Chablis: what changed
Two fiscal 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.
Chablis
Largest movements
- Tangible fixed assets +€35,918
up €35,918 (+25.9%), from €138,461 to €174,379
of which Other tangible fixed assets: +€138,215
- Receivables within one year -€31,510
down €31,510 (-53.3%), from €59,095 to €27,585
of which Other amounts receivable: -€30,585
- Cash +€25,217
up €25,217 (+36.5%), from €69,068 to €94,285
mainly Receivables within one year (+€31,510) and Depreciation (+€20,493)
- Deferred charges and accrued income -€8,792
down €8,792 (-74.1%), from €11,869 to €3,077
- Other debts -€24,151
down €24,151 (-68.1%), from €35,456 to €11,305
- Current portion of long-term debt +€20,313
up €20,313, from €0 to €20,313
- Debts after one year +€11,487
up €11,487 (+9.5%), from €120,458 to €131,946
- Reserves +€9,455
up €9,455 (+10.1%), from €93,647 to €103,102
of which Distributable reserves: +€9,455
- Trade debts +€3,930
up €3,930 (+21.4%), from €18,396 to €22,326
- Gross operating margin -€44,920
down €44,920 (-14.5%), from €309,684 to €264,764
- Staff costs -€13,933
down €13,933 (-5.8%), from €238,416 to €224,482
- Depreciation +€10,133
up €10,133 (+97.8%), from €10,360 to €20,493
- Taxes -€3,932
down €3,932 (-100.0%), from €3,932 to €0
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.
Cash bridge derived
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 | €302,929 | €323,264 | +€20,334 | +6.7% |
| Fixed assets | 21/28 | €138,461 | €174,379 | +€35,918 | +25.9% |
| Tangible fixed assets | 22/27 | €138,461 | €174,379 | +€35,918 | +25.9% |
| Land and buildings | 22 | €3,238 | €0 | -€3,238 | -100.0% |
| Plant, machinery and equipment | 23 | €10,640 | €9,289 | -€1,351 | -12.7% |
| Furniture and vehicles | 24 | €1,572 | €466 | -€1,107 | -70.4% |
| Leasing and similar rights | 25 | €22,988 | €16,387 | -€6,601 | -28.7% |
| Other tangible fixed assets | 26 | €10,023 | €148,237 | +€138,215 | +1379.0% |
| Assets under construction and advance payments | 27 | €90,000 | €0 | -€90,000 | -100.0% |
| Current assets | 29/58 | €164,469 | €148,885 | -€15,584 | -9.5% |
| Stocks and contracts in progress | 3 | €24,437 | €23,937 | -€500 | -2.0% |
| Stocks | 30/36 | €24,437 | €23,937 | -€500 | -2.0% |
| Amounts receivable within one year | 40/41 | €59,095 | €27,585 | -€31,510 | -53.3% |
| Trade receivables | 40 | €6,618 | €5,693 | -€924 | -14.0% |
| Other amounts receivable | 41 | €52,477 | €21,892 | -€30,585 | -58.3% |
| Cash at bank and in hand | 54/58 | €69,068 | €94,285 | +€25,217 | +36.5% |
| Deferred charges and accrued income | 490/1 | €11,869 | €3,077 | -€8,792 | -74.1% |
| Total equity and liabilities | 10/49 | €302,929 | €323,264 | +€20,334 | +6.7% |
| Equity | 10/15 | €112,197 | €121,652 | +€9,455 | +8.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €93,647 | €103,102 | +€9,455 | +10.1% |
| Tax-exempt reserves | 132 | €159 | €159 | = | 0.0% |
| Distributable reserves | 133 | €93,488 | €102,943 | +€9,455 | +10.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €190,732 | €201,612 | +€10,879 | +5.7% |
| Amounts payable after more than one year | 17 | €120,458 | €131,946 | +€11,487 | +9.5% |
| Financial debts | 170/4 | €120,458 | €131,946 | +€11,487 | +9.5% |
| Amounts payable within one year | 42/48 | €69,707 | €69,666 | -€41 | -0.1% |
| Current portion of amounts payable after more than one year | 42 | €0 | €20,313 | +€20,313 | |
| Trade debts | 44 | €18,396 | €22,326 | +€3,930 | +21.4% |
| Suppliers | 440/4 | €18,396 | €22,326 | +€3,930 | +21.4% |
| Taxes, remuneration and social security | 45 | €15,855 | €15,722 | -€133 | -0.8% |
| Taxes | 450/3 | €932 | €857 | -€75 | -8.0% |
| Remuneration and social security | 454/9 | €14,923 | €14,865 | -€58 | -0.4% |
| Other amounts payable | 47/48 | €35,456 | €11,305 | -€24,151 | -68.1% |
| Accrued charges and deferred income | 492/3 | €567 | €0 | -€567 | -100.0% |
| Remuneration, social security and pensions | 62 | €238,416 | €224,482 | -€13,933 | -5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,360 | €20,493 | +€10,133 | +97.8% |
| Other operating charges | 640/8 | €1,904 | €1,834 | -€70 | -3.7% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €309,684 | €264,764 | -€44,920 | -14.5% |
| Operating profit (loss) | 9901 | €59,004 | €17,955 | -€41,049 | -69.6% |
| Financial income | 75/76B | €4,058 | €1,955 | -€2,103 | -51.8% |
| Recurring financial income | 75 | €4,058 | €1,955 | -€2,103 | -51.8% |
| Financial charges | 65/66B | €13,255 | €10,455 | -€2,799 | -21.1% |
| Recurring financial charges | 65 | €13,255 | €10,455 | -€2,799 | -21.1% |
| Profit (loss) for the period before taxes | 9903 | €49,808 | €9,455 | -€40,353 | -81.0% |
| Income taxes | 67/77 | €3,932 | €0 | -€3,932 | -100.0% |
| Profit (loss) for the period | 9904 | €45,876 | €9,455 | -€36,421 | -79.4% |
| Profit (loss) for the period to be appropriated | 9905 | €45,876 | €9,455 | -€36,421 | -79.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.