CHRONO MOTORS: 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.
CHRONO MOTORS
Largest movements
- Tangible fixed assets -€658,245
down €658,245 (-99.2%), from €663,419 to €5,174
of which Land and buildings: -€656,294
- Cash +€103,890
up €103,890 (+71,624%), from €145 to €104,035
mainly Investment in fixed assets (net) (+€655,966) and Current portion of long-term debt (+€12,182)
- Stocks and contracts +€15,096
up €15,096 (+16.9%), from €89,181 to €104,277
- Debts after one year -€527,462
down €527,462 (-73.8%), from €714,271 to €186,809
- Tax, wage and social debts -€16,956
down €16,956 (-87.4%), from €19,406 to €2,450
of which Taxes: -€13,546
- Current portion of long-term debt +€12,182
up €12,182 (+25.6%), from €47,671 to €59,853
- Gross operating margin +€37,249
up €37,249, from -€6,793 to €30,456
- Depreciation -€5,323
down €5,323 (-70.0%), from €7,603 to €2,280
- Financial charges -€4,938
down €4,938 (-14.0%), from €35,228 to €30,289
- Staff costs -€1,893
down €1,893 (-73.2%), from €2,587 to €694
- Other operating charges +€1,884
up €1,884 (+81.7%), from €2,305 to €4,190
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 | €758,311 | €220,188 | -€538,123 | -71.0% |
| Fixed assets | 21/28 | €665,669 | €7,424 | -€658,245 | -98.9% |
| Tangible fixed assets | 22/27 | €663,419 | €5,174 | -€658,245 | -99.2% |
| Land and buildings | 22 | €660,109 | €3,815 | -€656,294 | -99.4% |
| Plant, machinery and equipment | 23 | €2,444 | €946 | -€1,498 | -61.3% |
| Furniture and vehicles | 24 | €866 | €412 | -€454 | -52.4% |
| Financial fixed assets | 28 | €2,250 | €2,250 | = | 0.0% |
| Current assets | 29/58 | €92,642 | €212,765 | +€120,123 | +130% |
| Stocks and contracts in progress | 3 | €89,181 | €104,277 | +€15,096 | +16.9% |
| Stocks | 30/36 | €89,181 | €104,277 | +€15,096 | +16.9% |
| Amounts receivable within one year | 40/41 | €0 | €342 | +€342 | |
| Other amounts receivable | 41 | €0 | €342 | +€342 | |
| Cash at bank and in hand | 54/58 | €145 | €104,035 | +€103,890 | +71,624% |
| Deferred charges and accrued income | 490/1 | €3,316 | €4,111 | +€795 | +24.0% |
| Total equity and liabilities | 10/49 | €758,311 | €220,188 | -€538,123 | -71.0% |
| Equity | 10/15 | -€43,498 | -€50,702 | -€7,204 | -16.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €41,958 | €41,958 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €39,958 | €39,958 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€105,457 | -€112,660 | -€7,204 | -6.8% |
| Amounts payable | 17/49 | €801,809 | €270,890 | -€530,919 | -66.2% |
| Amounts payable after more than one year | 17 | €714,271 | €186,809 | -€527,462 | -73.8% |
| Financial debts | 170/4 | €714,271 | €186,809 | -€527,462 | -73.8% |
| Amounts payable within one year | 42/48 | €87,538 | €84,081 | -€3,457 | -3.9% |
| Current portion of amounts payable after more than one year | 42 | €47,671 | €59,853 | +€12,182 | +25.6% |
| Financial debts | 43 | €3,115 | €0 | -€3,115 | -100% |
| Credit institutions | 430/8 | €3,115 | €0 | -€3,115 | -100% |
| Trade debts | 44 | €3,589 | €3,704 | +€115 | +3.2% |
| Suppliers | 440/4 | €3,589 | €3,704 | +€115 | +3.2% |
| Taxes, remuneration and social security | 45 | €19,406 | €2,450 | -€16,956 | -87.4% |
| Taxes | 450/3 | €15,997 | €2,450 | -€13,546 | -84.7% |
| Remuneration and social security | 454/9 | €3,409 | €0 | -€3,409 | -100% |
| Other amounts payable | 47/48 | €13,757 | €18,073 | +€4,316 | +31.4% |
| Non-recurring operating income | 76A | - | €80,083 | +€80,083 | |
| Remuneration, social security and pensions | 62 | €2,587 | €694 | -€1,893 | -73.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,603 | €2,280 | -€5,323 | -70.0% |
| Other operating charges | 640/8 | €2,305 | €4,190 | +€1,884 | +81.7% |
| Gross operating margin | 9900 | -€6,793 | €30,456 | +€37,249 | |
| Operating profit (loss) | 9901 | -€19,288 | €23,293 | +€42,581 | |
| Financial income | 75/76B | €12 | €0 | -€12 | -100% |
| Recurring financial income | 75 | €12 | €0 | -€12 | -100% |
| Financial charges | 65/66B | €35,228 | €30,289 | -€4,938 | -14.0% |
| Recurring financial charges | 65 | €35,228 | €30,289 | -€4,938 | -14.0% |
| Profit (loss) for the period before taxes | 9903 | -€54,504 | -€6,997 | +€47,507 | +87.2% |
| Income taxes | 67/77 | €197 | €207 | +€10 | +5.2% |
| Profit (loss) for the period | 9904 | -€54,701 | -€7,204 | +€47,497 | +86.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€54,701 | -€7,204 | +€47,497 | +86.8% |
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 20 October 2026 via checked.be.