CENSE DE CHANTRAINE: 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.
CENSE DE CHANTRAINE
Largest movements
- Receivables within one year +€40,264
up €40,264 (+319%), from €12,625 to €52,889
of which Trade receivables: +€41,326
- Stocks and contracts -€34,606
down €34,606 (-64.0%), from €54,034 to €19,428
- Cash +€34,084
up €34,084 (+34.8%), from €97,830 to €131,914
mainly Stocks and contracts (+€34,606) and Depreciation (+€18,557)
- Tangible fixed assets -€15,167
down €15,167 (-21.9%), from €69,381 to €54,213
of which Plant, machinery and equipment: -€10,209
- Advances received +€15,434
new in 2025: €15,434
- Reserves +€12,800
up €12,800 (+31.6%), from €40,500 to €53,300
of which Distributable reserves: +€12,800
- Trade debts -€3,391
down €3,391 (-36.5%), from €9,286 to €5,895
- Gross operating margin +€22,558
up €22,558 (+156%), from €14,490 to €37,049
- Financial charges -€2,697
down €2,697 (-46.0%), from €5,866 to €3,169
- Taxes +€2,162
new in 2025: €2,162
- Other operating charges -€864
down €864 (-59.5%), from €1,453 to €588
- Depreciation +€758
up €758 (+4.3%), from €17,800 to €18,557
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 | €233,869 | €258,445 | +€24,575 | +10.5% |
| Fixed assets | 21/28 | €69,381 | €54,213 | -€15,167 | -21.9% |
| Tangible fixed assets | 22/27 | €69,381 | €54,213 | -€15,167 | -21.9% |
| Land and buildings | 22 | - | €1,492 | +€1,492 | |
| Plant, machinery and equipment | 23 | €45,192 | €34,983 | -€10,209 | -22.6% |
| Furniture and vehicles | 24 | €24,189 | €17,739 | -€6,450 | -26.7% |
| Current assets | 29/58 | €164,489 | €204,231 | +€39,743 | +24.2% |
| Stocks and contracts in progress | 3 | €54,034 | €19,428 | -€34,606 | -64.0% |
| Stocks | 30/36 | €54,034 | €19,428 | -€34,606 | -64.0% |
| Amounts receivable within one year | 40/41 | €12,625 | €52,889 | +€40,264 | +319% |
| Trade receivables | 40 | €7,625 | €48,952 | +€41,326 | +542% |
| Other amounts receivable | 41 | €5,000 | €3,937 | -€1,063 | -21.3% |
| Cash at bank and in hand | 54/58 | €97,830 | €131,914 | +€34,084 | +34.8% |
| Total equity and liabilities | 10/49 | €233,869 | €258,445 | +€24,575 | +10.5% |
| Equity | 10/15 | €172,356 | €185,303 | +€12,947 | +7.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €40,500 | €53,300 | +€12,800 | +31.6% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,800 | €3,800 | = | 0.0% |
| Distributable reserves | 133 | €30,500 | €43,300 | +€12,800 | +42.0% |
| Profit (loss) carried forward | 14 | €69,856 | €70,003 | +€147 | +0.2% |
| Amounts payable | 17/49 | €61,513 | €73,141 | +€11,628 | +18.9% |
| Amounts payable after more than one year | 17 | €44,000 | €44,000 | = | 0.0% |
| Other amounts payable | 178/9 | €44,000 | €44,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €17,513 | €29,141 | +€11,628 | +66.4% |
| Trade debts | 44 | €9,286 | €5,895 | -€3,391 | -36.5% |
| Suppliers | 440/4 | €9,286 | €5,895 | -€3,391 | -36.5% |
| Advances received on contracts in progress | 46 | - | €15,434 | +€15,434 | |
| Taxes, remuneration and social security | 45 | €1,811 | €935 | -€877 | -48.4% |
| Taxes | 450/3 | €1,811 | €935 | -€877 | -48.4% |
| Other amounts payable | 47/48 | €6,416 | €6,879 | +€462 | +7.2% |
| Non-recurring operating income | 76A | €992 | - | -€992 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,800 | €18,557 | +€758 | +4.3% |
| Other operating charges | 640/8 | €1,453 | €588 | -€864 | -59.5% |
| Gross operating margin | 9900 | €14,490 | €37,049 | +€22,558 | +156% |
| Operating profit (loss) | 9901 | -€4,762 | €17,903 | +€22,665 | |
| Financial income | 75/76B | - | €376 | +€376 | |
| Recurring financial income | 75 | - | €376 | +€376 | |
| Financial charges | 65/66B | €5,866 | €3,169 | -€2,697 | -46.0% |
| Recurring financial charges | 65 | €5,866 | €3,169 | -€2,697 | -46.0% |
| Profit (loss) for the period before taxes | 9903 | -€10,628 | €15,110 | +€25,738 | |
| Income taxes | 67/77 | - | €2,162 | +€2,162 | |
| Profit (loss) for the period | 9904 | -€10,628 | €12,947 | +€23,575 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,628 | €12,947 | +€23,575 |
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 30 October 2026 via checked.be.