CHAPE SERLET PEDRO: 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.
CHAPE SERLET PEDRO
Largest movements
- Tangible fixed assets -€38,774
down €38,774 (-33.8%), from €114,562 to €75,788
- Cash -€24,120
down €24,120 (-33.6%), from €71,778 to €47,658
mainly Other debts (-€26,957) and Net result for the year (-€23,958)
- Receivables within one year -€9,753
down €9,753 (-12.2%), from €80,007 to €70,254
of which Trade receivables: -€15,472
- Deferred charges and accrued income -€5,630
down €5,630 (-62.5%), from €9,006 to €3,377
- Other debts -€26,957
down €26,957 (-28.9%), from €93,220 to €66,264
- Profit (loss) carried forward -€23,958
down €23,958 (-115%), from -€20,774 to -€44,732
- Debts after one year -€13,650
down €13,650 (-50.0%), from €27,300 to €13,650
- Trade debts -€7,090
down €7,090 (-31.0%), from €22,886 to €15,796
- Tax, wage and social debts -€6,219
down €6,219 (-86.2%), from €7,213 to €994
- Gross operating margin -€2,701
down €2,701 (-10.6%), from €25,373 to €22,672
- Financial charges -€1,203
down €1,203 (-29.9%), from €4,027 to €2,824
- Other operating charges +€1,122
up €1,122 (+30.9%), from €3,628 to €4,750
- Depreciation -€778
down €778 (-2.0%), from €39,552 to €38,774
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.
Derived cash bridge
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 | €275,489 | €197,213 | -€78,276 | -28.4% |
| Fixed assets | 21/28 | €114,697 | €75,923 | -€38,774 | -33.8% |
| Tangible fixed assets | 22/27 | €114,562 | €75,788 | -€38,774 | -33.8% |
| Furniture and vehicles | 24 | €114,562 | €75,788 | -€38,774 | -33.8% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €160,792 | €121,289 | -€39,503 | -24.6% |
| Amounts receivable within one year | 40/41 | €80,007 | €70,254 | -€9,753 | -12.2% |
| Trade receivables | 40 | €76,951 | €61,479 | -€15,472 | -20.1% |
| Other amounts receivable | 41 | €3,056 | €8,776 | +€5,719 | +187% |
| Cash at bank and in hand | 54/58 | €71,778 | €47,658 | -€24,120 | -33.6% |
| Deferred charges and accrued income | 490/1 | €9,006 | €3,377 | -€5,630 | -62.5% |
| Total equity and liabilities | 10/49 | €275,489 | €197,213 | -€78,276 | -28.4% |
| Equity | 10/15 | €110,817 | €86,859 | -€23,958 | -21.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €121,591 | €121,591 | = | 0.0% |
| Distributable reserves | 133 | €121,591 | €121,591 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,774 | -€44,732 | -€23,958 | -115% |
| Amounts payable | 17/49 | €164,672 | €110,354 | -€54,318 | -33.0% |
| Amounts payable after more than one year | 17 | €27,300 | €13,650 | -€13,650 | -50.0% |
| Financial debts | 170/4 | €27,300 | €13,650 | -€13,650 | -50.0% |
| Amounts payable within one year | 42/48 | €136,969 | €96,704 | -€40,265 | -29.4% |
| Current portion of amounts payable after more than one year | 42 | €13,650 | €13,650 | = | 0.0% |
| Trade debts | 44 | €22,886 | €15,796 | -€7,090 | -31.0% |
| Suppliers | 440/4 | €22,886 | €15,796 | -€7,090 | -31.0% |
| Taxes, remuneration and social security | 45 | €7,213 | €994 | -€6,219 | -86.2% |
| Taxes | 450/3 | €7,213 | €994 | -€6,219 | -86.2% |
| Other amounts payable | 47/48 | €93,220 | €66,264 | -€26,957 | -28.9% |
| Accrued charges and deferred income | 492/3 | €403 | €0 | -€403 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €150 | €395 | +€245 | +163% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,552 | €38,774 | -€778 | -2.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €3,628 | €4,750 | +€1,122 | +30.9% |
| Gross operating margin | 9900 | €25,373 | €22,672 | -€2,701 | -10.6% |
| Operating profit (loss) | 9901 | -€17,957 | -€21,247 | -€3,289 | -18.3% |
| Financial income | 75/76B | €58 | €190 | +€132 | +228% |
| Recurring financial income | 75 | €58 | €190 | +€132 | +228% |
| Financial charges | 65/66B | €4,027 | €2,824 | -€1,203 | -29.9% |
| Recurring financial charges | 65 | €4,027 | €2,824 | -€1,203 | -29.9% |
| Profit (loss) for the period before taxes | 9903 | -€21,926 | -€23,881 | -€1,955 | -8.9% |
| Income taxes | 67/77 | €0 | €77 | +€77 | |
| Profit (loss) for the period | 9904 | -€21,926 | -€23,958 | -€2,032 | -9.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,926 | -€23,958 | -€2,032 | -9.3% |
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 30 October 2026 via checked.be.