AU CHALET DU LAC: 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.
AU CHALET DU LAC
Largest movements
- Cash +€6,200
up €6,200 (+48.6%), from €12,758 to €18,957
mainly Net result for the year (+€21,140) and Depreciation (+€5,744)
- Tangible fixed assets -€3,474
down €3,474 (-11.5%), from €30,111 to €26,638
of which Other tangible fixed assets: -€1,895
- Receivables within one year -€2,733
down €2,733 (-28.2%), from €9,677 to €6,944
of which Trade receivables: -€3,082
- Stocks and contracts -€1,208
down €1,208 (-22.5%), from €5,367 to €4,158
- Profit (loss) carried forward +€15,961
no longer reported in 2024 (was -€15,961)
- Other debts -€12,400
down €12,400 (-50.6%), from €24,524 to €12,123
- Tax, wage and social debts -€6,234
down €6,234 (-30.2%), from €20,643 to €14,409
of which Remuneration and social security: -€8,797
- Reserves +€5,179
new in 2024: €5,179
- Trade debts -€2,914
down €2,914 (-10.4%), from €28,144 to €25,230
- Gross operating margin +€109,352
up €109,352 (+385%), from €28,383 to €137,735
- Staff costs +€63,364
up €63,364 (+147%), from €43,194 to €106,559
- Depreciation +€5,304
up €5,304 (+1,204%), from €441 to €5,744
- Financial charges +€1,536
up €1,536 (+559%), from €275 to €1,811
- Taxes +€1,400
new in 2024: €1,400
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €59,897 | €58,441 | -€1,456 | -2.4% |
| Formation expenses | 20 | €797 | €472 | -€325 | -40.8% |
| Fixed assets | 21/28 | €30,879 | €27,405 | -€3,474 | -11.2% |
| Tangible fixed assets | 22/27 | €30,111 | €26,638 | -€3,474 | -11.5% |
| Plant, machinery and equipment | 23 | €12,786 | €11,810 | -€976 | -7.6% |
| Furniture and vehicles | 24 | €2,194 | €1,592 | -€602 | -27.4% |
| Other tangible fixed assets | 26 | €15,131 | €13,236 | -€1,895 | -12.5% |
| Financial fixed assets | 28 | €768 | €768 | = | 0.0% |
| Current assets | 29/58 | €28,222 | €30,564 | +€2,342 | +8.3% |
| Stocks and contracts in progress | 3 | €5,367 | €4,158 | -€1,208 | -22.5% |
| Stocks | 30/36 | €5,367 | €4,158 | -€1,208 | -22.5% |
| Amounts receivable within one year | 40/41 | €9,677 | €6,944 | -€2,733 | -28.2% |
| Trade receivables | 40 | €9,091 | €6,009 | -€3,082 | -33.9% |
| Other amounts receivable | 41 | €586 | €935 | +€349 | +59.6% |
| Cash at bank and in hand | 54/58 | €12,758 | €18,957 | +€6,200 | +48.6% |
| Deferred charges and accrued income | 490/1 | €421 | €504 | +€84 | +19.9% |
| Total equity and liabilities | 10/49 | €59,897 | €58,441 | -€1,456 | -2.4% |
| Equity | 10/15 | -€14,461 | €6,679 | +€21,140 | |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | - | €5,179 | +€5,179 | |
| Distributable reserves | 133 | - | €5,179 | +€5,179 | |
| Profit (loss) carried forward | 14 | -€15,961 | - | +€15,961 | |
| Amounts payable | 17/49 | €74,358 | €51,762 | -€22,596 | -30.4% |
| Amounts payable within one year | 42/48 | €73,310 | €51,762 | -€21,548 | -29.4% |
| Trade debts | 44 | €28,144 | €25,230 | -€2,914 | -10.4% |
| Suppliers | 440/4 | €28,144 | €25,230 | -€2,914 | -10.4% |
| Taxes, remuneration and social security | 45 | €20,643 | €14,409 | -€6,234 | -30.2% |
| Taxes | 450/3 | €1,525 | €4,087 | +€2,563 | +168% |
| Remuneration and social security | 454/9 | €19,118 | €10,322 | -€8,797 | -46.0% |
| Other amounts payable | 47/48 | €24,524 | €12,123 | -€12,400 | -50.6% |
| Accrued charges and deferred income | 492/3 | €1,048 | - | -€1,048 | |
| Non-recurring operating income | 76A | - | €7,820 | +€7,820 | |
| Remuneration, social security and pensions | 62 | €43,194 | €106,559 | +€63,364 | +147% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €441 | €5,744 | +€5,304 | +1,204% |
| Other operating charges | 640/8 | €434 | €1,081 | +€646 | +149% |
| Gross operating margin | 9900 | €28,383 | €137,735 | +€109,352 | +385% |
| Operating profit (loss) | 9901 | -€15,687 | €24,351 | +€40,037 | |
| Financial charges | 65/66B | €275 | €1,811 | +€1,536 | +559% |
| Recurring financial charges | 65 | €275 | €1,811 | +€1,536 | +559% |
| Profit (loss) for the period before taxes | 9903 | -€15,961 | €22,540 | +€38,501 | |
| Income taxes | 67/77 | - | €1,400 | +€1,400 | |
| Profit (loss) for the period | 9904 | -€15,961 | €21,140 | +€37,101 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,961 | €21,140 | +€37,101 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.