CHAPALAIN: 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.
CHAPALAIN
Largest movements
- Cash +€47,940
up €47,940 (+32.8%), from €146,010 to €193,950
mainly Other debts (+€150,309) and Net result for the year (+€45,206)
- Other debts +€150,309
up €150,309 (+2989.3%), from €5,028 to €155,338
- Profit (loss) carried forward -€104,794
down €104,794 (-77.5%), from €135,198 to €30,404
- Gross operating margin -€10,164
down €10,164 (-15.1%), from €67,370 to €57,206
- Taxes -€1,985
down €1,985 (-14.7%), from €13,477 to €11,492
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 | €157,827 | €205,041 | +€47,215 | +29.9% |
| Current assets | 29/58 | €157,827 | €205,041 | +€47,215 | +29.9% |
| Amounts receivable within one year | 40/41 | €11,817 | €11,092 | -€725 | -6.1% |
| Trade receivables | 40 | €9,731 | €11,092 | +€1,361 | +14.0% |
| Other amounts receivable | 41 | €2,086 | - | -€2,086 | |
| Cash at bank and in hand | 54/58 | €146,010 | €193,950 | +€47,940 | +32.8% |
| Total equity and liabilities | 10/49 | €157,827 | €205,041 | +€47,215 | +29.9% |
| Equity | 10/15 | €137,198 | €32,404 | -€104,794 | -76.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Outside capital | 11 | €2,000 | - | -€2,000 | |
| Other | 1109/19 | €2,000 | - | -€2,000 | |
| Profit (loss) carried forward | 14 | €135,198 | €30,404 | -€104,794 | -77.5% |
| Amounts payable | 17/49 | €20,628 | €172,637 | +€152,009 | +736.9% |
| Amounts payable within one year | 42/48 | €20,628 | €172,637 | +€152,009 | +736.9% |
| Trade debts | 44 | - | €45 | +€45 | |
| Suppliers | 440/4 | - | €45 | +€45 | |
| Taxes, remuneration and social security | 45 | €15,600 | €17,254 | +€1,654 | +10.6% |
| Taxes | 450/3 | €15,600 | €17,254 | +€1,654 | +10.6% |
| Other amounts payable | 47/48 | €5,028 | €155,338 | +€150,309 | +2989.3% |
| Other operating charges | 640/8 | - | €424 | +€424 | |
| Gross operating margin | 9900 | €67,370 | €57,206 | -€10,164 | -15.1% |
| Operating profit (loss) | 9901 | €67,370 | €56,782 | -€10,588 | -15.7% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €37 | €89 | +€52 | +139.4% |
| Recurring financial charges | 65 | €37 | €89 | +€52 | +139.4% |
| Profit (loss) for the period before taxes | 9903 | €67,333 | €56,698 | -€10,635 | -15.8% |
| Income taxes | 67/77 | €13,477 | €11,492 | -€1,985 | -14.7% |
| Profit (loss) for the period | 9904 | €53,856 | €45,206 | -€8,650 | -16.1% |
| Profit (loss) for the period to be appropriated | 9905 | €53,856 | €45,206 | -€8,650 | -16.1% |
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 3 October 2026 via checked.be.