Chape-Tecnics: 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-Tecnics
Largest movements
- Tangible fixed assets -€21,124
down €21,124 (-31.8%), from €66,403 to €45,279
of which Plant, machinery and equipment: -€20,198
- Receivables within one year +€17,690
up €17,690 (+29.4%), from €60,103 to €77,793
of which Other amounts receivable: +€37,984
- Cash +€12,937
up €12,937 (+34.9%), from €37,066 to €50,003
mainly Other debts (+€111,830) and Depreciation (+€22,445)
- Stocks and contracts +€3,779
new in 2025: €3,779
- Deferred charges and accrued income -€2,972
down €2,972 (-66.0%), from €4,503 to €1,531
- Other debts +€111,830
new in 2025: €111,830
- Reserves -€74,000
no longer reported in 2025 (was €74,000)
- Profit (loss) carried forward -€19,532
no longer reported in 2025 (was €19,532)
- Current portion of long-term debt -€5,136
no longer reported in 2025 (was €5,136)
- Trade debts -€3,226
down €3,226 (-17.1%), from €18,917 to €15,691
- Gross operating margin -€3,343
down €3,343 (-6.5%), from €51,177 to €47,834
- Taxes -€875
down €875 (-15.4%), from €5,673 to €4,798
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 | €168,514 | €178,824 | +€10,310 | +6.1% |
| Fixed assets | 21/28 | €66,843 | €45,719 | -€21,124 | -31.6% |
| Tangible fixed assets | 22/27 | €66,403 | €45,279 | -€21,124 | -31.8% |
| Plant, machinery and equipment | 23 | €64,069 | €43,871 | -€20,198 | -31.5% |
| Furniture and vehicles | 24 | €2,334 | €1,408 | -€927 | -39.7% |
| Financial fixed assets | 28 | €440 | €440 | = | 0.0% |
| Current assets | 29/58 | €101,671 | €133,105 | +€31,434 | +30.9% |
| Stocks and contracts in progress | 3 | - | €3,779 | +€3,779 | |
| Stocks | 30/36 | - | €3,779 | +€3,779 | |
| Amounts receivable within one year | 40/41 | €60,103 | €77,793 | +€17,690 | +29.4% |
| Trade receivables | 40 | €38,629 | €18,336 | -€20,294 | -52.5% |
| Other amounts receivable | 41 | €21,473 | €59,457 | +€37,984 | +177% |
| Cash at bank and in hand | 54/58 | €37,066 | €50,003 | +€12,937 | +34.9% |
| Deferred charges and accrued income | 490/1 | €4,503 | €1,531 | -€2,972 | -66.0% |
| Total equity and liabilities | 10/49 | €168,514 | €178,824 | +€10,310 | +6.1% |
| Equity | 10/15 | €143,532 | €50,000 | -€93,532 | -65.2% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €74,000 | - | -€74,000 | |
| Distributable reserves | 133 | €74,000 | - | -€74,000 | |
| Profit (loss) carried forward | 14 | €19,532 | - | -€19,532 | |
| Amounts payable | 17/49 | €24,982 | €128,824 | +€103,842 | +416% |
| Amounts payable within one year | 42/48 | €24,053 | €127,521 | +€103,469 | +430% |
| Current portion of amounts payable after more than one year | 42 | €5,136 | - | -€5,136 | |
| Trade debts | 44 | €18,917 | €15,691 | -€3,226 | -17.1% |
| Suppliers | 440/4 | €18,917 | €15,691 | -€3,226 | -17.1% |
| Other amounts payable | 47/48 | - | €111,830 | +€111,830 | |
| Accrued charges and deferred income | 492/3 | €930 | €1,303 | +€373 | +40.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,735 | €22,445 | -€290 | -1.3% |
| Other operating charges | 640/8 | €864 | €880 | +€16 | +1.9% |
| Non-recurring operating charges | 66A | - | €1,377 | +€1,377 | |
| Gross operating margin | 9900 | €51,177 | €47,834 | -€3,343 | -6.5% |
| Operating profit (loss) | 9901 | €27,578 | €23,132 | -€4,446 | -16.1% |
| Financial income | 75/76B | €138 | €77 | -€61 | -43.9% |
| Recurring financial income | 75 | €138 | €77 | -€61 | -43.9% |
| Financial charges | 65/66B | €417 | €113 | -€304 | -72.9% |
| Recurring financial charges | 65 | €417 | €113 | -€304 | -72.9% |
| Profit (loss) for the period before taxes | 9903 | €27,299 | €23,096 | -€4,203 | -15.4% |
| Income taxes | 67/77 | €5,673 | €4,798 | -€875 | -15.4% |
| Profit (loss) for the period | 9904 | €21,625 | €18,298 | -€3,327 | -15.4% |
| Profit (loss) for the period to be appropriated | 9905 | €21,625 | €18,298 | -€3,327 | -15.4% |
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 28 October 2026 via checked.be.