Aloys CHAVET SA: what changed
What changed
Aloys CHAVET SA
NACE 43.320, Joinery installation
filed annual accounts (NBB)
Net result for the year
€236,819
2024 · €154,899+€81,920
Equity
€1.1m
2024 · €1.1m-€35,467
Cash
€49,933
2024 · €165,041-€115,108
Balance sheet total
€1.7m
2024 · €1.6m+€86,854
Largest movements
Assets
- Tangible fixed assets +€224,042
up €224,042 (+44.0%), from €508,658 to €732,699
of which Furniture and vehicles: +€158,860
- Cash -€115,108
down €115,108 (-69.7%), from €165,041 to €49,933
mainly Investment in fixed assets (net) (-€335,770) and Contributions, distributions and other (-€272,286)
- Stocks and contracts -€59,678
down €59,678 (-22.9%), from €260,682 to €201,004
of which Stocks: -€59,678
- Current investments +€34,944
up €34,944 (+9.8%), from €356,435 to €391,379
Equity and liabilities
- Contributions -€270,000
down €270,000 (-79.8%), from €338,200 to €68,200
- Reserves +€236,819
up €236,819 (+31.9%), from €741,441 to €978,259
of which Distributable reserves: +€236,819
- Debts after one year +€54,365
up €54,365 (+15.3%), from €355,750 to €410,115
of which Financial debts: +€69,747
- Trade debts +€39,890
up €39,890 (+93.8%), from €42,547 to €82,437
Income statement
- Gross operating margin +€169,378
up €169,378 (+29.6%), from €572,582 to €741,959
- Depreciation +€39,968
up €39,968 (+45.7%), from €87,394 to €127,363
- Taxes +€22,578
up €22,578 (+31.0%), from €72,918 to €95,496
- Staff costs +€8,338
up €8,338 (+3.3%), from €249,611 to €257,948
- Write-downs +€8,326
up €8,326, from €0 to €8,326
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€154,899
Gross operating margin
+€169,378
Staff costs
-€8,338
Depreciation
-€39,968
Write-downs
-€8,326
Other operating charges
+€2,565
Other operating items
+€597
Financial income
-€6,123
Financial charges
-€3,887
Taxes
-€22,578
Deferred taxes and other
-€1,400
Result 2025
€236,819
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€471,654
Investment
-€370,714
Financing
-€216,048
Cash 2024
€165,041
From operations (derived)
+€471,654
Net result for the year
+€236,819
Depreciation
+€127,363
Stocks and contracts
+€59,678
Receivables within one year
-€14,762
Deferred charges and accrued income
-€3,526
Trade debts
+€39,890
Tax, wage and social debts
+€13,687
Advances received
+€11,906
Other debts
+€600
Investment (derived)
-€370,714
Investment in fixed assets (net)
-€335,770
Current investments
-€34,944
Financing
-€216,048
Debts after one year
+€54,365
Current portion of long-term debt
+€1,873
Contributions, distributions and other
-€272,286
Cash 2025
€49,933
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,603,919 | €1,690,773 | +€86,854 | +5.4% |
| Fixed assets | 21/28 | €527,528 | €735,935 | +€208,408 | +39.5% |
| Tangible fixed assets | 22/27 | €508,658 | €732,699 | +€224,042 | +44.0% |
| Plant, machinery and equipment | 23 | €114,404 | €179,586 | +€65,182 | +57.0% |
| Furniture and vehicles | 24 | €394,253 | €553,113 | +€158,860 | +40.3% |
| Financial fixed assets | 28 | €18,870 | €3,236 | -€15,634 | -82.9% |
| Current assets | 29/58 | €1,076,391 | €954,838 | -€121,554 | -11.3% |
| Stocks and contracts in progress | 3 | €260,682 | €201,004 | -€59,678 | -22.9% |
| Stocks | 30/36 | €260,682 | €201,004 | -€59,678 | -22.9% |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €288,939 | €303,702 | +€14,762 | +5.1% |
| Trade receivables | 40 | €256,701 | €273,957 | +€17,255 | +6.7% |
