CHAPEL’SOINS: 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.
CHAPEL’SOINS
Largest movements
- Tangible fixed assets -€22,609
down €22,609 (-5.0%), from €453,823 to €431,214
of which Land and buildings: -€21,384
- Deferred charges and accrued income +€22,565
up €22,565 (+486%), from €4,645 to €27,210
- Receivables within one year -€22,088
down €22,088 (-56.6%), from €39,049 to €16,961
of which Trade receivables: -€33,707
- Debts after one year -€17,855
down €17,855 (-7.9%), from €226,938 to €209,083
- Profit (loss) carried forward -€12,577
down €12,577 (-12.8%), from €98,631 to €86,054
- Trade debts +€8,825
up €8,825 (+14.4%), from €61,194 to €70,020
- Tax, wage and social debts +€7,239
up €7,239 (+59.4%), from €12,183 to €19,422
of which Remuneration and social security: +€8,781
- Other debts -€6,418
down €6,418 (-7.7%), from €83,148 to €76,730
- Staff costs +€45,594
up €45,594 (+53.9%), from €84,538 to €130,132
- Depreciation +€21,061
up €21,061 (+438%), from €4,810 to €25,871
- Gross operating margin -€17,160
down €17,160 (-10.1%), from €169,904 to €152,744
- Taxes -€15,882
down €15,882 (-97.6%), from €16,266 to €384
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.
Derived cash bridge
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 | €508,217 | €487,438 | -€20,780 | -4.1% |
| Fixed assets | 21/28 | €454,186 | €431,577 | -€22,609 | -5.0% |
| Tangible fixed assets | 22/27 | €453,823 | €431,214 | -€22,609 | -5.0% |
| Land and buildings | 22 | €437,340 | €415,957 | -€21,384 | -4.9% |
| Furniture and vehicles | 24 | €16,483 | €15,257 | -€1,226 | -7.4% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €54,031 | €55,861 | +€1,829 | +3.4% |
| Amounts receivable within one year | 40/41 | €39,049 | €16,961 | -€22,088 | -56.6% |
| Trade receivables | 40 | €39,004 | €5,297 | -€33,707 | -86.4% |
| Other amounts receivable | 41 | €45 | €11,664 | +€11,619 | +25,901% |
| Cash at bank and in hand | 54/58 | €10,338 | €11,690 | +€1,352 | +13.1% |
| Deferred charges and accrued income | 490/1 | €4,645 | €27,210 | +€22,565 | +486% |
| Total equity and liabilities | 10/49 | €508,217 | €487,438 | -€20,780 | -4.1% |
| Equity | 10/15 | €104,631 | €92,054 | -€12,577 | -12.0% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €98,631 | €86,054 | -€12,577 | -12.8% |
| Amounts payable | 17/49 | €403,586 | €395,383 | -€8,203 | -2.0% |
| Amounts payable after more than one year | 17 | €226,938 | €209,083 | -€17,855 | -7.9% |
| Financial debts | 170/4 | €226,938 | €209,083 | -€17,855 | -7.9% |
| Amounts payable within one year | 42/48 | €176,648 | €186,300 | +€9,653 | +5.5% |
| Current portion of amounts payable after more than one year | 42 | €20,122 | €20,129 | +€7 | 0.0% |
| Trade debts | 44 | €61,194 | €70,020 | +€8,825 | +14.4% |
| Suppliers | 440/4 | €61,194 | €70,020 | +€8,825 | +14.4% |
| Taxes, remuneration and social security | 45 | €12,183 | €19,422 | +€7,239 | +59.4% |
| Taxes | 450/3 | €1,543 | - | -€1,543 | |
| Remuneration and social security | 454/9 | €10,641 | €19,422 | +€8,781 | +82.5% |
| Other amounts payable | 47/48 | €83,148 | €76,730 | -€6,418 | -7.7% |
| Remuneration, social security and pensions | 62 | €84,538 | €130,132 | +€45,594 | +53.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,810 | €25,871 | +€21,061 | +438% |
| Other operating charges | 640/8 | €2,767 | €2,588 | -€179 | -6.5% |
| Non-recurring operating charges | 66A | €4,319 | €104 | -€4,215 | -97.6% |
| Gross operating margin | 9900 | €169,904 | €152,744 | -€17,160 | -10.1% |
| Operating profit (loss) | 9901 | €73,469 | -€5,952 | -€79,421 | |
| Financial income | 75/76B | €0 | €34 | +€34 | +18,894% |
| Recurring financial income | 75 | €0 | €34 | +€34 | +18,894% |
| Financial charges | 65/66B | €7,693 | €6,275 | -€1,418 | -18.4% |
| Recurring financial charges | 65 | €7,693 | €6,275 | -€1,418 | -18.4% |
| Profit (loss) for the period before taxes | 9903 | €65,776 | -€12,193 | -€77,969 | |
| Income taxes | 67/77 | €16,266 | €384 | -€15,882 | -97.6% |
| Profit (loss) for the period | 9904 | €49,510 | -€12,577 | -€62,087 | |
| Profit (loss) for the period to be appropriated | 9905 | €49,510 | -€12,577 | -€62,087 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.