BENOIT LACHAPELLE: what changed
What changed
BENOIT LACHAPELLE
NACE 64.210, Activities of holding companies
filed annual accounts (NBB)
Net result for the year
€25,253
2024 · €16,145+€9,108
Equity
€875,235
2024 · €849,982+€25,253
Cash
€5,977
2024 · €10,199-€4,223
Balance sheet total
€1.2m
2024 · €1.2m-€9,182
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Reserves +€820,397
up €820,397 (+1,933%), from €42,438 to €862,835
of which Distributable reserves: +€820,397
- Profit (loss) carried forward -€795,144
down €795,144 (-100%), from €795,144 to €0
- Debts after one year -€45,345
down €45,345 (-28.8%), from €157,401 to €112,055
- Other debts +€29,378
up €29,378 (+18.7%), from €156,968 to €186,346
- Trade debts -€15,239
down €15,239 (-97.6%), from €15,607 to €369
Income statement
- Gross operating margin +€6,669
up €6,669 (+16.6%), from €40,165 to €46,834
- Taxes -€5,143
down €5,143 (-42.1%), from €12,202 to €7,060
- Financial charges +€2,183
up €2,183 (+25.0%), from €8,728 to €10,911
- Depreciation +€490
up €490 (+30.0%), from €1,637 to €2,127
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
€16,145
Gross operating margin
+€6,669
Depreciation
-€490
Other operating charges
-€2
Financial income
-€28
Financial charges
-€2,183
Taxes
+€5,143
Result 2025
€25,253
raises the resultlowers the result
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
+€42,666
Investment
-€2,130
Financing
-€44,758
Cash 2024
€10,199
From operations (derived)
+€42,666
Net result for the year
+€25,253
Depreciation
+€2,127
Receivables within one year
+€5,000
Smaller working-capital items
-€82
Trade debts
-€15,239
Tax, wage and social debts
-€3,772
Other debts
+€29,378
Investment (derived)
-€2,130
Investment in fixed assets (net)
-€2,130
Financing
-€44,758
Debts after one year
-€45,345
Current portion of long-term debt
+€587
Cash 2025
€5,977
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,233,769 | €1,224,587 | -€9,182 | -0.7% |
| Fixed assets | 21/28 | €1,216,349 | €1,216,352 | +€3 | 0.0% |
| Tangible fixed assets | 22/27 | €3,704 | €3,707 | +€3 | +0.1% |
| Furniture and vehicles | 24 | €3,704 | €3,707 | +€3 | +0.1% |
| Financial fixed assets | 28 | €1,212,645 | €1,212,645 | = | 0.0% |
| Current assets | 29/58 | €17,420 | €8,235 | -€9,185 | -52.7% |
| Amounts receivable within one year | 40/41 | €5,000 | €0 | -€5,000 | -100% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €5,000 | €0 | -€5,000 | -100% |
| Cash at bank and in hand | 54/58 | €10,199 | €5,977 | -€4,223 | -41.4% |
| Deferred charges and accrued income | 490/1 | €2,221 | €2,259 | +€38 | +1.7% |
| Total equity and liabilities | 10/49 | €1,233,769 | €1,224,587 | -€9,182 | -0.7% |
| Equity | 10/15 | €849,982 | €875,235 | +€25,253 | +3.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €42,438 | €862,835 | +€820,397 | +1,933% |
| Non-distributable reserves | 130/1 | €1,805 | €1,805 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,805 | €1,805 | = | 0.0% |
| Distributable reserves | 133 | €40,633 | €861,030 | +€820,397 | +2,019% |
| Profit (loss) carried forward | 14 | €795,144 | €0 | -€795,144 | -100% |
| Amounts payable | 17/49 | €383,786 | €349,352 | -€34,435 | -9.0% |
| Amounts payable after more than one year | 17 | €157,401 | €112,055 | -€45,345 | -28.8% |
| Financial debts | 170/4 | €157,401 | €112,055 | -€45,345 | -28.8% |
| Amounts payable within one year | 42/48 | €226,342 | €237,296 | +€10,954 | +4.8% |
| Current portion of amounts payable after more than one year | 42 | €44,758 | €45,345 | +€587 | +1.3% |
| Trade debts | 44 | €15,607 | €369 | -€15,239 | -97.6% |
| Suppliers | 440/4 | €15,607 | €369 | -€15,239 | -97.6% |
| Taxes, remuneration and social security | 45 | €9,009 | €5,237 | -€3,772 | -41.9% |
| Taxes | 450/3 | €5,624 | €5,237 | -€388 | -6.9% |
| Remuneration and social security | 454/9 | €3,384 | €0 | -€3,384 | -100% |
| Other amounts payable | 47/48 | €156,968 | €186,346 | +€29,378 | +18.7% |
| Accrued charges and deferred income | 492/3 | €43 | €0 | -€43 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,637 | €2,127 | +€490 | +30.0% |
| Other operating charges | 640/8 | €1,481 | €1,483 | +€2 | +0.2% |
| Gross operating margin | 9900 | €40,165 | €46,834 | +€6,669 | +16.6% |
| Operating profit (loss) | 9901 | €37,047 | €43,223 | +€6,176 | +16.7% |
| Financial income | 75/76B | €28 | €0 | -€28 | -100% |
| Recurring financial income | 75 | €28 | €0 | -€28 | -100% |
| Financial charges | 65/66B | €8,728 | €10,911 | +€2,183 | +25.0% |
| Recurring financial charges | 65 | €8,728 | €10,911 | +€2,183 | +25.0% |
| Profit (loss) for the period before taxes | 9903 | €28,347 | €32,312 | +€3,966 | +14.0% |
| Income taxes | 67/77 | €12,202 | €7,060 | -€5,143 | -42.1% |
| Profit (loss) for the period | 9904 | €16,145 | €25,253 | +€9,108 | +56.4% |
| Profit (loss) for the period to be appropriated | 9905 | €16,145 | €25,253 | +€9,108 | +56.4% |
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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 1 November 2026 via checked.be.