| Other amounts receivable | 41 | €32,238 | €29,745 | -€2,493 | -7.7% |
| Current investments | 50/53 | €356,435 | €391,379 | +€34,944 | +9.8% |
| Cash at bank and in hand | 54/58 | €165,041 | €49,933 | -€115,108 | -69.7% |
| Deferred charges and accrued income | 490/1 | €5,294 | €8,820 | +€3,526 | +66.6% |
| Total equity and liabilities | 10/49 | €1,603,919 | €1,690,773 | +€86,854 | +5.4% |
| Equity | 10/15 | €1,086,797 | €1,051,330 | -€35,467 | -3.3% |
| Contributions | 10/11 | €338,200 | €68,200 | -€270,000 | -79.8% |
| Capital | 10 | €338,200 | €68,200 | -€270,000 | -79.8% |
| Issued capital | 100 | €338,200 | €68,200 | -€270,000 | -79.8% |
| Reserves | 13 | €741,441 | €978,259 | +€236,819 | +31.9% |
| Non-distributable reserves | 130/1 | €25,796 | €25,796 | = | 0.0% |
| Legal reserve | 130 | €25,796 | €25,796 | = | 0.0% |
| Tax-exempt reserves | 132 | €29,462 | €29,462 | = | 0.0% |
| Distributable reserves | 133 | €686,182 | €923,001 | +€236,819 | +34.5% |
| Investment grants | 15 | €7,156 | €4,870 | -€2,286 | -31.9% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Deferred taxes | 168 | €0 | - | = | |
| Amounts payable | 17/49 | €517,122 | €639,443 | +€122,321 | +23.7% |
| Amounts payable after more than one year | 17 | €355,750 | €410,115 | +€54,365 | +15.3% |
| Financial debts | 170/4 | €339,288 | €409,035 | +€69,747 | +20.6% |
| Other amounts payable | 178/9 | €16,461 | €1,079 | -€15,382 | -93.4% |
| Amounts payable within one year | 42/48 | €161,372 | €229,329 | +€67,956 | +42.1% |
| Current portion of amounts payable after more than one year | 42 | €63,380 | €65,253 | +€1,873 | +3.0% |
| Trade debts | 44 | €42,547 | €82,437 | +€39,890 | +93.8% |
| Suppliers | 440/4 | €42,547 | €82,437 | +€39,890 | +93.8% |
| Advances received on contracts in progress | 46 | €32,481 | €44,387 | +€11,906 | +36.7% |
| Taxes, remuneration and social security | 45 | €22,964 | €36,651 | +€13,687 | +59.6% |
| Taxes | 450/3 | €22,729 | €35,105 | +€12,375 | +54.4% |
| Remuneration and social security | 454/9 | €235 | €1,547 | +€1,312 | +559% |
| Other amounts payable | 47/48 | - | €600 | +€600 | |
| Remuneration, social security and pensions | 62 | €249,611 | €257,948 | +€8,338 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €87,394 | €127,363 | +€39,968 | +45.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | €8,326 | +€8,326 | |
| Other operating charges | 640/8 | €12,674 | €10,109 | -€2,565 | -20.2% |
| Non-recurring operating charges | 66A | €597 | €0 | -€597 | -100% |
| Gross operating margin | 9900 | €572,582 | €741,959 | +€169,378 | +29.6% |
| Operating profit (loss) | 9901 | €222,306 | €338,214 | +€115,908 | +52.1% |
| Financial income | 75/76B | €20,471 | €14,348 | -€6,123 | -29.9% |
| Recurring financial income | 75 | €20,471 | €14,348 | -€6,123 | -29.9% |
| Financial charges | 65/66B | €16,360 | €20,247 | +€3,887 | +23.8% |
| Recurring financial charges | 65 | €16,360 | €20,247 | +€3,887 | +23.8% |
| Profit (loss) for the period before taxes | 9903 | €226,417 | €332,314 | +€105,898 | +46.8% |
| Transfer from deferred taxes | 780 | €1,400 | €0 | -€1,400 | -100% |
| Income taxes | 67/77 | €72,918 | €95,496 | +€22,578 | +31.0% |
| Profit (loss) for the period | 9904 | €154,899 | €236,819 | +€81,920 | +52.9% |
| Transfer from tax-exempt reserves | 789 | €5,600 | €0 | -€5,600 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €160,499 | €236,819 | +€76,320 | +47.6% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.