CHYMCOM: 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.
CHYMCOM
Largest movements
- Cash -€58,951
down €58,951 (-39.0%), from €151,278 to €92,327
mainly Advances received (-€40,323) and Other debts (-€35,416)
- Receivables within one year -€42,055
down €42,055 (-92.6%), from €45,401 to €3,346
of which Trade receivables: -€37,794
- Tangible fixed assets -€6,553
down €6,553 (-2.6%), from €250,241 to €243,688
of which Land and buildings: -€5,554
- Advances received -€40,323
down €40,323 (-100.0%), from €40,323 to €0
- Other debts -€35,416
down €35,416 (-84.8%), from €41,750 to €6,334
- Debts after one year -€12,712
down €12,712 (-53.5%), from €23,773 to €11,061
- Profit (loss) carried forward -€12,016
down €12,016 (-5.6%), from €212,684 to €200,668
- Gross operating margin -€49,819
down €49,819 (-98.4%), from €50,649 to €830
- Depreciation -€10,827
down €10,827 (-55.6%), from €19,478 to €8,651
- Taxes -€5,949
down €5,949 (-100.0%), from €5,949 to €0
- Financial charges -€3,099
down €3,099 (-65.1%), from €4,760 to €1,662
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 | €532,076 | €424,784 | -€107,292 | -20.2% |
| Fixed assets | 21/28 | €250,241 | €243,688 | -€6,553 | -2.6% |
| Tangible fixed assets | 22/27 | €250,241 | €243,688 | -€6,553 | -2.6% |
| Land and buildings | 22 | €243,105 | €237,552 | -€5,554 | -2.3% |
| Plant, machinery and equipment | 23 | €4,029 | €4,069 | +€40 | +1.0% |
| Furniture and vehicles | 24 | €3,107 | €2,068 | -€1,039 | -33.4% |
| Current assets | 29/58 | €281,835 | €181,096 | -€100,739 | -35.7% |
| Amounts receivable after more than one year | 29 | €83,964 | €83,964 | = | 0.0% |
| Other amounts receivable | 291 | €83,964 | €83,964 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €45,401 | €3,346 | -€42,055 | -92.6% |
| Trade receivables | 40 | €39,547 | €1,752 | -€37,794 | -95.6% |
| Other amounts receivable | 41 | €5,854 | €1,593 | -€4,261 | -72.8% |
| Cash at bank and in hand | 54/58 | €151,278 | €92,327 | -€58,951 | -39.0% |
| Deferred charges and accrued income | 490/1 | €1,193 | €1,459 | +€266 | +22.3% |
| Total equity and liabilities | 10/49 | €532,076 | €424,784 | -€107,292 | -20.2% |
| Equity | 10/15 | €400,369 | €388,352 | -€12,016 | -3.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €169,085 | €169,085 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €12,610 | €12,610 | = | 0.0% |
| Distributable reserves | 133 | €154,614 | €154,614 | = | 0.0% |
| Profit (loss) carried forward | 14 | €212,684 | €200,668 | -€12,016 | -5.6% |
| Amounts payable | 17/49 | €131,708 | €36,432 | -€95,276 | -72.3% |
| Amounts payable after more than one year | 17 | €23,773 | €11,061 | -€12,712 | -53.5% |
| Financial debts | 170/4 | €23,773 | €11,061 | -€12,712 | -53.5% |
| Amounts payable within one year | 42/48 | €107,935 | €25,371 | -€82,564 | -76.5% |
| Current portion of amounts payable after more than one year | 42 | €12,124 | €12,712 | +€588 | +4.9% |
| Trade debts | 44 | €4,817 | €625 | -€4,191 | -87.0% |
| Suppliers | 440/4 | €4,817 | €625 | -€4,191 | -87.0% |
| Advances received on contracts in progress | 46 | €40,323 | €0 | -€40,323 | -100.0% |
| Taxes, remuneration and social security | 45 | €8,920 | €5,699 | -€3,221 | -36.1% |
| Taxes | 450/3 | €8,920 | €5,699 | -€3,221 | -36.1% |
| Other amounts payable | 47/48 | €41,750 | €6,334 | -€35,416 | -84.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,478 | €8,651 | -€10,827 | -55.6% |
| Other operating charges | 640/8 | €2,467 | €2,534 | +€66 | +2.7% |
| Gross operating margin | 9900 | €50,649 | €830 | -€49,819 | -98.4% |
| Operating profit (loss) | 9901 | €28,704 | -€10,355 | -€39,058 | |
| Financial charges | 65/66B | €4,760 | €1,662 | -€3,099 | -65.1% |
| Recurring financial charges | 65 | €4,760 | €1,662 | -€3,099 | -65.1% |
| Profit (loss) for the period before taxes | 9903 | €23,943 | -€12,016 | -€35,960 | |
| Income taxes | 67/77 | €5,949 | €0 | -€5,949 | -100.0% |
| Profit (loss) for the period | 9904 | €17,995 | -€12,016 | -€30,011 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,995 | -€12,016 | -€30,011 |
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 12 October 2026 via checked.be.