CHATEAU CLASSICS: 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.
CHATEAU CLASSICS
Largest movements
- Stocks and contracts +€293,888
up €293,888 (+14.6%), from €2.0m to €2.3m
- Cash +€153,797
up €153,797 (+131%), from €117,392 to €271,190
mainly Debts after one year (+€194,064) and Net result for the year (+€186,070)
- Receivables within one year -€45,150
down €45,150 (-14.6%), from €309,003 to €263,853
of which Trade receivables: -€77,464
- Debts after one year +€194,064
up €194,064 (+9.2%), from €2.1m to €2.3m
of which Financial debts: +€204,854
- Profit (loss) carried forward +€176,570
up €176,570 (+26.3%), from -€672,204 to -€495,634
- Short-term financial debts -€79,000
down €79,000 (-26.7%), from €296,250 to €217,250
- Trade debts +€54,104
up €54,104 (+36.0%), from €150,490 to €204,594
- Gross operating margin +€142,587
up €142,587 (+75.4%), from €189,056 to €331,643
- Financial charges -€4,324
down €4,324 (-4.1%), from €106,148 to €101,823
- Other operating charges -€4,013
down €4,013 (-43.1%), from €9,319 to €5,307
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 | €3,198,436 | €3,562,667 | +€364,231 | +11.4% |
| Fixed assets | 21/28 | €749,497 | €711,370 | -€38,128 | -5.1% |
| Intangible fixed assets | 21 | €11,850 | €8,150 | -€3,700 | -31.2% |
| Tangible fixed assets | 22/27 | €737,647 | €703,220 | -€34,428 | -4.7% |
| Land and buildings | 22 | €725,468 | €691,420 | -€34,048 | -4.7% |
| Plant, machinery and equipment | 23 | €1,072 | €686 | -€386 | -36.0% |
| Furniture and vehicles | 24 | €2,207 | €2,214 | +€7 | +0.3% |
| Other tangible fixed assets | 26 | €8,900 | €8,900 | = | 0.0% |
| Current assets | 29/58 | €2,448,939 | €2,851,297 | +€402,359 | +16.4% |
| Stocks and contracts in progress | 3 | €2,015,175 | €2,309,063 | +€293,888 | +14.6% |
| Stocks | 30/36 | €2,015,175 | €2,309,063 | +€293,888 | +14.6% |
| Amounts receivable within one year | 40/41 | €309,003 | €263,853 | -€45,150 | -14.6% |
| Trade receivables | 40 | €77,586 | €123 | -€77,464 | -99.8% |
| Other amounts receivable | 41 | €231,417 | €263,731 | +€32,314 | +14.0% |
| Cash at bank and in hand | 54/58 | €117,392 | €271,190 | +€153,797 | +131% |
| Deferred charges and accrued income | 490/1 | €7,368 | €7,191 | -€176 | -2.4% |
| Total equity and liabilities | 10/49 | €3,198,436 | €3,562,667 | +€364,231 | +11.4% |
| Equity | 10/15 | €197,208 | €383,277 | +€186,070 | +94.4% |
| Contributions | 10/11 | €812,000 | €812,000 | = | 0.0% |
| Capital | 10 | €812,000 | €812,000 | = | 0.0% |
| Issued capital | 100 | €812,000 | €812,000 | = | 0.0% |
| Reserves | 13 | €57,412 | €66,912 | +€9,500 | +16.5% |
| Non-distributable reserves | 130/1 | €21,827 | €31,327 | +€9,500 | +43.5% |
| Legal reserve | 130 | €21,827 | €31,327 | +€9,500 | +43.5% |
| Distributable reserves | 133 | €35,585 | €35,585 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€672,204 | -€495,634 | +€176,570 | +26.3% |
| Amounts payable | 17/49 | €3,001,228 | €3,179,390 | +€178,161 | +5.9% |
| Amounts payable after more than one year | 17 | €2,114,590 | €2,308,654 | +€194,064 | +9.2% |
| Financial debts | 170/4 | €2,095,470 | €2,300,324 | +€204,854 | +9.8% |
| Other amounts payable | 178/9 | €19,120 | €8,330 | -€10,790 | -56.4% |
| Amounts payable within one year | 42/48 | €821,021 | €801,333 | -€19,688 | -2.4% |
| Financial debts | 43 | €296,250 | €217,250 | -€79,000 | -26.7% |
| Credit institutions | 430/8 | €296,250 | €217,250 | -€79,000 | -26.7% |
| Trade debts | 44 | €150,490 | €204,594 | +€54,104 | +36.0% |
| Suppliers | 440/4 | €150,490 | €204,594 | +€54,104 | +36.0% |
| Advances received on contracts in progress | 46 | €9,248 | €6,043 | -€3,205 | -34.7% |
| Taxes, remuneration and social security | 45 | €22,742 | €22,628 | -€114 | -0.5% |
| Taxes | 450/3 | €22,742 | €22,628 | -€114 | -0.5% |
| Other amounts payable | 47/48 | €342,291 | €350,818 | +€8,527 | +2.5% |
| Accrued charges and deferred income | 492/3 | €65,617 | €69,402 | +€3,785 | +5.8% |
| Non-recurring operating income | 76A | €121,996 | €23,256 | -€98,740 | -80.9% |
| Remuneration, social security and pensions | 62 | €1,228 | €758 | -€470 | -38.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,238 | €42,419 | +€181 | +0.4% |
| Other operating charges | 640/8 | €9,319 | €5,307 | -€4,013 | -43.1% |
| Gross operating margin | 9900 | €189,056 | €331,643 | +€142,587 | +75.4% |
| Operating profit (loss) | 9901 | €136,271 | €283,160 | +€146,889 | +108% |
| Financial income | 75/76B | €4,631 | €4,733 | +€102 | +2.2% |
| Recurring financial income | 75 | €4,631 | €4,733 | +€102 | +2.2% |
| Financial charges | 65/66B | €106,148 | €101,823 | -€4,324 | -4.1% |
| Recurring financial charges | 65 | €106,148 | €101,823 | -€4,324 | -4.1% |
| Profit (loss) for the period before taxes | 9903 | €34,754 | €186,070 | +€151,316 | +435% |
| Profit (loss) for the period | 9904 | €34,754 | €186,070 | +€151,316 | +435% |
| Profit (loss) for the period to be appropriated | 9905 | €34,754 | €186,070 | +€151,316 | +435% |
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.