Chapelfield: 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.
Chapelfield
Largest movements
- Tangible fixed assets +€14,371
up €14,371 (+382%), from €3,759 to €18,130
of which Land and buildings: +€10,154
- Cash +€1,187
up €1,187 (+9.4%), from €12,638 to €13,825
mainly Debts after one year (+€9,289) and Current portion of long-term debt (+€7,609)
- Deferred charges and accrued income +€933
up €933 (+209%), from €447 to €1,380
- Debts after one year +€9,289
new in 2025: €9,289
- Current portion of long-term debt +€7,609
new in 2025: €7,609
- Trade debts +€4,537
up €4,537 (+3,627%), from €125 to €4,662
- Tax, wage and social debts -€4,300
down €4,300 (-38.0%), from €11,328 to €7,027
- Gross operating margin -€16,797
down €16,797 (-73.1%), from €22,978 to €6,181
- Taxes -€4,425
down €4,425 (-96.2%), from €4,599 to €175
- Depreciation +€2,893
up €2,893 (+3,243%), from €89 to €2,982
- Financial charges +€2,366
up €2,366 (+297%), from €796 to €3,161
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 | €31,968 | €48,778 | +€16,810 | +52.6% |
| Fixed assets | 21/28 | €3,759 | €18,130 | +€14,371 | +382% |
| Tangible fixed assets | 22/27 | €3,759 | €18,130 | +€14,371 | +382% |
| Land and buildings | 22 | - | €10,154 | +€10,154 | |
| Plant, machinery and equipment | 23 | €1,505 | €2,913 | +€1,407 | +93.5% |
| Furniture and vehicles | 24 | €2,253 | €5,064 | +€2,811 | +125% |
| Current assets | 29/58 | €28,210 | €30,648 | +€2,439 | +8.6% |
| Amounts receivable within one year | 40/41 | €15,125 | €15,444 | +€319 | +2.1% |
| Trade receivables | 40 | €15,125 | €15,444 | +€319 | +2.1% |
| Cash at bank and in hand | 54/58 | €12,638 | €13,825 | +€1,187 | +9.4% |
| Deferred charges and accrued income | 490/1 | €447 | €1,380 | +€933 | +209% |
| Total equity and liabilities | 10/49 | €31,968 | €48,778 | +€16,810 | +52.6% |
| Equity | 10/15 | €20,189 | €19,818 | -€370 | -1.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €17,189 | €17,189 | = | 0.0% |
| Distributable reserves | 133 | €17,189 | €17,189 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€370 | -€370 | |
| Amounts payable | 17/49 | €11,780 | €28,960 | +€17,181 | +146% |
| Amounts payable after more than one year | 17 | - | €9,289 | +€9,289 | |
| Financial debts | 170/4 | - | €9,289 | +€9,289 | |
| Amounts payable within one year | 42/48 | €11,780 | €19,657 | +€7,877 | +66.9% |
| Current portion of amounts payable after more than one year | 42 | - | €7,609 | +€7,609 | |
| Trade debts | 44 | €125 | €4,662 | +€4,537 | +3,627% |
| Suppliers | 440/4 | €125 | €4,662 | +€4,537 | +3,627% |
| Taxes, remuneration and social security | 45 | €11,328 | €7,027 | -€4,300 | -38.0% |
| Taxes | 450/3 | €11,328 | €7,027 | -€4,300 | -38.0% |
| Other amounts payable | 47/48 | €327 | €358 | +€31 | +9.6% |
| Accrued charges and deferred income | 492/3 | - | €14 | +€14 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €89 | €2,982 | +€2,893 | +3,243% |
| Other operating charges | 640/8 | €305 | €236 | -€69 | -22.5% |
| Gross operating margin | 9900 | €22,978 | €6,181 | -€16,797 | -73.1% |
| Operating profit (loss) | 9901 | €22,584 | €2,963 | -€19,621 | -86.9% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €796 | €3,161 | +€2,366 | +297% |
| Recurring financial charges | 65 | €796 | €3,161 | +€2,366 | +297% |
| Profit (loss) for the period before taxes | 9903 | €21,788 | -€196 | -€21,984 | |
| Income taxes | 67/77 | €4,599 | €175 | -€4,425 | -96.2% |
| Profit (loss) for the period | 9904 | €17,189 | -€370 | -€17,559 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,189 | -€370 | -€17,559 |
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 1 November 2026 via checked.be.