CHRONSING: 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.
CHRONSING
Largest movements
- Receivables within one year +€45,210
up €45,210 (+65.5%), from €69,059 to €114,270
of which Trade receivables: +€49,614
- Cash -€12,376
down €12,376 (-51.5%), from €24,033 to €11,656
mainly Receivables within one year (-€45,210) and Current portion of long-term debt (-€22,039)
- Tangible fixed assets -€11,950
down €11,950 (-32.1%), from €37,275 to €25,325
of which Leasing and similar rights: -€35,081
- Provisions +€34,431
new in 2025: €34,431
- Current portion of long-term debt -€22,039
down €22,039 (-100%), from €22,039 to €0
- Other debts -€18,188
down €18,188 (-16.3%), from €111,817 to €93,630
- Reserves +€17,507
up €17,507 (+3.5%), from €503,722 to €521,228
- Gross operating margin +€36,477
up €36,477 (+60.2%), from €60,596 to €97,073
- Provisions +€34,431
new in 2025: €34,431
- Taxes +€7,376
up €7,376 (+101%), from €7,293 to €14,670
- Financial charges -€2,329
down €2,329 (-21.9%), from €10,635 to €8,306
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 | €674,689 | €693,587 | +€18,898 | +2.8% |
| Fixed assets | 21/28 | €577,275 | €565,325 | -€11,950 | -2.1% |
| Tangible fixed assets | 22/27 | €37,275 | €25,325 | -€11,950 | -32.1% |
| Plant, machinery and equipment | 23 | €414 | €2,200 | +€1,786 | +432% |
| Furniture and vehicles | 24 | €1,781 | €23,125 | +€21,345 | +1,199% |
| Leasing and similar rights | 25 | €35,081 | €0 | -€35,081 | -100% |
| Financial fixed assets | 28 | €540,000 | €540,000 | = | 0.0% |
| Current assets | 29/58 | €97,414 | €128,262 | +€30,848 | +31.7% |
| Amounts receivable within one year | 40/41 | €69,059 | €114,270 | +€45,210 | +65.5% |
| Trade receivables | 40 | €59,290 | €108,904 | +€49,614 | +83.7% |
| Other amounts receivable | 41 | €9,769 | €5,366 | -€4,404 | -45.1% |
| Cash at bank and in hand | 54/58 | €24,033 | €11,656 | -€12,376 | -51.5% |
| Deferred charges and accrued income | 490/1 | €4,322 | €2,336 | -€1,986 | -46.0% |
| Total equity and liabilities | 10/49 | €674,689 | €693,587 | +€18,898 | +2.8% |
| Equity | 10/15 | €522,322 | €539,828 | +€17,507 | +3.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €503,722 | €521,228 | +€17,507 | +3.5% |
| Distributable reserves | 133 | €503,722 | €521,228 | +€17,507 | +3.5% |
| Provisions and deferred taxes | 16 | - | €34,431 | +€34,431 | |
| Provisions for liabilities and charges | 160/5 | - | €34,431 | +€34,431 | |
| Other liabilities and charges | 164/5 | - | €34,431 | +€34,431 | |
| Amounts payable | 17/49 | €152,367 | €119,328 | -€33,040 | -21.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €142,329 | €111,267 | -€31,063 | -21.8% |
| Current portion of amounts payable after more than one year | 42 | €22,039 | €0 | -€22,039 | -100% |
| Trade debts | 44 | €2,769 | €6,232 | +€3,463 | +125% |
| Suppliers | 440/4 | €2,769 | €6,232 | +€3,463 | +125% |
| Taxes, remuneration and social security | 45 | €5,704 | €11,405 | +€5,700 | +99.9% |
| Taxes | 450/3 | €5,704 | €11,405 | +€5,700 | +99.9% |
| Other amounts payable | 47/48 | €111,817 | €93,630 | -€18,188 | -16.3% |
| Accrued charges and deferred income | 492/3 | €10,038 | €8,061 | -€1,977 | -19.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,796 | €18,561 | +€766 | +4.3% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €34,431 | +€34,431 | |
| Other operating charges | 640/8 | €3,488 | €3,717 | +€229 | +6.6% |
| Gross operating margin | 9900 | €60,596 | €97,073 | +€36,477 | +60.2% |
| Operating profit (loss) | 9901 | €39,313 | €40,363 | +€1,051 | +2.7% |
| Financial income | 75/76B | €0 | €119 | +€119 | +237,460% |
| Recurring financial income | 75 | €0 | €119 | +€119 | +237,460% |
| Financial charges | 65/66B | €10,635 | €8,306 | -€2,329 | -21.9% |
| Recurring financial charges | 65 | €10,635 | €8,306 | -€2,329 | -21.9% |
| Profit (loss) for the period before taxes | 9903 | €28,677 | €32,176 | +€3,499 | +12.2% |
| Income taxes | 67/77 | €7,293 | €14,670 | +€7,376 | +101% |
| Profit (loss) for the period | 9904 | €21,384 | €17,507 | -€3,877 | -18.1% |
| Profit (loss) for the period to be appropriated | 9905 | €21,384 | €17,507 | -€3,877 | -18.1% |
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 17 October 2026 via checked.be.