CAVE DE CHIMAY: 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.
CAVE DE CHIMAY
Largest movements
- Receivables within one year +€46,719
up €46,719 (+43.9%), from €106,459 to €153,178
of which Other amounts receivable: +€30,821
- Stocks and contracts -€43,223
down €43,223 (-40.2%), from €107,439 to €64,216
- Cash +€25,703
up €25,703 (+279%), from €9,218 to €34,921
mainly Stocks and contracts (+€43,223) and Depreciation (+€30,573)
- Tangible fixed assets -€15,419
down €15,419 (-14.2%), from €108,212 to €92,794
of which Furniture and vehicles: -€11,735
- Trade debts +€20,991
up €20,991 (+186%), from €11,276 to €32,267
- Debts after one year -€14,692
down €14,692 (-20.1%), from €73,265 to €58,574
- Tax, wage and social debts +€14,361
up €14,361 (+63.9%), from €22,477 to €36,838
of which Taxes: +€12,902
- Profit (loss) carried forward -€8,804
down €8,804 (-29.3%), from €30,005 to €21,201
- Current portion of long-term debt +€5,349
up €5,349 (+18.8%), from €28,418 to €33,766
- Gross operating margin +€28,811
up €28,811 (+38.7%), from €74,465 to €103,276
- Staff costs +€16,841
up €16,841 (+29.4%), from €57,221 to €74,062
- Depreciation +€9,538
up €9,538 (+45.3%), from €21,035 to €30,573
- Other operating charges +€1,813
up €1,813 (+159%), from €1,144 to €2,956
- Financial charges +€1,079
up €1,079 (+25.2%), from €4,286 to €5,365
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 | €346,674 | €358,627 | +€11,953 | +3.4% |
| Fixed assets | 21/28 | €122,564 | €104,465 | -€18,100 | -14.8% |
| Intangible fixed assets | 21 | €13,147 | €10,466 | -€2,681 | -20.4% |
| Tangible fixed assets | 22/27 | €108,212 | €92,794 | -€15,419 | -14.2% |
| Plant, machinery and equipment | 23 | €34,429 | €35,286 | +€856 | +2.5% |
| Furniture and vehicles | 24 | €43,860 | €32,125 | -€11,735 | -26.8% |
| Other tangible fixed assets | 26 | €29,923 | €25,383 | -€4,540 | -15.2% |
| Financial fixed assets | 28 | €1,205 | €1,205 | = | 0.0% |
| Current assets | 29/58 | €224,110 | €254,163 | +€30,053 | +13.4% |
| Stocks and contracts in progress | 3 | €107,439 | €64,216 | -€43,223 | -40.2% |
| Stocks | 30/36 | €107,439 | €64,216 | -€43,223 | -40.2% |
| Amounts receivable within one year | 40/41 | €106,459 | €153,178 | +€46,719 | +43.9% |
| Trade receivables | 40 | €103,981 | €119,880 | +€15,898 | +15.3% |
| Other amounts receivable | 41 | €2,478 | €33,299 | +€30,821 | +1,244% |
| Cash at bank and in hand | 54/58 | €9,218 | €34,921 | +€25,703 | +279% |
| Deferred charges and accrued income | 490/1 | €994 | €1,847 | +€853 | +85.9% |
| Total equity and liabilities | 10/49 | €346,674 | €358,627 | +€11,953 | +3.4% |
| Equity | 10/15 | €78,005 | €69,201 | -€8,804 | -11.3% |
| Contributions | 10/11 | €48,000 | €48,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,005 | €21,201 | -€8,804 | -29.3% |
| Amounts payable | 17/49 | €268,669 | €289,427 | +€20,757 | +7.7% |
| Amounts payable after more than one year | 17 | €73,265 | €58,574 | -€14,692 | -20.1% |
| Financial debts | 170/4 | €73,265 | €58,574 | -€14,692 | -20.1% |
| Amounts payable within one year | 42/48 | €193,304 | €230,853 | +€37,549 | +19.4% |
| Current portion of amounts payable after more than one year | 42 | €28,418 | €33,766 | +€5,349 | +18.8% |
| Trade debts | 44 | €11,276 | €32,267 | +€20,991 | +186% |
| Suppliers | 440/4 | €11,276 | €32,267 | +€20,991 | +186% |
| Taxes, remuneration and social security | 45 | €22,477 | €36,838 | +€14,361 | +63.9% |
| Taxes | 450/3 | €14,075 | €26,976 | +€12,902 | +91.7% |
| Remuneration and social security | 454/9 | €8,402 | €9,862 | +€1,459 | +17.4% |
| Other amounts payable | 47/48 | €131,134 | €127,982 | -€3,152 | -2.4% |
| Accrued charges and deferred income | 492/3 | €2,100 | - | -€2,100 | |
| Remuneration, social security and pensions | 62 | €57,221 | €74,062 | +€16,841 | +29.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,035 | €30,573 | +€9,538 | +45.3% |
| Other operating charges | 640/8 | €1,144 | €2,956 | +€1,813 | +159% |
| Non-recurring operating charges | 66A | €1,359 | - | -€1,359 | |
| Gross operating margin | 9900 | €74,465 | €103,276 | +€28,811 | +38.7% |
| Operating profit (loss) | 9901 | -€6,293 | -€4,315 | +€1,978 | +31.4% |
| Financial income | 75/76B | €144 | €876 | +€732 | +509% |
| Recurring financial income | 75 | €144 | €876 | +€732 | +509% |
| Financial charges | 65/66B | €4,286 | €5,365 | +€1,079 | +25.2% |
| Recurring financial charges | 65 | €4,286 | €5,365 | +€1,079 | +25.2% |
| Profit (loss) for the period before taxes | 9903 | -€10,435 | -€8,804 | +€1,632 | +15.6% |
| Profit (loss) for the period | 9904 | -€10,435 | -€8,804 | +€1,632 | +15.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,435 | -€8,804 | +€1,632 | +15.6% |
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 19 October 2026 via checked.be.