CHALET CHIC: 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.
CHALET CHIC
Largest movements
- Cash +€21,740
up €21,740 (+23.5%), from €92,689 to €114,429
mainly Net result for the year (+€40,329) and Receivables within one year (+€14,795)
- Receivables within one year -€14,795
down €14,795 (-77.6%), from €19,071 to €4,276
of which Trade receivables: -€13,332
- Tangible fixed assets -€5,446
down €5,446 (-3.0%), from €183,672 to €178,226
of which Furniture and vehicles: -€6,565
- Deferred charges and accrued income +€4,980
up €4,980 (+1369.1%), from €364 to €5,343
- Reserves +€40,329
up €40,329 (+100.0%), from €40,313 to €80,641
- Other debts -€11,550
down €11,550 (-8.2%), from €141,627 to €130,077
- Debts after one year -€10,641
down €10,641 (-19.8%), from €53,818 to €43,177
- Advances received -€9,416
down €9,416 (-26.5%), from €35,597 to €26,181
- Tax, wage and social debts -€6,166
down €6,166 (-95.5%), from €6,454 to €288
No income-statement line moved by more than 1% of the activity.
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 | €295,904 | €302,275 | +€6,370 | +2.2% |
| Formation expenses | 20 | €108 | €0 | -€108 | -100.0% |
| Fixed assets | 21/28 | €183,672 | €178,226 | -€5,446 | -3.0% |
| Tangible fixed assets | 22/27 | €183,672 | €178,226 | -€5,446 | -3.0% |
| Land and buildings | 22 | €135,000 | €135,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €13,670 | €14,789 | +€1,119 | +8.2% |
| Furniture and vehicles | 24 | €35,001 | €28,437 | -€6,565 | -18.8% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Current assets | 29/58 | €112,124 | €124,049 | +€11,924 | +10.6% |
| Amounts receivable within one year | 40/41 | €19,071 | €4,276 | -€14,795 | -77.6% |
| Trade receivables | 40 | €17,220 | €3,888 | -€13,332 | -77.4% |
| Other amounts receivable | 41 | €1,851 | €388 | -€1,463 | -79.0% |
| Cash at bank and in hand | 54/58 | €92,689 | €114,429 | +€21,740 | +23.5% |
| Deferred charges and accrued income | 490/1 | €364 | €5,343 | +€4,980 | +1369.1% |
| Total equity and liabilities | 10/49 | €295,904 | €302,275 | +€6,370 | +2.2% |
| Equity | 10/15 | €45,313 | €85,641 | +€40,329 | +89.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €40,313 | €80,641 | +€40,329 | +100.0% |
| Distributable reserves | 133 | €40,313 | €80,641 | +€40,329 | +100.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €250,591 | €216,633 | -€33,958 | -13.6% |
| Amounts payable after more than one year | 17 | €53,818 | €43,177 | -€10,641 | -19.8% |
| Financial debts | 170/4 | €53,818 | €43,177 | -€10,641 | -19.8% |
| Amounts payable within one year | 42/48 | €196,773 | €172,361 | -€24,412 | -12.4% |
| Current portion of amounts payable after more than one year | 42 | €10,395 | €10,641 | +€246 | +2.4% |
| Trade debts | 44 | €2,701 | €5,175 | +€2,474 | +91.6% |
| Suppliers | 440/4 | €2,701 | €5,175 | +€2,474 | +91.6% |
| Advances received on contracts in progress | 46 | €35,597 | €26,181 | -€9,416 | -26.5% |
| Taxes, remuneration and social security | 45 | €6,454 | €288 | -€6,166 | -95.5% |
| Taxes | 450/3 | €6,454 | €288 | -€6,166 | -95.5% |
| Other amounts payable | 47/48 | €141,627 | €130,077 | -€11,550 | -8.2% |
| Accrued charges and deferred income | 492/3 | €0 | €1,095 | +€1,095 | |
| Non-recurring operating income | 76A | €17,142 | €0 | -€17,142 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,168 | €8,757 | -€411 | -4.5% |
| Other operating charges | 640/8 | €4,589 | €4,713 | +€124 | +2.7% |
| Gross operating margin | 9900 | €70,527 | €70,450 | -€77 | -0.1% |
| Operating profit (loss) | 9901 | €56,770 | €56,980 | +€210 | +0.4% |
| Financial income | 75/76B | €0 | €1 | +€1 | +1425.0% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +1425.0% |
| Financial charges | 65/66B | €1,963 | €1,792 | -€171 | -8.7% |
| Recurring financial charges | 65 | €1,963 | €1,792 | -€171 | -8.7% |
| Profit (loss) for the period before taxes | 9903 | €54,807 | €55,189 | +€382 | +0.7% |
| Income taxes | 67/77 | €14,495 | €14,861 | +€366 | +2.5% |
| Profit (loss) for the period | 9904 | €40,313 | €40,329 | +€16 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €40,313 | €40,329 | +€16 | 0.0% |
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.