CHRONOS FINANCIAL: 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 FINANCIAL
Largest movements
- Financial fixed assets +€427,851
up €427,851 (+97.6%), from €438,316 to €866,167
- Receivables within one year +€150,860
up €150,860 (+93.6%), from €161,180 to €312,040
of which Trade receivables: +€186,514
- Receivables after one year -€110,000
down €110,000 (-99.5%), from €110,500 to €500
- Deferred charges and accrued income -€58,146
down €58,146 (-95.3%), from €61,010 to €2,864
- Cash +€33,864
up €33,864 (+11.9%), from €283,467 to €317,331
mainly Accrued charges and deferred income (+€204,626) and Contributions, distributions and other (+€184,336)
- Contributions +€373,336
up €373,336 (+526%), from €71,000 to €444,336
- Accrued charges and deferred income +€204,626
new in 2025: €204,626
- Reserves -€185,820
down €185,820 (-16.1%), from €1.2m to €966,785
of which Distributable reserves: -€154,243
- Other debts +€90,500
up €90,500 (+23.6%), from €384,143 to €474,642
- Gross operating margin -€69,526
down €69,526 (-56.3%), from €123,534 to €54,008
- Financial income +€58,861
up €58,861 (+1,172%), from €5,021 to €63,882
- Financial charges +€20,425
up €20,425 (+297%), from €6,867 to €27,292
- Taxes -€6,995
down €6,995 (-54.2%), from €12,914 to €5,919
- Other operating charges -€4,509
down €4,509 (-46.3%), from €9,734 to €5,225
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 | €1,752,746 | €2,223,597 | +€470,851 | +26.9% |
| Fixed assets | 21/28 | €571,019 | €998,119 | +€427,100 | +74.8% |
| Tangible fixed assets | 22/27 | €132,703 | €131,952 | -€751 | -0.6% |
| Land and buildings | 22 | €126,326 | €127,356 | +€1,029 | +0.8% |
| Furniture and vehicles | 24 | €5,262 | €3,481 | -€1,781 | -33.8% |
| Other tangible fixed assets | 26 | €1,115 | €1,115 | = | 0.0% |
| Financial fixed assets | 28 | €438,316 | €866,167 | +€427,851 | +97.6% |
| Current assets | 29/58 | €1,181,727 | €1,225,478 | +€43,752 | +3.7% |
| Amounts receivable after more than one year | 29 | €110,500 | €500 | -€110,000 | -99.5% |
| Other amounts receivable | 291 | €110,500 | €500 | -€110,000 | -99.5% |
| Amounts receivable within one year | 40/41 | €161,180 | €312,040 | +€150,860 | +93.6% |
| Trade receivables | 40 | €98,867 | €285,381 | +€186,514 | +189% |
| Other amounts receivable | 41 | €62,313 | €26,659 | -€35,654 | -57.2% |
| Current investments | 50/53 | €565,570 | €592,743 | +€27,173 | +4.8% |
| Cash at bank and in hand | 54/58 | €283,467 | €317,331 | +€33,864 | +11.9% |
| Deferred charges and accrued income | 490/1 | €61,010 | €2,864 | -€58,146 | -95.3% |
| Total equity and liabilities | 10/49 | €1,752,746 | €2,223,597 | +€470,851 | +26.9% |
| Equity | 10/15 | €1,200,256 | €1,387,771 | +€187,516 | +15.6% |
| Contributions | 10/11 | €71,000 | €444,336 | +€373,336 | +526% |
| Reserves | 13 | €1,152,605 | €966,785 | -€185,820 | -16.1% |
| Tax-exempt reserves | 132 | €31,578 | €0 | -€31,578 | -100% |
| Distributable reserves | 133 | €1,121,028 | €966,785 | -€154,243 | -13.8% |
| Profit (loss) carried forward | 14 | -€23,349 | -€23,349 | = | 0.0% |
| Amounts payable | 17/49 | €552,490 | €835,826 | +€283,336 | +51.3% |
| Amounts payable after more than one year | 17 | €114,602 | €107,114 | -€7,488 | -6.5% |
| Financial debts | 170/4 | €114,602 | €107,114 | -€7,488 | -6.5% |
| Amounts payable within one year | 42/48 | €437,888 | €524,086 | +€86,198 | +19.7% |
| Current portion of amounts payable after more than one year | 42 | €23,475 | €28,973 | +€5,498 | +23.4% |
| Trade debts | 44 | €21,219 | €15,103 | -€6,116 | -28.8% |
| Suppliers | 440/4 | €21,219 | €15,103 | -€6,116 | -28.8% |
| Taxes, remuneration and social security | 45 | €9,051 | €5,367 | -€3,684 | -40.7% |
| Taxes | 450/3 | €9,051 | €5,367 | -€3,684 | -40.7% |
| Other amounts payable | 47/48 | €384,143 | €474,642 | +€90,500 | +23.6% |
| Accrued charges and deferred income | 492/3 | - | €204,626 | +€204,626 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,959 | €15,776 | +€817 | +5.5% |
| Other operating charges | 640/8 | €9,734 | €5,225 | -€4,509 | -46.3% |
| Non-recurring operating charges | 66A | - | €60,499 | +€60,499 | |
| Gross operating margin | 9900 | €123,534 | €54,008 | -€69,526 | -56.3% |
| Operating profit (loss) | 9901 | €98,842 | -€27,491 | -€126,333 | |
| Financial income | 75/76B | €5,021 | €63,882 | +€58,861 | +1,172% |
| Recurring financial income | 75 | €5,021 | €63,882 | +€58,861 | +1,172% |
| Financial charges | 65/66B | €6,867 | €27,292 | +€20,425 | +297% |
| Recurring financial charges | 65 | €6,867 | €27,292 | +€20,425 | +297% |
| Profit (loss) for the period before taxes | 9903 | €96,996 | €9,099 | -€87,897 | -90.6% |
| Income taxes | 67/77 | €12,914 | €5,919 | -€6,995 | -54.2% |
| Profit (loss) for the period | 9904 | €84,082 | €3,180 | -€80,902 | -96.2% |
| Transfer from tax-exempt reserves | 789 | - | €31,578 | +€31,578 | |
| Transfer to tax-exempt reserves | 689 | €31,578 | €0 | -€31,578 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €52,504 | €34,757 | -€17,747 | -33.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.