CHANTECLAIR: 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.
CHANTECLAIR
Largest movements
- Tangible fixed assets -€18,439
down €18,439 (-5.9%), from €311,862 to €293,424
of which Land and buildings: -€18,965
- Cash -€4,132
down €4,132 (-6.1%), from €67,800 to €63,668
mainly Trade debts (-€21,691) and Other debts (-€17,568)
- Trade debts -€21,691
down €21,691 (-80.0%), from €27,118 to €5,427
- Other debts -€17,568
down €17,568 (-14.3%), from €123,168 to €105,600
- Profit (loss) carried forward +€13,401
up €13,401 (+5.2%), from -€256,393 to -€242,992
- Gross operating margin -€31,920
down €31,920 (-30.9%), from €103,222 to €71,302
- Financial charges -€3,486
down €3,486 (-48.1%), from €7,243 to €3,758
- Depreciation +€1,287
up €1,287 (+4.9%), from €26,081 to €27,368
- Other operating charges +€1,047
up €1,047 (+967.2%), from €108 to €1,155
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 | €383,150 | €358,148 | -€25,002 | -6.5% |
| Fixed assets | 21/28 | €312,545 | €294,106 | -€18,439 | -5.9% |
| Tangible fixed assets | 22/27 | €311,862 | €293,424 | -€18,439 | -5.9% |
| Land and buildings | 22 | €262,033 | €243,068 | -€18,965 | -7.2% |
| Plant, machinery and equipment | 23 | €49,015 | €46,887 | -€2,128 | -4.3% |
| Furniture and vehicles | 24 | €815 | €3,469 | +€2,654 | +325.6% |
| Financial fixed assets | 28 | €683 | €683 | = | 0.0% |
| Current assets | 29/58 | €70,605 | €64,042 | -€6,563 | -9.3% |
| Amounts receivable within one year | 40/41 | €2,805 | - | -€2,805 | |
| Other amounts receivable | 41 | €2,805 | - | -€2,805 | |
| Cash at bank and in hand | 54/58 | €67,800 | €63,668 | -€4,132 | -6.1% |
| Deferred charges and accrued income | 490/1 | - | €374 | +€374 | |
| Total equity and liabilities | 10/49 | €383,150 | €358,148 | -€25,002 | -6.5% |
| Equity | 10/15 | -€6,610 | €6,791 | +€13,401 | |
| Contributions | 10/11 | €98,910 | €98,910 | = | 0.0% |
| Capital | 10 | €98,910 | €98,910 | = | 0.0% |
| Issued capital | 100 | €98,910 | €98,910 | = | 0.0% |
| Revaluation surpluses | 12 | €141,299 | €141,299 | = | 0.0% |
| Reserves | 13 | €9,574 | €9,574 | = | 0.0% |
| Non-distributable reserves | 130/1 | €9,574 | €9,574 | = | 0.0% |
| Legal reserve | 130 | €9,574 | €9,574 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€256,393 | -€242,992 | +€13,401 | +5.2% |
| Amounts payable | 17/49 | €389,760 | €351,357 | -€38,403 | -9.9% |
| Amounts payable after more than one year | 17 | €235,772 | €235,772 | = | 0.0% |
| Financial debts | 170/4 | €235,772 | €235,772 | = | 0.0% |
| Amounts payable within one year | 42/48 | €153,988 | €115,585 | -€38,403 | -24.9% |
| Trade debts | 44 | €27,118 | €5,427 | -€21,691 | -80.0% |
| Suppliers | 440/4 | €27,118 | €5,427 | -€21,691 | -80.0% |
| Taxes, remuneration and social security | 45 | €3,701 | €4,558 | +€856 | +23.1% |
| Taxes | 450/3 | - | €2,907 | +€2,907 | |
| Remuneration and social security | 454/9 | €3,701 | €1,651 | -€2,050 | -55.4% |
| Other amounts payable | 47/48 | €123,168 | €105,600 | -€17,568 | -14.3% |
| Remuneration, social security and pensions | 62 | €24,880 | €25,707 | +€827 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,081 | €27,368 | +€1,287 | +4.9% |
| Other operating charges | 640/8 | €108 | €1,155 | +€1,047 | +967.2% |
| Gross operating margin | 9900 | €103,222 | €71,302 | -€31,920 | -30.9% |
| Operating profit (loss) | 9901 | €52,152 | €17,072 | -€35,080 | -67.3% |
| Financial income | 75/76B | €10 | €87 | +€77 | +772.1% |
| Recurring financial income | 75 | €10 | €87 | +€77 | +772.1% |
| Financial charges | 65/66B | €7,243 | €3,758 | -€3,486 | -48.1% |
| Recurring financial charges | 65 | €7,243 | €3,758 | -€3,486 | -48.1% |
| Profit (loss) for the period before taxes | 9903 | €44,919 | €13,401 | -€31,518 | -70.2% |
| Profit (loss) for the period | 9904 | €44,919 | €13,401 | -€31,518 | -70.2% |
| Profit (loss) for the period to be appropriated | 9905 | €44,919 | €13,401 | -€31,518 | -70.2% |
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 10 October 2026 via checked.be.