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.
Koramic Chemicals
Largest movements
- Financial fixed assets +€1.5m
up €1.5m (+7.0%), from €21.6m to €23.2m
- Debts after one year +€2.2m
up €2.2m (+13.0%), from €17.3m to €19.5m
- Profit (loss) carried forward -€701,003
down €701,003 (-22.2%), from €3.2m to €2.5m
- Financial income -€1.2m
down €1.2m (-93.1%), from €1.3m to €91,434
- Financial charges +€443,498
up €443,498 (+100.0%), from €443,676 to €887,174
of which Financial charges: +€330,998
- Gross operating margin -€25,899
down €25,899 (-21.0%), from €123,507 to €97,608
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 | €21,898,778 | €23,310,982 | +€1.4m | +6.4% |
| Fixed assets | 21/28 | €21,642,119 | €23,163,845 | +€1.5m | +7.0% |
| Intangible fixed assets | 21 | €2,325 | €980 | -€1,345 | -57.8% |
| Financial fixed assets | 28 | €21,639,794 | €23,162,865 | +€1.5m | +7.0% |
| Current assets | 29/58 | €256,659 | €147,137 | -€109,522 | -42.7% |
| Amounts receivable within one year | 40/41 | €247,959 | €101,166 | -€146,793 | -59.2% |
| Trade receivables | 40 | €198,906 | €97,486 | -€101,420 | -51.0% |
| Other amounts receivable | 41 | €49,053 | €3,680 | -€45,373 | -92.5% |
| Cash at bank and in hand | 54/58 | €8,354 | €39,462 | +€31,108 | +372.4% |
| Deferred charges and accrued income | 490/1 | €346 | €6,509 | +€6,163 | +1781.2% |
| Total equity and liabilities | 10/49 | €21,898,778 | €23,310,982 | +€1.4m | +6.4% |
| Equity | 10/15 | €4,369,330 | €3,668,327 | -€701,003 | -16.0% |
| Contributions | 10/11 | €1,107,383 | €1,107,383 | = | 0.0% |
| Capital | 10 | €1,107,383 | €1,107,383 | = | 0.0% |
| Issued capital | 100 | €1,107,383 | €1,107,383 | = | 0.0% |
| Reserves | 13 | €110,738 | €110,738 | = | 0.0% |
| Non-distributable reserves | 130/1 | €110,738 | €110,738 | = | 0.0% |
| Legal reserve | 130 | €110,738 | €110,738 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,151,209 | €2,450,206 | -€701,003 | -22.2% |
| Amounts payable | 17/49 | €17,529,448 | €19,642,655 | +€2.1m | +12.1% |
| Amounts payable after more than one year | 17 | €17,300,000 | €19,545,000 | +€2.2m | +13.0% |
| Financial debts | 170/4 | €17,300,000 | €19,545,000 | +€2.2m | +13.0% |
| Amounts payable within one year | 42/48 | €190,582 | €97,655 | -€92,927 | -48.8% |
| Trade debts | 44 | €190,582 | €97,655 | -€92,927 | -48.8% |
| Suppliers | 440/4 | €190,582 | €97,655 | -€92,927 | -48.8% |
| Accrued charges and deferred income | 492/3 | €38,866 | - | -€38,866 | |
| Non-recurring operating income | 76A | €98,313 | €89,856 | -€8,457 | -8.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,346 | €1,345 | -€1 | -0.1% |
| Other operating charges | 640/8 | €1,423 | €1,526 | +€103 | +7.2% |
| Gross operating margin | 9900 | €123,507 | €97,608 | -€25,899 | -21.0% |
| Operating profit (loss) | 9901 | €120,738 | €94,737 | -€26,001 | -21.5% |
| Financial income | 75/76B | €1,317,077 | €91,434 | -€1.2m | -93.1% |
| Recurring financial income | 75 | €1,317,077 | €91,434 | -€1.2m | -93.1% |
| Financial charges | 65/66B | €443,676 | €887,174 | +€443,498 | +100.0% |
| Recurring financial charges | 65 | €443,676 | €774,674 | +€330,998 | +74.6% |
| Non-recurring financial charges | 66B | - | €112,500 | +€112,500 | |
| Profit (loss) for the period before taxes | 9903 | €994,139 | -€701,003 | -€1.7m | |
| Profit (loss) for the period | 9904 | €994,139 | -€701,003 | -€1.7m | |
| Profit (loss) for the period to be appropriated | 9905 | €994,139 | -€701,003 | -€1.7m |
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 28 September 2026 via checked.be.