CHRONOTEC: what changed
Two fiscal 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.
CHRONOTEC
Largest movements
- Receivables within one year +€5,276
up €5,276 (+2395.5%), from €220 to €5,497
of which Trade receivables: +€5,286
- Stocks and contracts -€4,342
down €4,342 (-13.9%), from €31,319 to €26,977
- Tangible fixed assets -€1,809
down €1,809 (-51.5%), from €3,515 to €1,705
of which Plant, machinery and equipment: -€1,745
- Cash -€1,330
down €1,330 (-91.6%), from €1,452 to €122
mainly Net result for the year (-€6,080) and Receivables within one year (-€5,276)
- Deferred charges and accrued income +€528
up €528 (+105.2%), from €502 to €1,029
- Profit (loss) carried forward -€6,080
down €6,080 (-8.9%), from -€68,009 to -€74,088
- Other debts +€2,998
up €2,998 (+4.8%), from €62,490 to €65,488
- Trade debts +€2,547
up €2,547 (+40.2%), from €6,335 to €8,883
- Tax, wage and social debts -€762
down €762 (-67.7%), from €1,125 to €363
- Gross operating margin -€3,841
down €3,841 (-58.9%), from €6,516 to €2,675
- Other operating charges -€609
down €609 (-13.5%), from €4,515 to €3,905
- Depreciation -€361
down €361 (-16.6%), from €2,170 to €1,809
- Financial charges +€289
up €289 (+10.4%), from €2,787 to €3,076
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.
Cash bridge derived
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 | €42,008 | €40,331 | -€1,677 | -4.0% |
| Fixed assets | 21/28 | €3,515 | €1,705 | -€1,809 | -51.5% |
| Tangible fixed assets | 22/27 | €3,515 | €1,705 | -€1,809 | -51.5% |
| Plant, machinery and equipment | 23 | €3,450 | €1,705 | -€1,745 | -50.6% |
| Furniture and vehicles | 24 | €65 | €0 | -€65 | -100.0% |
| Current assets | 29/58 | €38,493 | €38,625 | +€132 | +0.3% |
| Stocks and contracts in progress | 3 | €31,319 | €26,977 | -€4,342 | -13.9% |
| Stocks | 30/36 | €31,319 | €26,977 | -€4,342 | -13.9% |
| Amounts receivable within one year | 40/41 | €220 | €5,497 | +€5,276 | +2395.5% |
| Trade receivables | 40 | €211 | €5,497 | +€5,286 | +2505.0% |
| Other amounts receivable | 41 | €9 | €0 | -€9 | -100.0% |
| Current investments | 50/53 | €5,000 | €5,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,452 | €122 | -€1,330 | -91.6% |
| Deferred charges and accrued income | 490/1 | €502 | €1,029 | +€528 | +105.2% |
| Total equity and liabilities | 10/49 | €42,008 | €40,331 | -€1,677 | -4.0% |
| Equity | 10/15 | -€47,557 | -€53,637 | -€6,080 | -12.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€68,009 | -€74,088 | -€6,080 | -8.9% |
| Amounts payable | 17/49 | €89,565 | €93,968 | +€4,403 | +4.9% |
| Amounts payable within one year | 42/48 | €89,565 | €93,968 | +€4,403 | +4.9% |
| Financial debts | 43 | €19,615 | €19,234 | -€381 | -1.9% |
| Credit institutions | 430/8 | €19,615 | €19,234 | -€381 | -1.9% |
| Trade debts | 44 | €6,335 | €8,883 | +€2,547 | +40.2% |
| Suppliers | 440/4 | €6,335 | €8,883 | +€2,547 | +40.2% |
| Taxes, remuneration and social security | 45 | €1,125 | €363 | -€762 | -67.7% |
| Taxes | 450/3 | €1,125 | €363 | -€762 | -67.7% |
| Other amounts payable | 47/48 | €62,490 | €65,488 | +€2,998 | +4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,170 | €1,809 | -€361 | -16.6% |
| Other operating charges | 640/8 | €4,515 | €3,905 | -€609 | -13.5% |
| Gross operating margin | 9900 | €6,516 | €2,675 | -€3,841 | -58.9% |
| Operating profit (loss) | 9901 | -€169 | -€3,040 | -€2,871 | -1703.5% |
| Financial income | 75/76B | €9 | €36 | +€27 | +305.2% |
| Recurring financial income | 75 | €9 | €36 | +€27 | +305.2% |
| Financial charges | 65/66B | €2,787 | €3,076 | +€289 | +10.4% |
| Recurring financial charges | 65 | €2,787 | €3,076 | +€289 | +10.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,947 | -€6,080 | -€3,133 | -106.3% |
| Income taxes | 67/77 | - | €0 | +€0 | |
| Profit (loss) for the period | 9904 | -€2,947 | -€6,080 | -€3,133 | -106.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,947 | -€6,080 | -€3,133 | -106.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.