298 | €25,637 | +€12,339 | +92.8% |
| Gross operating margin | 9900 | €855,585 | €813,750 | -€41,835 | -4.9% |
| Operating profit (loss) | 9901 | -€13,512 | -€184,219 | -€170,707 | -1,263% |
| Financial income | 75/76B | €797 | €1,112 | +€315 | +39.6% |
| Recurring financial income | 75 | €797 | €1,112 | +€315 | +39.6% |
| Financial charges | 65/66B | €82,580 | €59,700 | -€22,879 | -27.7% |
| Recurring financial charges | 65 | €82,580 | €59,700 | -€22,879 | -27.7% |
| Profit (loss) for the period before taxes | 9903 | -€95,295 | -€242,807 | -€147,512 | -155% |
| Income taxes | 67/77 | €1,632 | €1,398 | -€234 | -14.3% |
| Profit (loss) for the period | 9904 | -€96,928 | -€244,205 | -€147,278 | -152% |
| Profit (loss) for the period to be appropriated | 9905 | -€96,928 | -€244,205 | -€147,278 | -152% |
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 18 October 2026 via checked.be.