CHALET RADAR: 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.
What changed
CHALET RADAR
NACE 56.111, Full-service restaurants
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€340
2024 · €1,109-€769
Equity
€35,155
2024 · €34,816+€340
Cash
€2,846
2024 · €4,307-€1,462
Balance sheet total
€631,803
2024 · €642,427-€10,624
Largest movements
Assets
- Tangible fixed assets -€43,802
down €43,802 (-8.7%), from €501,051 to €457,249
of which Plant, machinery and equipment: -€22,603
- Receivables within one year +€35,982
up €35,982 (+27.6%), from €130,588 to €166,570
of which Other amounts receivable: +€31,361
Equity and liabilities
- Debts after one year -€39,776
down €39,776 (-9.6%), from €416,484 to €376,708
of which Financial debts: -€39,776
- Other debts +€26,495
up €26,495 (+22.0%), from €120,511 to €147,006
Income statement
- Gross operating margin -€2,144
down €2,144 (-1.9%), from €109,994 to €107,850
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.
Result 2024
€1,109
Gross operating margin
-€2,144
Staff costs
+€136
Depreciation
+€161
Other operating charges
-€153
Financial income
+€353
Financial charges
+€879
Result 2025
€340
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.
From operations
+€39,706
Investment
-€2,175
Financing
-€38,993
Cash 2024
€4,307
From operations (derived)
+€39,706
Net result for the year
+€340
Depreciation
+€45,977
Stocks and contracts
-€153
Receivables within one year
-€35,982
Deferred charges and accrued income
+€1,496
Trade debts
+€2,414
Tax, wage and social debts
-€7
Other debts
+€26,495
Accrued charges and deferred income
-€873
Investment (derived)
-€2,175
Investment in fixed assets (net)
-€2,175
Financing
-€38,993
Debts after one year
-€39,776
Current portion of long-term debt
+€783
Cash 2025
€2,846
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €642,427 | €631,803 | -€10,624 | -1.7% |
| Fixed assets | 21/28 | €501,051 | €457,249 | -€43,802 | -8.7% |
| Tangible fixed assets | 22/27 | €501,051 | €457,249 | -€43,802 | -8.7% |
| Land and buildings | 22 | €289,200 | €268,310 | -€20,890 | -7.2% |
| Plant, machinery and equipment | 23 | €211,543 | €188,940 | -€22,603 | -10.7% |
| Furniture and vehicles | 24 | €308 | - | -€308 | |
| Current assets | 29/58 | €141,376 | €174,553 | +€33,178 | +23.5% |
| Stocks and contracts in progress | 3 | €3,073 | €3,226 | +€153 | +5.0% |
| Stocks | 30/36 | €3,073 | €3,226 | +€153 | +5.0% |
| Amounts receivable within one year | 40/41 | €130,588 | €166,570 | +€35,982 | +27.6% |
| Trade receivables | 40 | - | €4,622 | +€4,622 | |
| Other amounts receivable | 41 | €130,588 | €161,948 | +€31,361 | +24.0% |
| Cash at bank and in hand | 54/58 | €4,307 | €2,846 | -€1,462 | -33.9% |
| Deferred charges and accrued income | 490/1 | €3,407 | €1,912 | -€1,496 | -43.9% |
| Total equity and liabilities | 10/49 | €642,427 | €631,803 | -€10,624 | -1.7% |
| Equity | 10/15 | €34,816 | €35,155 | +€340 | +1.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €4,427 | €4,427 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,826 | €1,826 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,826 | €1,826 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,600 | €2,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,789 | €12,129 | +€340 | +2.9% |
| Amounts payable | 17/49 | €607,612 | €596,647 | -€10,964 | -1.8% |
| Amounts payable after more than one year | 17 | €416,484 | €376,708 | -€39,776 | -9.6% |
| Financial debts | 170/4 | €221,484 | €181,708 | -€39,776 | -18.0% |
| Other amounts payable | 178/9 | €195,000 | €195,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €181,156 | €210,841 | +€29,684 | +16.4% |
| Current portion of amounts payable after more than one year | 42 | €38,993 | €39,776 | +€783 | +2.0% |
| Trade debts | 44 | €12,682 | €15,095 | +€2,414 | +19.0% |
| Suppliers | 440/4 | €12,682 | €15,095 | +€2,414 | +19.0% |
| Taxes, remuneration and social security | 45 | €8,971 | €8,964 | -€7 | -0.1% |
| Taxes | 450/3 | €3,508 | €3,985 | +€477 | +13.6% |
| Remuneration and social security | 454/9 | €5,463 | €4,979 | -€485 | -8.9% |
| Other amounts payable | 47/48 | €120,511 | €147,006 | +€26,495 | +22.0% |
| Accrued charges and deferred income | 492/3 | €9,971 | €9,098 | -€873 | -8.8% |
| Remuneration, social security and pensions | 62 | €54,508 | €54,373 | -€136 | -0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,138 | €45,977 | -€161 | -0.3% |
| Other operating charges | 640/8 | €5,016 | €5,169 | +€153 | +3.1% |
| Gross operating margin | 9900 | €109,994 | €107,850 | -€2,144 | -1.9% |
| Operating profit (loss) | 9901 | €4,332 | €2,331 | -€2,001 | -46.2% |
| Financial income | 75/76B | €2,343 | €2,695 | +€353 | +15.1% |
| Recurring financial income | 75 | €2,343 | €2,695 | +€353 | +15.1% |
| Financial charges | 65/66B | €5,566 | €4,686 | -€879 | -15.8% |
| Recurring financial charges | 65 | €5,566 | €4,686 | -€879 | -15.8% |
| Profit (loss) for the period before taxes | 9903 | €1,109 | €340 | -€769 | -69.3% |
| Profit (loss) for the period | 9904 | €1,109 | €340 | -€769 | -69.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,109 | €340 | -€769 | -69.3% |
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.