Châssis Liège: 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.
Châssis Liège
Largest movements
- Tangible fixed assets +€115,255
up €115,255 (+815%), from €14,146 to €129,400
of which Land and buildings: +€112,377
- Receivables within one year -€33,299
down €33,299 (-18.3%), from €182,263 to €148,965
of which Trade receivables: -€26,752
- Cash -€10,316
down €10,316 (-44.1%), from €23,386 to €13,070
mainly Investment in fixed assets (net) (-€121,280) and Trade debts (-€44,055)
- Debts after one year +€106,024
new in 2025: €106,024
- Trade debts -€44,055
down €44,055 (-79.1%), from €55,677 to €11,622
- Other debts +€31,075
up €31,075 (+3,884%), from €800 to €31,875
- Profit (loss) carried forward -€24,109
down €24,109 (-18.6%), from €129,678 to €105,569
- Current portion of long-term debt +€10,515
new in 2025: €10,515
- Gross operating margin +€94,466
up €94,466 (+153%), from €61,794 to €156,260
- Staff costs +€27,100
up €27,100 (+38.5%), from €70,300 to €97,400
- Other operating charges +€19,099
up €19,099 (+1,115%), from €1,714 to €20,813
- Write-downs +€6,163
new in 2025: €6,163
- Financial charges +€4,526
up €4,526 (+84.6%), from €5,348 to €9,874
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 | €225,655 | €295,735 | +€70,079 | +31.1% |
| Fixed assets | 21/28 | €14,246 | €129,500 | +€115,255 | +809% |
| Tangible fixed assets | 22/27 | €14,146 | €129,400 | +€115,255 | +815% |
| Land and buildings | 22 | - | €112,377 | +€112,377 | |
| Plant, machinery and equipment | 23 | €915 | €449 | -€467 | -51.0% |
| Furniture and vehicles | 24 | €3,056 | €7,905 | +€4,849 | +159% |
| Other tangible fixed assets | 26 | €10,175 | €8,669 | -€1,505 | -14.8% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €211,410 | €166,234 | -€45,175 | -21.4% |
| Amounts receivable within one year | 40/41 | €182,263 | €148,965 | -€33,299 | -18.3% |
| Trade receivables | 40 | €109,130 | €82,378 | -€26,752 | -24.5% |
| Other amounts receivable | 41 | €73,133 | €66,587 | -€6,546 | -9.0% |
| Cash at bank and in hand | 54/58 | €23,386 | €13,070 | -€10,316 | -44.1% |
| Deferred charges and accrued income | 490/1 | €5,760 | €4,200 | -€1,560 | -27.1% |
| Total equity and liabilities | 10/49 | €225,655 | €295,735 | +€70,079 | +31.1% |
| Equity | 10/15 | €137,678 | €113,569 | -€24,109 | -17.5% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €129,678 | €105,569 | -€24,109 | -18.6% |
| Amounts payable | 17/49 | €87,977 | €182,165 | +€94,189 | +107% |
| Amounts payable after more than one year | 17 | - | €106,024 | +€106,024 | |
| Financial debts | 170/4 | - | €106,024 | +€106,024 | |
| Amounts payable within one year | 42/48 | €81,957 | €72,141 | -€9,816 | -12.0% |
| Current portion of amounts payable after more than one year | 42 | - | €10,515 | +€10,515 | |
| Trade debts | 44 | €55,677 | €11,622 | -€44,055 | -79.1% |
| Suppliers | 440/4 | €55,677 | €11,622 | -€44,055 | -79.1% |
| Taxes, remuneration and social security | 45 | €25,480 | €18,130 | -€7,350 | -28.8% |
| Taxes | 450/3 | €11,535 | €15,042 | +€3,507 | +30.4% |
| Remuneration and social security | 454/9 | €13,945 | €3,088 | -€10,856 | -77.9% |
| Other amounts payable | 47/48 | €800 | €31,875 | +€31,075 | +3,884% |
| Accrued charges and deferred income | 492/3 | €6,020 | €4,000 | -€2,020 | -33.6% |
| Non-recurring operating income | 76A | €4,900 | €935 | -€3,965 | -80.9% |
| Remuneration, social security and pensions | 62 | €70,300 | €97,400 | +€27,100 | +38.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,985 | €6,025 | +€2,040 | +51.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €6,163 | +€6,163 | |
| Other operating charges | 640/8 | €1,714 | €20,813 | +€19,099 | +1,115% |
| Gross operating margin | 9900 | €61,794 | €156,260 | +€94,466 | +153% |
| Operating profit (loss) | 9901 | -€14,205 | €25,859 | +€40,065 | |
| Financial income | 75/76B | €3,720 | €40 | -€3,680 | -98.9% |
| Recurring financial income | 75 | €3,720 | €40 | -€3,680 | -98.9% |
| Financial charges | 65/66B | €5,348 | €9,874 | +€4,526 | +84.6% |
| Recurring financial charges | 65 | €5,348 | €9,874 | +€4,526 | +84.6% |
| Profit (loss) for the period before taxes | 9903 | -€15,833 | €16,025 | +€31,858 | |
| Income taxes | 67/77 | €386 | €2,438 | +€2,053 | +533% |
| Profit (loss) for the period | 9904 | -€16,219 | €13,587 | +€29,805 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,219 | €13,587 | +€29,805 |
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 13 October 2026 via checked.be.