CHASSIS LPV: what changed
Two fiscal 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 LPV
Largest movements
- Tangible fixed assets -€9,963
down €9,963 (-31.0%), from €32,174 to €22,211
of which Furniture and vehicles: -€9,780
- Cash +€3,516
up €3,516 (+10.5%), from €33,448 to €36,964
mainly Depreciation (+€9,963) and Net result for the year (+€9,787)
- Receivables within one year -€834
down €834 (-34.3%), from €2,431 to €1,597
of which Trade receivables: -€1,690
- Reserves +€9,000
up €9,000 (+38.3%), from €23,500 to €32,500
- Tax, wage and social debts -€7,977
down €7,977 (-62.6%), from €12,736 to €4,759
- Debts after one year -€3,405
down €3,405 (-32.6%), from €10,447 to €7,042
- Trade debts -€3,044
no longer reported in 2025 (was €3,044)
- Other debts -€2,650
down €2,650 (-35.2%), from €7,524 to €4,874
- Turnover -€19,894
down €19,894 (-14.4%), from €138,057 to €118,163
- Purchases and services -€14,217
down €14,217 (-13.4%), from €106,469 to €92,252
- Gross operating margin -€5,677
down €5,677 (-18.0%), from €31,588 to €25,911
- Taxes -€1,641
down €1,641 (-25.9%), from €6,342 to €4,701
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.
Cash bridge derived
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 | €68,360 | €61,242 | -€7,118 | -10.4% |
| Fixed assets | 21/28 | €32,174 | €22,211 | -€9,963 | -31.0% |
| Tangible fixed assets | 22/27 | €32,174 | €22,211 | -€9,963 | -31.0% |
| Furniture and vehicles | 24 | €31,620 | €21,840 | -€9,780 | -30.9% |
| Other tangible fixed assets | 26 | €554 | €371 | -€183 | -33.0% |
| Current assets | 29/58 | €36,186 | €39,031 | +€2,845 | +7.9% |
| Amounts receivable within one year | 40/41 | €2,431 | €1,597 | -€834 | -34.3% |
| Trade receivables | 40 | €2,431 | €741 | -€1,690 | -69.5% |
| Other amounts receivable | 41 | - | €856 | +€856 | |
| Cash at bank and in hand | 54/58 | €33,448 | €36,964 | +€3,516 | +10.5% |
| Deferred charges and accrued income | 490/1 | €307 | €470 | +€163 | +53.1% |
| Total equity and liabilities | 10/49 | €68,360 | €61,242 | -€7,118 | -10.4% |
| Equity | 10/15 | €31,375 | €41,162 | +€9,787 | +31.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €23,500 | €32,500 | +€9,000 | +38.3% |
| Distributable reserves | 133 | €23,500 | €32,500 | +€9,000 | +38.3% |
| Profit (loss) carried forward | 14 | €2,875 | €3,662 | +€787 | +27.4% |
| Amounts payable | 17/49 | €36,985 | €20,080 | -€16,905 | -45.7% |
| Amounts payable after more than one year | 17 | €10,447 | €7,042 | -€3,405 | -32.6% |
| Financial debts | 170/4 | €10,447 | €7,042 | -€3,405 | -32.6% |
| Amounts payable within one year | 42/48 | €26,538 | €13,038 | -€13,500 | -50.9% |
| Current portion of amounts payable after more than one year | 42 | €3,234 | €3,405 | +€171 | +5.3% |
| Trade debts | 44 | €3,044 | - | -€3,044 | |
| Suppliers | 440/4 | €3,044 | - | -€3,044 | |
| Taxes, remuneration and social security | 45 | €12,736 | €4,759 | -€7,977 | -62.6% |
| Taxes | 450/3 | €12,736 | €4,759 | -€7,977 | -62.6% |
| Other amounts payable | 47/48 | €7,524 | €4,874 | -€2,650 | -35.2% |
| Turnover | 70 | €138,057 | €118,163 | -€19,894 | -14.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €106,469 | €92,252 | -€14,217 | -13.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,964 | €9,963 | -€1 | 0.0% |
| Other operating charges | 640/8 | €726 | €676 | -€50 | -6.9% |
| Gross operating margin | 9900 | €31,588 | €25,911 | -€5,677 | -18.0% |
| Operating profit (loss) | 9901 | €20,898 | €15,272 | -€5,626 | -26.9% |
| Financial charges | 65/66B | €933 | €784 | -€149 | -16.0% |
| Recurring financial charges | 65 | €933 | €784 | -€149 | -16.0% |
| Profit (loss) for the period before taxes | 9903 | €19,965 | €14,488 | -€5,477 | -27.4% |
| Income taxes | 67/77 | €6,342 | €4,701 | -€1,641 | -25.9% |
| Profit (loss) for the period | 9904 | €13,623 | €9,787 | -€3,836 | -28.2% |
| Profit (loss) for the period to be appropriated | 9905 | €13,623 | €9,787 | -€3,836 | -28.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.