Chapelou: 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.
Chapelou
Largest movements
- Cash -€3,622
down €3,622 (-85.5%), from €4,238 to €616
mainly Net result for the year (-€8,238) and Tax, wage and social debts (-€1,547)
- Receivables within one year -€990
down €990 (-23.8%), from €4,152 to €3,163
of which Trade receivables: -€1,392
- Profit (loss) carried forward -€8,238
down €8,238, from €1,518 to -€6,720
- Other debts +€5,926
new in 2025: €5,926
- Tax, wage and social debts -€1,547
down €1,547 (-63.1%), from €2,452 to €905
- Trade debts -€752
down €752 (-52.9%), from €1,420 to €669
- Gross operating margin -€9,819
down €9,819, from €1,921 to -€7,899
- Taxes -€379
down €379 (-100.0%), from €379 to €0
- Other operating charges +€189
new in 2025: €189
- Financial charges +€127
up €127 (+545.2%), from €23 to €151
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 | €8,390 | €3,779 | -€4,611 | -55.0% |
| Current assets | 29/58 | €8,390 | €3,779 | -€4,611 | -55.0% |
| Amounts receivable within one year | 40/41 | €4,152 | €3,163 | -€990 | -23.8% |
| Trade receivables | 40 | €1,392 | €0 | -€1,392 | -100.0% |
| Other amounts receivable | 41 | €2,761 | €3,163 | +€402 | +14.6% |
| Cash at bank and in hand | 54/58 | €4,238 | €616 | -€3,622 | -85.5% |
| Total equity and liabilities | 10/49 | €8,390 | €3,779 | -€4,611 | -55.0% |
| Equity | 10/15 | €4,518 | -€3,720 | -€8,238 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,518 | -€6,720 | -€8,238 | |
| Amounts payable | 17/49 | €3,872 | €7,499 | +€3,627 | +93.7% |
| Amounts payable within one year | 42/48 | €3,872 | €7,499 | +€3,627 | +93.7% |
| Trade debts | 44 | €1,420 | €669 | -€752 | -52.9% |
| Suppliers | 440/4 | €1,420 | €669 | -€752 | -52.9% |
| Taxes, remuneration and social security | 45 | €2,452 | €905 | -€1,547 | -63.1% |
| Taxes | 450/3 | €2,452 | €905 | -€1,547 | -63.1% |
| Other amounts payable | 47/48 | - | €5,926 | +€5,926 | |
| Other operating charges | 640/8 | - | €189 | +€189 | |
| Gross operating margin | 9900 | €1,921 | -€7,899 | -€9,819 | |
| Operating profit (loss) | 9901 | €1,921 | -€8,087 | -€10,008 | |
| Financial charges | 65/66B | €23 | €151 | +€127 | +545.2% |
| Recurring financial charges | 65 | €23 | €151 | +€127 | +545.2% |
| Profit (loss) for the period before taxes | 9903 | €1,897 | -€8,238 | -€10,135 | |
| Income taxes | 67/77 | €379 | €0 | -€379 | -100.0% |
| Profit (loss) for the period | 9904 | €1,518 | -€8,238 | -€9,756 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,518 | -€8,238 | -€9,756 |
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 11 October 2026 via checked.be.