Chalet des Bruyères: 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.
Chalet des Bruyères
Largest movements
- Tangible fixed assets -€22,392
down €22,392 (-3.2%), from €694,724 to €672,332
of which Land and buildings: -€20,642
- Cash -€16,529
down €16,529 (-26.2%), from €62,994 to €46,465
mainly Debts after one year (-€700,000) and Stocks and contracts (-€14,345)
- Stocks and contracts +€14,345
new in 2025: €14,345
- Debts after one year -€700,000
down €700,000 (-100%), from €700,000 to €0
- Other debts +€639,806
new in 2025: €639,806
- Reserves +€21,698
up €21,698 (+164%), from €13,240 to €34,938
- Tax, wage and social debts +€12,035
up €12,035 (+406%), from €2,966 to €15,001
of which Taxes: +€10,318
- Staff costs -€44,239
down €44,239 (-93.9%), from €47,107 to €2,869
- Gross operating margin -€35,782
down €35,782 (-34.3%), from €104,347 to €68,565
- Depreciation -€5,832
down €5,832 (-15.4%), from €37,817 to €31,985
- Taxes +€5,577
up €5,577 (+208%), from €2,678 to €8,255
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 | €760,125 | €735,054 | -€25,071 | -3.3% |
| Fixed assets | 21/28 | €694,809 | €672,417 | -€22,392 | -3.2% |
| Tangible fixed assets | 22/27 | €694,724 | €672,332 | -€22,392 | -3.2% |
| Land and buildings | 22 | €619,791 | €599,149 | -€20,642 | -3.3% |
| Plant, machinery and equipment | 23 | €70,523 | €61,646 | -€8,877 | -12.6% |
| Furniture and vehicles | 24 | €4,411 | €11,537 | +€7,126 | +162% |
| Financial fixed assets | 28 | €85 | €85 | = | 0.0% |
| Current assets | 29/58 | €65,315 | €62,637 | -€2,679 | -4.1% |
| Stocks and contracts in progress | 3 | - | €14,345 | +€14,345 | |
| Stocks | 30/36 | - | €14,345 | +€14,345 | |
| Amounts receivable within one year | 40/41 | €440 | €0 | -€440 | -100% |
| Trade receivables | 40 | €46 | €0 | -€46 | -100% |
| Other amounts receivable | 41 | €393 | €0 | -€393 | -100% |
| Cash at bank and in hand | 54/58 | €62,994 | €46,465 | -€16,529 | -26.2% |
| Deferred charges and accrued income | 490/1 | €1,882 | €1,827 | -€55 | -2.9% |
| Total equity and liabilities | 10/49 | €760,125 | €735,054 | -€25,071 | -3.3% |
| Equity | 10/15 | €53,240 | €74,938 | +€21,698 | +40.8% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €13,240 | €34,938 | +€21,698 | +164% |
| Distributable reserves | 133 | €13,240 | €34,938 | +€21,698 | +164% |
| Amounts payable | 17/49 | €706,885 | €660,116 | -€46,769 | -6.6% |
| Amounts payable after more than one year | 17 | €700,000 | €0 | -€700,000 | -100% |
| Other amounts payable | 178/9 | €700,000 | €0 | -€700,000 | -100% |
| Amounts payable within one year | 42/48 | €6,885 | €660,116 | +€653,231 | +9,488% |
| Financial debts | 43 | €249 | €0 | -€249 | -100% |
| Credit institutions | 430/8 | €249 | €0 | -€249 | -100% |
| Trade debts | 44 | €3,670 | €5,309 | +€1,639 | +44.7% |
| Suppliers | 440/4 | €3,670 | €5,309 | +€1,639 | +44.7% |
| Taxes, remuneration and social security | 45 | €2,966 | €15,001 | +€12,035 | +406% |
| Taxes | 450/3 | €2,678 | €12,996 | +€10,318 | +385% |
| Remuneration and social security | 454/9 | €288 | €2,005 | +€1,717 | +596% |
| Other amounts payable | 47/48 | - | €639,806 | +€639,806 | |
| Remuneration, social security and pensions | 62 | €47,107 | €2,869 | -€44,239 | -93.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,817 | €31,985 | -€5,832 | -15.4% |
| Other operating charges | 640/8 | €1,240 | €1,399 | +€159 | +12.9% |
| Gross operating margin | 9900 | €104,347 | €68,565 | -€35,782 | -34.3% |
| Operating profit (loss) | 9901 | €18,183 | €32,312 | +€14,129 | +77.7% |
| Financial income | 75/76B | €20 | €175 | +€155 | +796% |
| Recurring financial income | 75 | €20 | €175 | +€155 | +796% |
| Financial charges | 65/66B | €2,285 | €2,534 | +€249 | +10.9% |
| Recurring financial charges | 65 | €2,285 | €2,534 | +€249 | +10.9% |
| Profit (loss) for the period before taxes | 9903 | €15,918 | €29,953 | +€14,035 | +88.2% |
| Income taxes | 67/77 | €2,678 | €8,255 | +€5,577 | +208% |
| Profit (loss) for the period | 9904 | €13,240 | €21,698 | +€8,458 | +63.9% |
| Profit (loss) for the period to be appropriated | 9905 | €13,240 | €21,698 | +€8,458 | +63.9% |
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 22 October 2026 via checked.be.