CHAPLIER CONSTRUCTION: 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.
CHAPLIER CONSTRUCTION
Largest movements
- Cash +€34,340
new in 2025: €34,340
mainly Depreciation (+€30,602) and Net result for the year (+€19,620)
- Tangible fixed assets -€26,105
down €26,105 (-12.1%), from €214,908 to €188,803
- Receivables within one year -€17,310
down €17,310 (-29.3%), from €59,066 to €41,756
of which Trade receivables: -€12,708
- Stocks and contracts -€7,109
down €7,109 (-24.1%), from €29,550 to €22,441
- Debts after one year -€26,627
down €26,627 (-17.9%), from €148,481 to €121,854
- Profit (loss) carried forward +€19,620
up €19,620 (+61.6%), from €31,841 to €51,460
- Trade debts -€9,785
down €9,785 (-25.5%), from €38,405 to €28,620
- Current portion of long-term debt -€7,830
down €7,830 (-22.0%), from €35,667 to €27,838
- Other debts +€6,494
up €6,494 (+863%), from €753 to €7,247
- Gross operating margin +€51,124
up €51,124 (+21.2%), from €240,956 to €292,080
- Staff costs -€17,693
down €17,693 (-7.3%), from €243,296 to €225,603
- Write-downs +€6,290
new in 2025: €6,290
- Financial charges -€3,252
down €3,252 (-33.8%), from €9,613 to €6,361
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 | €312,403 | €294,409 | -€17,994 | -5.8% |
| Fixed assets | 21/28 | €216,360 | €189,257 | -€27,102 | -12.5% |
| Intangible fixed assets | 21 | €997 | - | -€997 | |
| Tangible fixed assets | 22/27 | €214,908 | €188,803 | -€26,105 | -12.1% |
| Land and buildings | 22 | €176,853 | €170,359 | -€6,494 | -3.7% |
| Plant, machinery and equipment | 23 | €7,013 | €8,034 | +€1,022 | +14.6% |
| Furniture and vehicles | 24 | €16,045 | €7,313 | -€8,733 | -54.4% |
| Leasing and similar rights | 25 | €14,997 | €3,097 | -€11,900 | -79.3% |
| Financial fixed assets | 28 | €454 | €454 | = | 0.0% |
| Current assets | 29/58 | €96,044 | €105,152 | +€9,108 | +9.5% |
| Stocks and contracts in progress | 3 | €29,550 | €22,441 | -€7,109 | -24.1% |
| Stocks | 30/36 | €29,550 | €22,441 | -€7,109 | -24.1% |
| Amounts receivable within one year | 40/41 | €59,066 | €41,756 | -€17,310 | -29.3% |
| Trade receivables | 40 | €31,469 | €18,761 | -€12,708 | -40.4% |
| Other amounts receivable | 41 | €27,597 | €22,995 | -€4,602 | -16.7% |
| Cash at bank and in hand | 54/58 | - | €34,340 | +€34,340 | |
| Deferred charges and accrued income | 490/1 | €7,428 | €6,616 | -€812 | -10.9% |
| Total equity and liabilities | 10/49 | €312,403 | €294,409 | -€17,994 | -5.8% |
| Equity | 10/15 | €56,841 | €76,460 | +€19,620 | +34.5% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,841 | €51,460 | +€19,620 | +61.6% |
| Amounts payable | 17/49 | €255,563 | €217,949 | -€37,613 | -14.7% |
| Amounts payable after more than one year | 17 | €148,481 | €121,854 | -€26,627 | -17.9% |
| Financial debts | 170/4 | €148,481 | €121,854 | -€26,627 | -17.9% |
| Amounts payable within one year | 42/48 | €107,082 | €96,095 | -€10,986 | -10.3% |
| Current portion of amounts payable after more than one year | 42 | €35,667 | €27,838 | -€7,830 | -22.0% |
| Financial debts | 43 | €3,503 | - | -€3,503 | |
| Credit institutions | 430/8 | €3,503 | - | -€3,503 | |
| Trade debts | 44 | €38,405 | €28,620 | -€9,785 | -25.5% |
| Suppliers | 440/4 | €38,405 | €28,620 | -€9,785 | -25.5% |
| Taxes, remuneration and social security | 45 | €28,753 | €32,391 | +€3,638 | +12.7% |
| Taxes | 450/3 | €6,520 | €10,841 | +€4,322 | +66.3% |
| Remuneration and social security | 454/9 | €22,233 | €21,549 | -€684 | -3.1% |
| Other amounts payable | 47/48 | €753 | €7,247 | +€6,494 | +863% |
| Non-recurring operating income | 76A | €8,498 | €14,998 | +€6,500 | +76.5% |
| Remuneration, social security and pensions | 62 | €243,296 | €225,603 | -€17,693 | -7.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,420 | €30,602 | -€2,818 | -8.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €6,290 | +€6,290 | |
| Other operating charges | 640/8 | €3,041 | €3,160 | +€119 | +3.9% |
| Gross operating margin | 9900 | €240,956 | €292,080 | +€51,124 | +21.2% |
| Operating profit (loss) | 9901 | -€38,800 | €26,424 | +€65,224 | |
| Financial charges | 65/66B | €9,613 | €6,361 | -€3,252 | -33.8% |
| Recurring financial charges | 65 | €9,613 | €6,361 | -€3,252 | -33.8% |
| Profit (loss) for the period before taxes | 9903 | -€48,413 | €20,063 | +€68,476 | |
| Income taxes | 67/77 | €398 | €443 | +€45 | +11.3% |
| Profit (loss) for the period | 9904 | -€48,811 | €19,620 | +€68,431 | |
| Profit (loss) for the period to be appropriated | 9905 | -€48,811 | €19,620 | +€68,431 |
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 15 October 2026 via checked.be.