CHRONO THERM: 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 THERM
Largest movements
- Stocks and contracts -€2,620
down €2,620 (-2.3%), from €113,460 to €110,840
- Cash +€1,242
up €1,242 (+40.5%), from €3,064 to €4,306
mainly Net result for the year (+€7,412) and Stocks and contracts (+€2,620)
- Profit (loss) carried forward +€7,412
up €7,412 (+18.3%), from -€40,409 to -€32,997
- Other debts -€6,673
down €6,673 (-5.0%), from €133,159 to €126,486
- Tax, wage and social debts -€2,067
down €2,067 (-53.2%), from €3,887 to €1,820
of which Remuneration and social security: -€2,967
- Gross operating margin +€6,876
up €6,876 (+454%), from €1,514 to €8,390
- Other operating charges -€316
down €316 (-36.0%), from €877 to €561
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 | €118,329 | €116,251 | -€2,078 | -1.8% |
| Fixed assets | 21/28 | €600 | €300 | -€300 | -50.0% |
| Tangible fixed assets | 22/27 | €600 | €300 | -€300 | -50.0% |
| Plant, machinery and equipment | 23 | €600 | €300 | -€300 | -50.0% |
| Current assets | 29/58 | €117,729 | €115,951 | -€1,778 | -1.5% |
| Stocks and contracts in progress | 3 | €113,460 | €110,840 | -€2,620 | -2.3% |
| Stocks | 30/36 | €113,460 | €110,840 | -€2,620 | -2.3% |
| Amounts receivable within one year | 40/41 | €1,205 | €805 | -€400 | -33.2% |
| Trade receivables | 40 | €1,205 | €805 | -€400 | -33.2% |
| Cash at bank and in hand | 54/58 | €3,064 | €4,306 | +€1,242 | +40.5% |
| Total equity and liabilities | 10/49 | €118,329 | €116,251 | -€2,078 | -1.8% |
| Equity | 10/15 | -€19,949 | -€12,537 | +€7,412 | +37.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,409 | -€32,997 | +€7,412 | +18.3% |
| Amounts payable | 17/49 | €138,278 | €128,788 | -€9,490 | -6.9% |
| Amounts payable within one year | 42/48 | €138,278 | €128,788 | -€9,490 | -6.9% |
| Trade debts | 44 | €1,232 | €482 | -€750 | -60.9% |
| Suppliers | 440/4 | €1,232 | €482 | -€750 | -60.9% |
| Taxes, remuneration and social security | 45 | €3,887 | €1,820 | -€2,067 | -53.2% |
| Taxes | 450/3 | €920 | €1,820 | +€900 | +97.8% |
| Remuneration and social security | 454/9 | €2,967 | - | -€2,967 | |
| Other amounts payable | 47/48 | €133,159 | €126,486 | -€6,673 | -5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €300 | €300 | = | 0.0% |
| Other operating charges | 640/8 | €877 | €561 | -€316 | -36.0% |
| Gross operating margin | 9900 | €1,514 | €8,390 | +€6,876 | +454% |
| Operating profit (loss) | 9901 | €337 | €7,529 | +€7,192 | +2,134% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €45 | €118 | +€73 | +162% |
| Recurring financial charges | 65 | €45 | €118 | +€73 | +162% |
| Profit (loss) for the period before taxes | 9903 | €292 | €7,412 | +€7,120 | +2,438% |
| Profit (loss) for the period | 9904 | €292 | €7,412 | +€7,120 | +2,438% |
| Profit (loss) for the period to be appropriated | 9905 | €292 | €7,412 | +€7,120 | +2,438% |
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 24 October 2026 via checked.be.