THE PICKY CHEMIST: 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.
THE PICKY CHEMIST
Largest movements
- Cash +€95,790
up €95,790 (+2,767%), from €3,462 to €99,252
mainly Net result for the year (+€74,271) and Tax, wage and social debts (+€21,157)
- Tangible fixed assets +€6,948
new in 2025: €6,948
of which Plant, machinery and equipment: +€6,079
- Receivables within one year +€2,955
up €2,955 (+1,144%), from €258 to €3,213
of which Trade receivables: +€1,505
- Profit (loss) carried forward +€74,271
up €74,271, from -€1,280 to €72,991
- Tax, wage and social debts +€21,157
new in 2025: €21,157
- Other debts +€7,133
new in 2025: €7,133
- Trade debts +€2,326
new in 2025: €2,326
- Accrued charges and deferred income +€1,674
new in 2025: €1,674
- Gross operating margin +€98,332
up €98,332, from -€1,280 to €97,052
- Taxes +€18,300
new in 2025: €18,300
- Depreciation +€3,474
new in 2025: €3,474
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 | €3,720 | €110,282 | +€106,562 | +2,864% |
| Fixed assets | 21/28 | - | €6,948 | +€6,948 | |
| Tangible fixed assets | 22/27 | - | €6,948 | +€6,948 | |
| Plant, machinery and equipment | 23 | - | €6,079 | +€6,079 | |
| Furniture and vehicles | 24 | - | €869 | +€869 | |
| Current assets | 29/58 | €3,720 | €103,334 | +€99,614 | +2,678% |
| Amounts receivable within one year | 40/41 | €258 | €3,213 | +€2,955 | +1,144% |
| Trade receivables | 40 | - | €1,505 | +€1,505 | |
| Other amounts receivable | 41 | €258 | €1,709 | +€1,450 | +562% |
| Cash at bank and in hand | 54/58 | €3,462 | €99,252 | +€95,790 | +2,767% |
| Deferred charges and accrued income | 490/1 | - | €869 | +€869 | |
| Total equity and liabilities | 10/49 | €3,720 | €110,282 | +€106,562 | +2,864% |
| Equity | 10/15 | €3,720 | €77,991 | +€74,271 | +1,996% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,280 | €72,991 | +€74,271 | |
| Amounts payable | 17/49 | - | €32,291 | +€32,291 | |
| Amounts payable within one year | 42/48 | - | €30,617 | +€30,617 | |
| Trade debts | 44 | - | €2,326 | +€2,326 | |
| Suppliers | 440/4 | - | €2,326 | +€2,326 | |
| Taxes, remuneration and social security | 45 | - | €21,157 | +€21,157 | |
| Taxes | 450/3 | - | €21,157 | +€21,157 | |
| Other amounts payable | 47/48 | - | €7,133 | +€7,133 | |
| Accrued charges and deferred income | 492/3 | - | €1,674 | +€1,674 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,474 | +€3,474 | |
| Other operating charges | 640/8 | - | €857 | +€857 | |
| Gross operating margin | 9900 | -€1,280 | €97,052 | +€98,332 | |
| Operating profit (loss) | 9901 | -€1,280 | €92,722 | +€94,002 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | - | €152 | +€152 | |
| Recurring financial charges | 65 | - | €152 | +€152 | |
| Profit (loss) for the period before taxes | 9903 | -€1,280 | €92,571 | +€93,850 | |
| Income taxes | 67/77 | - | €18,300 | +€18,300 | |
| Profit (loss) for the period | 9904 | -€1,280 | €74,271 | +€75,551 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,280 | €74,271 | +€75,551 |
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 16 October 2026 via checked.be.