CHARPENTIER - CHENOIX: 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.
CHARPENTIER - CHENOIX
Largest movements
- Cash -€151,492
down €151,492 (-91.9%), from €164,833 to €13,341
mainly Net result for the year (-€134,613) and Other debts (-€89,355)
- Tangible fixed assets -€81,907
down €81,907 (-26.2%), from €312,894 to €230,988
- Receivables within one year -€14,722
down €14,722 (-63.2%), from €23,312 to €8,591
of which Trade receivables: -€12,985
- Stocks and contracts -€9,218
down €9,218 (-44.9%), from €20,525 to €11,307
- Profit (loss) carried forward -€134,613
down €134,613 (-490%), from -€27,481 to -€162,094
- Other debts -€89,355
down €89,355 (-67.0%), from €133,450 to €44,095
- Debts after one year -€48,205
down €48,205 (-16.1%), from €299,510 to €251,305
- Trade debts +€45,011
up €45,011 (+798%), from €5,642 to €50,653
- Current portion of long-term debt -€15,780
down €15,780 (-23.1%), from €68,314 to €52,533
- Staff costs +€87,265
up €87,265 (+36.0%), from €242,137 to €329,402
- Depreciation -€22,462
down €22,462 (-24.5%), from €91,664 to €69,202
- Financial charges +€7,029
up €7,029 (+54.0%), from €13,008 to €20,037
- Gross operating margin +€3,012
up €3,012 (+1.0%), from €286,925 to €289,937
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 | €522,316 | €266,904 | -€255,412 | -48.9% |
| Fixed assets | 21/28 | €313,646 | €230,988 | -€82,658 | -26.4% |
| Intangible fixed assets | 21 | €751 | - | -€751 | |
| Tangible fixed assets | 22/27 | €312,894 | €230,988 | -€81,907 | -26.2% |
| Plant, machinery and equipment | 23 | €62,897 | €36,696 | -€26,201 | -41.7% |
| Furniture and vehicles | 24 | €29,575 | €7,675 | -€21,900 | -74.0% |
| Other tangible fixed assets | 26 | €220,423 | €186,617 | -€33,806 | -15.3% |
| Current assets | 29/58 | €208,671 | €35,916 | -€172,754 | -82.8% |
| Stocks and contracts in progress | 3 | €20,525 | €11,307 | -€9,218 | -44.9% |
| Stocks | 30/36 | €20,525 | €11,307 | -€9,218 | -44.9% |
| Amounts receivable within one year | 40/41 | €23,312 | €8,591 | -€14,722 | -63.2% |
| Trade receivables | 40 | €20,145 | €7,160 | -€12,985 | -64.5% |
| Other amounts receivable | 41 | €3,167 | €1,431 | -€1,736 | -54.8% |
| Cash at bank and in hand | 54/58 | €164,833 | €13,341 | -€151,492 | -91.9% |
| Deferred charges and accrued income | 490/1 | - | €2,678 | +€2,678 | |
| Total equity and liabilities | 10/49 | €522,316 | €266,904 | -€255,412 | -48.9% |
| Equity | 10/15 | -€21,481 | -€156,094 | -€134,613 | -627% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,481 | -€162,094 | -€134,613 | -490% |
| Amounts payable | 17/49 | €543,797 | €422,998 | -€120,799 | -22.2% |
| Amounts payable after more than one year | 17 | €299,510 | €251,305 | -€48,205 | -16.1% |
| Financial debts | 170/4 | €299,510 | €251,305 | -€48,205 | -16.1% |
| Amounts payable within one year | 42/48 | €244,287 | €171,693 | -€72,594 | -29.7% |
| Current portion of amounts payable after more than one year | 42 | €68,314 | €52,533 | -€15,780 | -23.1% |
| Trade debts | 44 | €5,642 | €50,653 | +€45,011 | +798% |
| Suppliers | 440/4 | €5,642 | €50,653 | +€45,011 | +798% |
| Taxes, remuneration and social security | 45 | €36,881 | €24,411 | -€12,470 | -33.8% |
| Taxes | 450/3 | €15,125 | €12,471 | -€2,654 | -17.5% |
| Remuneration and social security | 454/9 | €21,756 | €11,940 | -€9,816 | -45.1% |
| Other amounts payable | 47/48 | €133,450 | €44,095 | -€89,355 | -67.0% |
| Non-recurring operating income | 76A | - | €26,811 | +€26,811 | |
| Remuneration, social security and pensions | 62 | €242,137 | €329,402 | +€87,265 | +36.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €91,664 | €69,202 | -€22,462 | -24.5% |
| Other operating charges | 640/8 | €1,887 | €699 | -€1,188 | -62.9% |
| Non-recurring operating charges | 66A | €20,961 | €5,209 | -€15,752 | -75.1% |
| Gross operating margin | 9900 | €286,925 | €289,937 | +€3,012 | +1.0% |
| Operating profit (loss) | 9901 | -€69,725 | -€114,576 | -€44,851 | -64.3% |
| Financial charges | 65/66B | €13,008 | €20,037 | +€7,029 | +54.0% |
| Recurring financial charges | 65 | €13,008 | €20,037 | +€7,029 | +54.0% |
| Profit (loss) for the period before taxes | 9903 | -€82,734 | -€134,613 | -€51,880 | -62.7% |
| Income taxes | 67/77 | €816 | - | -€816 | |
| Profit (loss) for the period | 9904 | -€83,549 | -€134,613 | -€51,064 | -61.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€83,549 | -€134,613 | -€51,064 | -61.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.