CHALINE SEMPELS: 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.
CHALINE SEMPELS
Largest movements
- Receivables within one year -€20,431
down €20,431 (-79.2%), from €25,800 to €5,369
of which Trade receivables: -€25,769
- Cash +€19,288
up €19,288 (+525.5%), from €3,670 to €22,958
mainly Net result for the year (+€21,631) and Receivables within one year (+€20,431)
- Deferred charges and accrued income +€1,264
new in 2025: €1,264
- Reserves +€21,631
up €21,631 (+519.1%), from €4,167 to €25,799
- Tax, wage and social debts -€8,750
down €8,750 (-82.9%), from €10,561 to €1,811
of which Remuneration and social security: -€9,309
- Other debts -€8,285
down €8,285 (-100.0%), from €8,285 to €0
- Trade debts -€4,475
down €4,475 (-82.0%), from €5,457 to €982
- Gross operating margin +€22,671
up €22,671 (+368.3%), from €6,156 to €28,828
- Taxes +€4,555
up €4,555 (+364.0%), from €1,251 to €5,806
- Other operating charges +€437
up €437 (+112.9%), from €387 to €825
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 | €29,470 | €29,591 | +€121 | +0.4% |
| Current assets | 29/58 | €29,470 | €29,591 | +€121 | +0.4% |
| Amounts receivable within one year | 40/41 | €25,800 | €5,369 | -€20,431 | -79.2% |
| Trade receivables | 40 | €25,800 | €31 | -€25,769 | -99.9% |
| Other amounts receivable | 41 | - | €5,338 | +€5,338 | |
| Cash at bank and in hand | 54/58 | €3,670 | €22,958 | +€19,288 | +525.5% |
| Deferred charges and accrued income | 490/1 | - | €1,264 | +€1,264 | |
| Total equity and liabilities | 10/49 | €29,470 | €29,591 | +€121 | +0.4% |
| Equity | 10/15 | €5,167 | €26,799 | +€21,631 | +418.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €4,167 | €25,799 | +€21,631 | +519.1% |
| Distributable reserves | 133 | €4,167 | €25,799 | +€21,631 | +519.1% |
| Amounts payable | 17/49 | €24,303 | €2,793 | -€21,510 | -88.5% |
| Amounts payable within one year | 42/48 | €24,303 | €2,793 | -€21,510 | -88.5% |
| Trade debts | 44 | €5,457 | €982 | -€4,475 | -82.0% |
| Suppliers | 440/4 | €5,457 | €982 | -€4,475 | -82.0% |
| Taxes, remuneration and social security | 45 | €10,561 | €1,811 | -€8,750 | -82.9% |
| Taxes | 450/3 | €1,251 | €1,811 | +€559 | +44.7% |
| Remuneration and social security | 454/9 | €9,309 | €0 | -€9,309 | -100.0% |
| Other amounts payable | 47/48 | €8,285 | €0 | -€8,285 | -100.0% |
| Other operating charges | 640/8 | €387 | €825 | +€437 | +112.9% |
| Gross operating margin | 9900 | €6,156 | €28,828 | +€22,671 | +368.3% |
| Operating profit (loss) | 9901 | €5,769 | €28,003 | +€22,234 | +385.4% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €350 | €566 | +€215 | +61.4% |
| Recurring financial charges | 65 | €350 | €566 | +€215 | +61.4% |
| Profit (loss) for the period before taxes | 9903 | €5,419 | €27,438 | +€22,019 | +406.4% |
| Income taxes | 67/77 | €1,251 | €5,806 | +€4,555 | +364.0% |
| Profit (loss) for the period | 9904 | €4,167 | €21,631 | +€17,464 | +419.1% |
| Profit (loss) for the period to be appropriated | 9905 | €4,167 | €21,631 | +€17,464 | +419.1% |
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 7 October 2026 via checked.be.