HemChem: 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.
HemChem
Largest movements
- Tangible fixed assets +€113,757
up €113,757 (+23.5%), from €484,004 to €597,762
of which Land and buildings: +€60,021
- Deferred charges and accrued income +€28,889
up €28,889 (+25.4%), from €113,751 to €142,640
- Cash -€19,126
down €19,126 (-17.2%), from €111,171 to €92,046
mainly Contributions, distributions and other (-€296,072) and Investment in fixed assets (net) (-€135,203)
- Other debts +€193,108
up €193,108 (+60346.3%), from €320 to €193,428
- Reserves -€61,043
down €61,043 (-20.6%), from €296,072 to €235,029
- Trade debts -€23,478
down €23,478 (-82.2%), from €28,545 to €5,067
- Tax, wage and social debts +€21,912
up €21,912 (+95.5%), from €22,943 to €44,855
of which Taxes: +€25,352
- Debts after one year -€15,050
down €15,050 (-4.6%), from €327,075 to €312,025
- Gross operating margin -€9,332
down €9,332 (-2.6%), from €356,207 to €346,875
- Financial income -€3,759
down €3,759 (-97.1%), from €3,872 to €113
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 | €717,346 | €836,106 | +€118,760 | +16.6% |
| Fixed assets | 21/28 | €484,004 | €597,762 | +€113,757 | +23.5% |
| Tangible fixed assets | 22/27 | €484,004 | €597,762 | +€113,757 | +23.5% |
| Land and buildings | 22 | €455,512 | €515,533 | +€60,021 | +13.2% |
| Furniture and vehicles | 24 | €24,020 | €77,756 | +€53,736 | +223.7% |
| Other tangible fixed assets | 26 | €4,473 | €4,473 | = | 0.0% |
| Current assets | 29/58 | €233,342 | €238,345 | +€5,003 | +2.1% |
| Amounts receivable within one year | 40/41 | €8,419 | €3,659 | -€4,761 | -56.5% |
| Trade receivables | 40 | €0 | €494 | +€494 | |
| Other amounts receivable | 41 | €8,419 | €3,165 | -€5,254 | -62.4% |
| Cash at bank and in hand | 54/58 | €111,171 | €92,046 | -€19,126 | -17.2% |
| Deferred charges and accrued income | 490/1 | €113,751 | €142,640 | +€28,889 | +25.4% |
| Total equity and liabilities | 10/49 | €717,346 | €836,106 | +€118,760 | +16.6% |
| Equity | 10/15 | €296,172 | €235,129 | -€61,043 | -20.6% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €296,072 | €235,029 | -€61,043 | -20.6% |
| Distributable reserves | 133 | €296,072 | €235,029 | -€61,043 | -20.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €421,174 | €600,977 | +€179,803 | +42.7% |
| Amounts payable after more than one year | 17 | €327,075 | €312,025 | -€15,050 | -4.6% |
| Financial debts | 170/4 | €327,075 | €312,025 | -€15,050 | -4.6% |
| Amounts payable within one year | 42/48 | €93,305 | €288,952 | +€195,647 | +209.7% |
| Current portion of amounts payable after more than one year | 42 | €40,050 | €43,050 | +€3,000 | +7.5% |
| Financial debts | 43 | €1,447 | €2,552 | +€1,104 | +76.3% |
| Credit institutions | 430/8 | €1,447 | €2,552 | +€1,104 | +76.3% |
| Trade debts | 44 | €28,545 | €5,067 | -€23,478 | -82.2% |
| Suppliers | 440/4 | €28,545 | €5,067 | -€23,478 | -82.2% |
| Taxes, remuneration and social security | 45 | €22,943 | €44,855 | +€21,912 | +95.5% |
| Taxes | 450/3 | €19,503 | €44,855 | +€25,352 | +130.0% |
| Remuneration and social security | 454/9 | €3,440 | €0 | -€3,440 | -100.0% |
| Other amounts payable | 47/48 | €320 | €193,428 | +€193,108 | +60346.3% |
| Accrued charges and deferred income | 492/3 | €794 | €0 | -€794 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,903 | €21,446 | -€3,457 | -13.9% |
| Other operating charges | 640/8 | €1,348 | €520 | -€828 | -61.4% |
| Gross operating margin | 9900 | €356,207 | €346,875 | -€9,332 | -2.6% |
| Operating profit (loss) | 9901 | €329,956 | €324,909 | -€5,047 | -1.5% |
| Financial income | 75/76B | €3,872 | €113 | -€3,759 | -97.1% |
| Recurring financial income | 75 | €3,872 | €113 | -€3,759 | -97.1% |
| Financial charges | 65/66B | €12,116 | €13,019 | +€903 | +7.5% |
| Recurring financial charges | 65 | €12,116 | €13,019 | +€903 | +7.5% |
| Profit (loss) for the period before taxes | 9903 | €321,713 | €312,003 | -€9,710 | -3.0% |
| Income taxes | 67/77 | €79,491 | €76,974 | -€2,517 | -3.2% |
| Profit (loss) for the period | 9904 | €242,222 | €235,029 | -€7,192 | -3.0% |
| Profit (loss) for the period to be appropriated | 9905 | €242,222 | €235,029 | -€7,192 | -3.0% |
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 7 October 2026 via checked.be.