CHASSIS BESOMBES: 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.
CHASSIS BESOMBES
Largest movements
- Receivables within one year -€29,651
down €29,651 (-29.6%), from €100,129 to €70,478
of which Trade receivables: -€29,961
- Tangible fixed assets -€12,383
down €12,383 (-11.9%), from €103,728 to €91,345
of which Plant, machinery and equipment: -€7,276
- Stocks and contracts +€5,163
up €5,163 (+439%), from €1,177 to €6,340
- Cash -€2,733
down €2,733 (-42.2%), from €6,483 to €3,750
mainly Trade debts (-€30,055) and Other debts (-€17,445)
- Trade debts -€30,055
down €30,055 (-99.4%), from €30,235 to €180
- Other debts -€17,445
down €17,445 (-12.5%), from €139,109 to €121,663
- Reserves +€11,000
new in 2025: €11,000
- Debts after one year -€7,752
down €7,752 (-25.3%), from €30,644 to €22,892
- Tax, wage and social debts +€3,370
new in 2025: €3,370
- Purchases and services -€149,757
down €149,757 (-31.3%), from €478,436 to €328,679
- Gross operating margin +€11,976
up €11,976 (+34.1%), from €35,078 to €47,054
- Staff costs -€3,611
down €3,611 (-74.8%), from €4,829 to €1,217
- Taxes +€3,439
new in 2025: €3,439
- Other operating charges -€1,015
down €1,015 (-53.6%), from €1,892 to €877
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 | €212,624 | €172,822 | -€39,802 | -18.7% |
| Fixed assets | 21/28 | €104,428 | €91,845 | -€12,583 | -12.0% |
| Intangible fixed assets | 21 | €700 | €500 | -€200 | -28.6% |
| Tangible fixed assets | 22/27 | €103,728 | €91,345 | -€12,383 | -11.9% |
| Plant, machinery and equipment | 23 | €24,318 | €17,043 | -€7,276 | -29.9% |
| Furniture and vehicles | 24 | €51,079 | €51,068 | -€11 | 0.0% |
| Other tangible fixed assets | 26 | €28,331 | €23,234 | -€5,097 | -18.0% |
| Current assets | 29/58 | €108,196 | €80,978 | -€27,218 | -25.2% |
| Stocks and contracts in progress | 3 | €1,177 | €6,340 | +€5,163 | +439% |
| Stocks | 30/36 | €1,177 | €6,340 | +€5,163 | +439% |
| Amounts receivable within one year | 40/41 | €100,129 | €70,478 | -€29,651 | -29.6% |
| Trade receivables | 40 | €99,148 | €69,187 | -€29,961 | -30.2% |
| Other amounts receivable | 41 | €980 | €1,290 | +€310 | +31.6% |
| Cash at bank and in hand | 54/58 | €6,483 | €3,750 | -€2,733 | -42.2% |
| Deferred charges and accrued income | 490/1 | €408 | €411 | +€3 | +0.7% |
| Total equity and liabilities | 10/49 | €212,624 | €172,822 | -€39,802 | -18.7% |
| Equity | 10/15 | €5,172 | €16,965 | +€11,793 | +228% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | €5,000 | = | 0.0% |
| Other | 1109/19 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €11,000 | +€11,000 | |
| Distributable reserves | 133 | - | €11,000 | +€11,000 | |
| Profit (loss) carried forward | 14 | €172 | €965 | +€793 | +461% |
| Amounts payable | 17/49 | €207,452 | €155,858 | -€51,595 | -24.9% |
| Amounts payable after more than one year | 17 | €30,644 | €22,892 | -€7,752 | -25.3% |
| Financial debts | 170/4 | €30,644 | €22,892 | -€7,752 | -25.3% |
| Amounts payable within one year | 42/48 | €176,808 | €132,966 | -€43,842 | -24.8% |
| Current portion of amounts payable after more than one year | 42 | €7,465 | €7,752 | +€287 | +3.9% |
| Trade debts | 44 | €30,235 | €180 | -€30,055 | -99.4% |
| Suppliers | 440/4 | €30,235 | €180 | -€30,055 | -99.4% |
| Taxes, remuneration and social security | 45 | - | €3,370 | +€3,370 | |
| Taxes | 450/3 | - | €3,370 | +€3,370 | |
| Other amounts payable | 47/48 | €139,109 | €121,663 | -€17,445 | -12.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €478,436 | €328,679 | -€149,757 | -31.3% |
| Remuneration, social security and pensions | 62 | €4,829 | €1,217 | -€3,611 | -74.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,529 | €28,347 | +€818 | +3.0% |
| Other operating charges | 640/8 | €1,892 | €877 | -€1,015 | -53.6% |
| Gross operating margin | 9900 | €35,078 | €47,054 | +€11,976 | +34.1% |
| Operating profit (loss) | 9901 | €828 | €16,613 | +€15,784 | +1,906% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €656 | €1,385 | +€729 | +111% |
| Recurring financial charges | 65 | €656 | €1,385 | +€729 | +111% |
| Profit (loss) for the period before taxes | 9903 | €172 | €15,231 | +€15,059 | +8,753% |
| Income taxes | 67/77 | - | €3,439 | +€3,439 | |
| Profit (loss) for the period | 9904 | €172 | €11,793 | +€11,620 | +6,755% |
| Profit (loss) for the period to be appropriated | 9905 | €172 | €11,793 | +€11,620 | +6,755% |
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 26 October 2026 via checked.be.