Chapewerken Wouter: 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.
Chapewerken Wouter
Largest movements
- Tangible fixed assets -€66,875
down €66,875 (-25.6%), from €261,265 to €194,389
of which Furniture and vehicles: -€63,649
- Stocks and contracts +€14,260
new in 2024: €14,260
- Receivables within one year +€13,608
up €13,608 (+5.1%), from €265,696 to €279,303
of which Other amounts receivable: +€24,294
- Debts after one year -€73,589
down €73,589 (-32.1%), from €229,210 to €155,621
- Accrued charges and deferred income +€17,580
up €17,580 (+14,981%), from €117 to €17,698
- Profit (loss) carried forward +€15,290
up €15,290 (+63.2%), from -€24,209 to -€8,919
- Trade debts +€8,802
up €8,802 (+5.4%), from €162,252 to €171,054
- Gross operating margin +€60,506
up €60,506 (+115%), from €52,615 to €113,121
- Depreciation +€6,426
up €6,426 (+10.6%), from €60,449 to €66,875
- Staff costs +€6,160
up €6,160 (+758%), from €812 to €6,973
- Financial charges +€4,830
up €4,830 (+43.4%), from €11,121 to €15,951
- Other operating charges -€3,413
down €3,413 (-38.9%), from €8,768 to €5,355
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 | €538,763 | €505,617 | -€33,146 | -6.2% |
| Fixed assets | 21/28 | €261,265 | €194,389 | -€66,875 | -25.6% |
| Tangible fixed assets | 22/27 | €261,265 | €194,389 | -€66,875 | -25.6% |
| Plant, machinery and equipment | 23 | €555 | €288 | -€266 | -48.0% |
| Furniture and vehicles | 24 | €247,247 | €183,598 | -€63,649 | -25.7% |
| Other tangible fixed assets | 26 | €13,463 | €10,503 | -€2,960 | -22.0% |
| Current assets | 29/58 | €277,498 | €311,228 | +€33,729 | +12.2% |
| Stocks and contracts in progress | 3 | - | €14,260 | +€14,260 | |
| Stocks | 30/36 | - | €14,260 | +€14,260 | |
| Amounts receivable within one year | 40/41 | €265,696 | €279,303 | +€13,608 | +5.1% |
| Trade receivables | 40 | €151,723 | €141,036 | -€10,687 | -7.0% |
| Other amounts receivable | 41 | €113,973 | €138,267 | +€24,294 | +21.3% |
| Cash at bank and in hand | 54/58 | €10,915 | €15,823 | +€4,908 | +45.0% |
| Deferred charges and accrued income | 490/1 | €888 | €1,842 | +€954 | +107% |
| Total equity and liabilities | 10/49 | €538,763 | €505,617 | -€33,146 | -6.2% |
| Equity | 10/15 | €68,814 | €84,104 | +€15,290 | +22.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €86,823 | €86,823 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €84,963 | €84,963 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,209 | -€8,919 | +€15,290 | +63.2% |
| Amounts payable | 17/49 | €469,950 | €421,513 | -€48,436 | -10.3% |
| Amounts payable after more than one year | 17 | €229,210 | €155,621 | -€73,589 | -32.1% |
| Financial debts | 170/4 | €229,210 | €155,621 | -€73,589 | -32.1% |
| Amounts payable within one year | 42/48 | €240,622 | €248,195 | +€7,573 | +3.1% |
| Current portion of amounts payable after more than one year | 42 | €78,370 | €73,589 | -€4,780 | -6.1% |
| Trade debts | 44 | €162,252 | €171,054 | +€8,802 | +5.4% |
| Suppliers | 440/4 | €162,252 | €171,054 | +€8,802 | +5.4% |
| Taxes, remuneration and social security | 45 | €0 | €2,843 | +€2,843 | |
| Taxes | 450/3 | €0 | €2,843 | +€2,843 | |
| Other amounts payable | 47/48 | €0 | €708 | +€708 | |
| Accrued charges and deferred income | 492/3 | €117 | €17,698 | +€17,580 | +14,981% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €812 | €6,973 | +€6,160 | +758% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,449 | €66,875 | +€6,426 | +10.6% |
| Other operating charges | 640/8 | €8,768 | €5,355 | -€3,413 | -38.9% |
| Non-recurring operating charges | 66A | - | €4,243 | +€4,243 | |
| Gross operating margin | 9900 | €52,615 | €113,121 | +€60,506 | +115% |
| Operating profit (loss) | 9901 | -€17,415 | €29,675 | +€47,090 | |
| Financial income | 75/76B | €4,546 | €5,117 | +€571 | +12.6% |
| Recurring financial income | 75 | €4,546 | €5,117 | +€571 | +12.6% |
| Financial charges | 65/66B | €11,121 | €15,951 | +€4,830 | +43.4% |
| Recurring financial charges | 65 | €11,121 | €15,951 | +€4,830 | +43.4% |
| Profit (loss) for the period before taxes | 9903 | -€23,990 | €18,841 | +€42,831 | |
| Income taxes | 67/77 | €219 | €2,718 | +€2,499 | +1,139% |
| Profit (loss) for the period | 9904 | -€24,209 | €16,123 | +€40,332 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,209 | €16,123 | +€40,332 |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.