CHASSART POTATOES: 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 POTATOES
Largest movements
- Receivables within one year -€513,264
down €513,264 (-40.1%), from €1.3m to €767,413
of which Trade receivables: -€583,939
- Cash -€190,681
down €190,681 (-19.3%), from €986,293 to €795,613
mainly Trade debts (-€725,984) and Investment in fixed assets (net) (-€162,000)
- Tangible fixed assets +€88,456
up €88,456 (+33.5%), from €263,720 to €352,176
of which Plant, machinery and equipment: +€97,900
- Deferred charges and accrued income -€31,051
no longer reported in 2025 (was €31,051)
- Trade debts -€725,984
down €725,984 (-36.7%), from €2.0m to €1.3m
- Short-term financial debts -€100,000
no longer reported in 2025 (was €100,000)
- Reserves +€86,316
up €86,316 (+1,345%), from €6,418 to €92,734
of which Tax-exempt reserves: +€86,316
- Debts after one year +€80,900
up €80,900 (+66.5%), from €121,700 to €202,600
- Tax, wage and social debts -€44,646
down €44,646 (-77.0%), from €57,972 to €13,326
of which Taxes: -€45,902
- Gross operating margin +€136,740
up €136,740 (+62.9%), from €217,426 to €354,166
- Staff costs +€16,913
up €16,913 (+14.7%), from €114,716 to €131,629
- Depreciation +€10,550
up €10,550 (+16.7%), from €62,994 to €73,544
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 | €2,640,528 | €1,979,659 | -€660,869 | -25.0% |
| Fixed assets | 21/28 | €263,720 | €352,176 | +€88,456 | +33.5% |
| Tangible fixed assets | 22/27 | €263,720 | €352,176 | +€88,456 | +33.5% |
| Land and buildings | 22 | €55,563 | €52,595 | -€2,968 | -5.3% |
| Plant, machinery and equipment | 23 | €196,639 | €294,540 | +€97,900 | +49.8% |
| Furniture and vehicles | 24 | €11,519 | €5,041 | -€6,477 | -56.2% |
| Current assets | 29/58 | €2,376,807 | €1,627,482 | -€749,325 | -31.5% |
| Stocks and contracts in progress | 3 | €78,787 | €64,457 | -€14,330 | -18.2% |
| Stocks | 30/36 | €78,787 | €64,457 | -€14,330 | -18.2% |
| Amounts receivable within one year | 40/41 | €1,280,676 | €767,413 | -€513,264 | -40.1% |
| Trade receivables | 40 | €1,280,536 | €696,597 | -€583,939 | -45.6% |
| Other amounts receivable | 41 | €140 | €70,816 | +€70,675 | +50,313% |
| Cash at bank and in hand | 54/58 | €986,293 | €795,613 | -€190,681 | -19.3% |
| Deferred charges and accrued income | 490/1 | €31,051 | - | -€31,051 | |
| Total equity and liabilities | 10/49 | €2,640,528 | €1,979,659 | -€660,869 | -25.0% |
| Equity | 10/15 | €295,377 | €383,666 | +€88,289 | +29.9% |
| Contributions | 10/11 | €143,992 | €143,992 | = | 0.0% |
| Reserves | 13 | €6,418 | €92,734 | +€86,316 | +1,345% |
| Non-distributable reserves | 130/1 | €6,418 | €6,418 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,418 | €6,418 | = | 0.0% |
| Tax-exempt reserves | 132 | - | €86,316 | +€86,316 | |
| Profit (loss) carried forward | 14 | €144,967 | €146,940 | +€1,973 | +1.4% |
| Provisions and deferred taxes | 16 | - | €28,772 | +€28,772 | |
| Deferred taxes | 168 | - | €28,772 | +€28,772 | |
| Amounts payable | 17/49 | €2,345,151 | €1,567,221 | -€777,930 | -33.2% |
| Amounts payable after more than one year | 17 | €121,700 | €202,600 | +€80,900 | +66.5% |
| Financial debts | 170/4 | €121,700 | €202,600 | +€80,900 | +66.5% |
| Amounts payable within one year | 42/48 | €2,220,059 | €1,361,429 | -€858,630 | -38.7% |
| Current portion of amounts payable after more than one year | 42 | €27,100 | €39,100 | +€12,000 | +44.3% |
| Financial debts | 43 | €100,000 | - | -€100,000 | |
| Credit institutions | 430/8 | €100,000 | - | -€100,000 | |
| Trade debts | 44 | €1,978,733 | €1,252,750 | -€725,984 | -36.7% |
| Suppliers | 440/4 | €1,978,733 | €1,252,750 | -€725,984 | -36.7% |
| Taxes, remuneration and social security | 45 | €57,972 | €13,326 | -€44,646 | -77.0% |
| Taxes | 450/3 | €47,803 | €1,901 | -€45,902 | -96.0% |
| Remuneration and social security | 454/9 | €10,169 | €11,424 | +€1,256 | +12.3% |
| Other amounts payable | 47/48 | €56,254 | €56,254 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €3,392 | €3,192 | -€200 | -5.9% |
| Remuneration, social security and pensions | 62 | €114,716 | €131,629 | +€16,913 | +14.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,994 | €73,544 | +€10,550 | +16.7% |
| Other operating charges | 640/8 | €24,446 | €25,589 | +€1,143 | +4.7% |
| Gross operating margin | 9900 | €217,426 | €354,166 | +€136,740 | +62.9% |
| Operating profit (loss) | 9901 | €15,270 | €123,404 | +€108,134 | +708% |
| Financial income | 75/76B | €472 | €2,718 | +€2,246 | +476% |
| Recurring financial income | 75 | €472 | €2,718 | +€2,246 | +476% |
| Financial charges | 65/66B | €10,567 | €9,062 | -€1,505 | -14.2% |
| Recurring financial charges | 65 | €10,567 | €9,062 | -€1,505 | -14.2% |
| Profit (loss) for the period before taxes | 9903 | €5,175 | €117,061 | +€111,885 | +2,162% |
| Transfer from deferred taxes | 780 | - | €1,228 | +€1,228 | |
| Transfer to deferred taxes | 680 | - | €30,000 | +€30,000 | |
| Profit (loss) for the period | 9904 | €5,175 | €88,289 | +€83,113 | +1,606% |
| Transfer from tax-exempt reserves | 789 | - | €3,684 | +€3,684 | |
| Transfer to tax-exempt reserves | 689 | - | €90,000 | +€90,000 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,175 | €1,973 | -€3,203 | -61.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.