CHASSART CONSULT: 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.
CHASSART CONSULT
Largest movements
- Receivables within one year +€69,410
up €69,410 (+365%), from €19,017 to €88,427
of which Other amounts receivable: +€69,943
- Tangible fixed assets -€35,186
down €35,186 (-8.3%), from €424,119 to €388,933
of which Plant, machinery and equipment: -€27,055
- Profit (loss) carried forward +€51,178
up €51,178 (+12.5%), from €409,660 to €460,838
- Tax, wage and social debts -€13,409
down €13,409 (-60.9%), from €22,011 to €8,602
- Depreciation -€7,631
down €7,631 (-17.8%), from €42,817 to €35,186
- Gross operating margin -€4,337
down €4,337 (-4.0%), from €107,366 to €103,029
- Taxes -€2,780
down €2,780 (-17.0%), from €16,367 to €13,586
- Financial income +€2,193
new in 2025: €2,193
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 | €507,870 | €543,381 | +€35,511 | +7.0% |
| Fixed assets | 21/28 | €424,119 | €388,933 | -€35,186 | -8.3% |
| Tangible fixed assets | 22/27 | €424,119 | €388,933 | -€35,186 | -8.3% |
| Land and buildings | 22 | €189,859 | €183,831 | -€6,028 | -3.2% |
| Plant, machinery and equipment | 23 | €232,157 | €205,102 | -€27,055 | -11.7% |
| Furniture and vehicles | 24 | €2,103 | - | -€2,103 | |
| Current assets | 29/58 | €83,751 | €154,448 | +€70,697 | +84.4% |
| Amounts receivable within one year | 40/41 | €19,017 | €88,427 | +€69,410 | +365% |
| Trade receivables | 40 | €12,774 | €12,242 | -€533 | -4.2% |
| Other amounts receivable | 41 | €6,243 | €76,186 | +€69,943 | +1,120% |
| Cash at bank and in hand | 54/58 | €64,311 | €64,990 | +€678 | +1.1% |
| Deferred charges and accrued income | 490/1 | €423 | €1,031 | +€609 | +144% |
| Total equity and liabilities | 10/49 | €507,870 | €543,381 | +€35,511 | +7.0% |
| Equity | 10/15 | €483,036 | €534,215 | +€51,178 | +10.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €11,377 | €11,377 | = | 0.0% |
| Non-distributable reserves | 130/1 | €11,231 | €11,231 | = | 0.0% |
| Legal reserve | 130 | €11,231 | €11,231 | = | 0.0% |
| Distributable reserves | 133 | €145 | €145 | = | 0.0% |
| Profit (loss) carried forward | 14 | €409,660 | €460,838 | +€51,178 | +12.5% |
| Amounts payable | 17/49 | €24,834 | €9,166 | -€15,667 | -63.1% |
| Amounts payable within one year | 42/48 | €24,834 | €9,166 | -€15,667 | -63.1% |
| Trade debts | 44 | €2,823 | €565 | -€2,258 | -80.0% |
| Suppliers | 440/4 | €2,823 | €565 | -€2,258 | -80.0% |
| Taxes, remuneration and social security | 45 | €22,011 | €8,602 | -€13,409 | -60.9% |
| Taxes | 450/3 | €22,011 | €8,602 | -€13,409 | -60.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,817 | €35,186 | -€7,631 | -17.8% |
| Other operating charges | 640/8 | €4,490 | €4,522 | +€32 | +0.7% |
| Gross operating margin | 9900 | €107,366 | €103,029 | -€4,337 | -4.0% |
| Operating profit (loss) | 9901 | €60,059 | €63,320 | +€3,262 | +5.4% |
| Financial income | 75/76B | - | €2,193 | +€2,193 | |
| Recurring financial income | 75 | - | €2,193 | +€2,193 | |
| Financial charges | 65/66B | €785 | €748 | -€37 | -4.7% |
| Recurring financial charges | 65 | €785 | €748 | -€37 | -4.7% |
| Profit (loss) for the period before taxes | 9903 | €59,273 | €64,765 | +€5,491 | +9.3% |
| Income taxes | 67/77 | €16,367 | €13,586 | -€2,780 | -17.0% |
| Profit (loss) for the period | 9904 | €42,906 | €51,178 | +€8,272 | +19.3% |
| Profit (loss) for the period to be appropriated | 9905 | €42,906 | €51,178 | +€8,272 | +19.3% |
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 30 October 2026 via checked.be.