Chronos Designs: 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.
Chronos Designs
Largest movements
- Cash +€29,150
up €29,150 (+22.2%), from €131,448 to €160,598
mainly Depreciation (+€24,960) and Receivables within one year (+€12,891)
- Tangible fixed assets -€13,662
down €13,662 (-22.8%), from €59,853 to €46,191
of which Furniture and vehicles: -€11,514
- Receivables within one year -€12,891
down €12,891 (-9.1%), from €141,597 to €128,706
of which Trade receivables: -€10,030
- Trade debts +€7,947
up €7,947 (+114%), from €6,991 to €14,938
- Reserves -€4,657
down €4,657 (-4.5%), from €103,297 to €98,640
- Gross operating margin -€55,910
down €55,910 (-70.0%), from €79,910 to €23,999
- Depreciation -€43,283
down €43,283 (-63.4%), from €68,242 to €24,960
- Taxes -€1,973
down €1,973 (-91.5%), from €2,156 to €183
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 | €450,628 | €456,022 | +€5,395 | +1.2% |
| Fixed assets | 21/28 | €72,948 | €62,021 | -€10,927 | -15.0% |
| Intangible fixed assets | 21 | €13,095 | €15,829 | +€2,735 | +20.9% |
| Tangible fixed assets | 22/27 | €59,853 | €46,191 | -€13,662 | -22.8% |
| Plant, machinery and equipment | 23 | €18,653 | €16,505 | -€2,148 | -11.5% |
| Furniture and vehicles | 24 | €41,200 | €29,686 | -€11,514 | -27.9% |
| Current assets | 29/58 | €377,680 | €394,002 | +€16,322 | +4.3% |
| Amounts receivable after more than one year | 29 | €100,000 | €100,000 | = | 0.0% |
| Other amounts receivable | 291 | €100,000 | €100,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €141,597 | €128,706 | -€12,891 | -9.1% |
| Trade receivables | 40 | €128,920 | €118,890 | -€10,030 | -7.8% |
| Other amounts receivable | 41 | €12,677 | €9,816 | -€2,861 | -22.6% |
| Cash at bank and in hand | 54/58 | €131,448 | €160,598 | +€29,150 | +22.2% |
| Deferred charges and accrued income | 490/1 | €4,635 | €4,697 | +€63 | +1.4% |
| Total equity and liabilities | 10/49 | €450,628 | €456,022 | +€5,395 | +1.2% |
| Equity | 10/15 | €340,797 | €336,140 | -€4,657 | -1.4% |
| Contributions | 10/11 | €237,500 | €237,500 | = | 0.0% |
| Reserves | 13 | €103,297 | €98,640 | -€4,657 | -4.5% |
| Distributable reserves | 133 | €103,297 | €98,640 | -€4,657 | -4.5% |
| Amounts payable | 17/49 | €109,831 | €119,882 | +€10,051 | +9.2% |
| Amounts payable after more than one year | 17 | €100,000 | €100,000 | = | 0.0% |
| Financial debts | 170/4 | €100,000 | €100,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €8,581 | €18,583 | +€10,002 | +117% |
| Trade debts | 44 | €6,991 | €14,938 | +€7,947 | +114% |
| Suppliers | 440/4 | €6,991 | €14,938 | +€7,947 | +114% |
| Taxes, remuneration and social security | 45 | €1,590 | €1,773 | +€183 | +11.5% |
| Taxes | 450/3 | €1,590 | €1,773 | +€183 | +11.5% |
| Other amounts payable | 47/48 | - | €1,873 | +€1,873 | |
| Accrued charges and deferred income | 492/3 | €1,250 | €1,299 | +€49 | +3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €68,242 | €24,960 | -€43,283 | -63.4% |
| Other operating charges | 640/8 | €875 | €966 | +€91 | +10.4% |
| Gross operating margin | 9900 | €79,910 | €23,999 | -€55,910 | -70.0% |
| Operating profit (loss) | 9901 | €10,793 | -€1,926 | -€12,718 | |
| Financial income | 75/76B | €31 | €24 | -€8 | -24.1% |
| Recurring financial income | 75 | €31 | €24 | -€8 | -24.1% |
| Financial charges | 65/66B | €2,975 | €2,572 | -€403 | -13.6% |
| Recurring financial charges | 65 | €2,975 | €2,572 | -€403 | -13.6% |
| Profit (loss) for the period before taxes | 9903 | €7,849 | -€4,474 | -€12,322 | |
| Income taxes | 67/77 | €2,156 | €183 | -€1,973 | -91.5% |
| Profit (loss) for the period | 9904 | €5,693 | -€4,657 | -€10,350 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,693 | -€4,657 | -€10,350 |
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 14 October 2026 via checked.be.