CHRONUX: 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.
CHRONUX
Largest movements
- Tangible fixed assets +€86,722
up €86,722 (+1823.4%), from €4,756 to €91,478
of which Land and buildings: +€81,000
- Cash -€83,718
down €83,718 (-54.3%), from €154,044 to €70,326
mainly Investment in fixed assets (net) (-€91,204) and Other debts (-€13,073)
- Deferred charges and accrued income -€2,323
down €2,323 (-23.8%), from €9,749 to €7,426
- Reserves +€14,073
up €14,073 (+9.6%), from €145,943 to €160,015
- Other debts -€13,073
down €13,073 (-100.0%), from €13,073 to €0
- Other operating charges +€9,112
up €9,112 (+566.1%), from €1,610 to €10,722
- Gross operating margin -€5,976
down €5,976 (-14.2%), from €41,964 to €35,988
- Taxes -€4,633
down €4,633 (-43.1%), from €10,738 to €6,105
- Depreciation +€2,106
up €2,106 (+88.7%), from €2,375 to €4,482
- Financial income +€632
up €632 (+205.7%), from €307 to €939
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 | €187,954 | €188,258 | +€305 | +0.2% |
| Fixed assets | 21/28 | €5,756 | €92,478 | +€86,722 | +1506.6% |
| Tangible fixed assets | 22/27 | €4,756 | €91,478 | +€86,722 | +1823.4% |
| Land and buildings | 22 | - | €81,000 | +€81,000 | |
| Plant, machinery and equipment | 23 | €2,166 | €4,670 | +€2,504 | +115.6% |
| Furniture and vehicles | 24 | €926 | €4,814 | +€3,889 | +420.1% |
| Other tangible fixed assets | 26 | €1,665 | €994 | -€671 | -40.3% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €182,198 | €95,780 | -€86,418 | -47.4% |
| Amounts receivable within one year | 40/41 | €18,405 | €18,028 | -€377 | -2.0% |
| Trade receivables | 40 | €15,550 | €13,412 | -€2,139 | -13.8% |
| Other amounts receivable | 41 | €2,854 | €4,616 | +€1,762 | +61.7% |
| Cash at bank and in hand | 54/58 | €154,044 | €70,326 | -€83,718 | -54.3% |
| Deferred charges and accrued income | 490/1 | €9,749 | €7,426 | -€2,323 | -23.8% |
| Total equity and liabilities | 10/49 | €187,954 | €188,258 | +€305 | +0.2% |
| Equity | 10/15 | €164,541 | €178,614 | +€14,073 | +8.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €145,943 | €160,015 | +€14,073 | +9.6% |
| Distributable reserves | 133 | €145,943 | €160,015 | +€14,073 | +9.6% |
| Profit (loss) carried forward | 14 | €12,398 | €12,398 | = | 0.0% |
| Amounts payable | 17/49 | €23,413 | €9,645 | -€13,768 | -58.8% |
| Amounts payable within one year | 42/48 | €23,413 | €9,645 | -€13,768 | -58.8% |
| Trade debts | 44 | €2,808 | €3,005 | +€197 | +7.0% |
| Suppliers | 440/4 | €2,808 | €3,005 | +€197 | +7.0% |
| Taxes, remuneration and social security | 45 | €7,532 | €6,639 | -€893 | -11.9% |
| Taxes | 450/3 | €7,532 | €6,639 | -€893 | -11.9% |
| Other amounts payable | 47/48 | €13,073 | €0 | -€13,073 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,375 | €4,482 | +€2,106 | +88.7% |
| Other operating charges | 640/8 | €1,610 | €10,722 | +€9,112 | +566.1% |
| Gross operating margin | 9900 | €41,964 | €35,988 | -€5,976 | -14.2% |
| Operating profit (loss) | 9901 | €37,979 | €20,784 | -€17,195 | -45.3% |
| Financial income | 75/76B | €307 | €939 | +€632 | +205.7% |
| Recurring financial income | 75 | €307 | €939 | +€632 | +205.7% |
| Financial charges | 65/66B | €1,653 | €1,545 | -€108 | -6.5% |
| Recurring financial charges | 65 | €1,653 | €1,545 | -€108 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | €36,633 | €20,178 | -€16,455 | -44.9% |
| Income taxes | 67/77 | €10,738 | €6,105 | -€4,633 | -43.1% |
| Profit (loss) for the period | 9904 | €25,895 | €14,073 | -€11,822 | -45.7% |
| Profit (loss) for the period to be appropriated | 9905 | €25,895 | €14,073 | -€11,822 | -45.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.