Chanteclair: 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.
Chanteclair
Largest movements
- Tangible fixed assets +€132,076
up €132,076 (+223.1%), from €59,212 to €191,288
of which Plant, machinery and equipment: +€133,416
- Receivables within one year +€27,093
up €27,093 (+55.6%), from €48,708 to €75,801
of which Other amounts receivable: +€26,935
- Cash +€21,385
up €21,385 (+7.5%), from €285,594 to €306,979
mainly Accrued charges and deferred income (+€97,609) and Contributions, distributions and other (+€51,090)
- Accrued charges and deferred income +€97,609
up €97,609 (+14744.6%), from €662 to €98,271
- Investment grants +€51,091
up €51,091 (+157.0%), from €32,551 to €83,642
- Debts within one year +€31,642
up €31,642 (+18.2%), from €173,764 to €205,406
of which Trade debts: +€37,017
- Profit (loss) carried forward +€6,542
up €6,542 (+21.2%), from -€30,854 to -€24,312
- Gross operating margin -€16,968
down €16,968 (-2.0%), from €859,657 to €842,689
- Staff costs -€16,889
down €16,889 (-2.0%), from €832,897 to €816,008
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €399,851 | €584,234 | +€184,383 | +46.1% |
| Fixed assets | 21/28 | €59,212 | €191,288 | +€132,076 | +223.1% |
| Tangible fixed assets | 22/27 | €59,212 | €191,288 | +€132,076 | +223.1% |
| Plant, machinery and equipment | 23 | €55,892 | €189,308 | +€133,416 | +238.7% |
| Furniture and vehicles | 24 | €3,320 | €1,980 | -€1,340 | -40.4% |
| Current assets | 29/58 | €340,639 | €392,946 | +€52,307 | +15.4% |
| Amounts receivable within one year | 40/41 | €48,708 | €75,801 | +€27,093 | +55.6% |
| Trade receivables | 40 | - | €158 | +€158 | |
| Other amounts receivable | 41 | €48,708 | €75,643 | +€26,935 | +55.3% |
| Cash at bank and in hand | 54/58 | €285,594 | €306,979 | +€21,385 | +7.5% |
| Deferred charges and accrued income | 490/1 | €6,337 | €10,166 | +€3,829 | +60.4% |
| Total equity and liabilities | 10/49 | €399,851 | €584,234 | +€184,383 | +46.1% |
| Equity | 10/15 | €222,925 | €280,557 | +€57,632 | +25.9% |
| Contributions | 10/11 | €221,228 | €221,227 | -€1 | 0.0% |
| Capital | 10 | €221,228 | €221,227 | -€1 | 0.0% |
| Profit (loss) carried forward | 14 | -€30,854 | -€24,312 | +€6,542 | +21.2% |
| Investment grants | 15 | €32,551 | €83,642 | +€51,091 | +157.0% |
| Amounts payable | 17/49 | €176,926 | €303,677 | +€126,751 | +71.6% |
| Amounts payable after more than one year | 17 | €2,500 | - | -€2,500 | |
| Financial debts | 170/4 | €2,500 | - | -€2,500 | |
| Amounts payable within one year | 42/48 | €173,764 | €205,406 | +€31,642 | +18.2% |
| Current portion of amounts payable after more than one year | 42 | €5,000 | - | -€5,000 | |
| Trade debts | 44 | €6,341 | €43,358 | +€37,017 | +583.8% |
| Suppliers | 440/4 | €6,341 | €43,358 | +€37,017 | +583.8% |
| Taxes, remuneration and social security | 45 | €134,375 | €133,035 | -€1,340 | -1.0% |
| Taxes | 450/3 | €21,997 | €22,937 | +€940 | +4.3% |
| Remuneration and social security | 454/9 | €112,378 | €110,098 | -€2,280 | -2.0% |
| Accrued charges and deferred income | 492/3 | €662 | €98,271 | +€97,609 | +14744.6% |
| Non-recurring operating income | 76A | €2 | €46 | +€44 | +2200.0% |
| Remuneration, social security and pensions | 62 | €832,897 | €816,008 | -€16,889 | -2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,134 | €18,665 | -€469 | -2.5% |
| Other operating charges | 640/8 | €2,184 | €1,162 | -€1,022 | -46.8% |
| Non-recurring operating charges | 66A | €9,942 | €86 | -€9,856 | -99.1% |
| Gross operating margin | 9900 | €859,657 | €842,689 | -€16,968 | -2.0% |
| Operating profit (loss) | 9901 | -€4,500 | €6,768 | +€11,268 | |
| Financial charges | 65/66B | €190 | €226 | +€36 | +18.9% |
| Recurring financial charges | 65 | €190 | €226 | +€36 | +18.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,690 | €6,542 | +€11,232 | |
| Profit (loss) for the period | 9904 | -€4,690 | €6,542 | +€11,232 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,690 | €6,542 | +€11,232 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.