CHATELAIN 2: 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.
CHATELAIN 2
Largest movements
- Tangible fixed assets -€158,958
down €158,958 (-5.3%), from €3.0m to €2.8m
- Cash +€69,994
up €69,994 (+206.3%), from €33,933 to €103,928
mainly Depreciation (+€168,867) and Other debts (+€114,564)
- Profit (loss) carried forward -€138,486
down €138,486 (-19.0%), from -€730,685 to -€869,171
- Other debts +€114,564
up €114,564 (+15.3%), from €748,013 to €862,577
- Debts after one year -€105,951
down €105,951 (-3.7%), from €2.9m to €2.8m
- Turnover +€278,586
new in 2024: €278,586
- Purchases and services +€123,145
new in 2024: €123,145
- Depreciation -€25,678
down €25,678 (-13.2%), from €194,545 to €168,867
- Other operating charges +€23,746
up €23,746 (+178.7%), from €13,288 to €37,034
- Financial charges +€22,561
up €22,561 (+31.7%), from €71,151 to €93,712
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,078,367 | €2,978,642 | -€99,725 | -3.2% |
| Fixed assets | 21/28 | €2,989,894 | €2,830,936 | -€158,958 | -5.3% |
| Tangible fixed assets | 22/27 | €2,989,894 | €2,830,936 | -€158,958 | -5.3% |
| Land and buildings | 22 | €2,989,894 | €2,830,936 | -€158,958 | -5.3% |
| Current assets | 29/58 | €88,473 | €147,706 | +€59,234 | +67.0% |
| Amounts receivable within one year | 40/41 | €51,039 | €40,136 | -€10,903 | -21.4% |
| Trade receivables | 40 | €23,839 | €18,502 | -€5,337 | -22.4% |
| Other amounts receivable | 41 | €27,200 | €21,634 | -€5,566 | -20.5% |
| Cash at bank and in hand | 54/58 | €33,933 | €103,928 | +€69,994 | +206.3% |
| Deferred charges and accrued income | 490/1 | €3,500 | €3,642 | +€142 | +4.1% |
| Total equity and liabilities | 10/49 | €3,078,367 | €2,978,642 | -€99,725 | -3.2% |
| Equity | 10/15 | -€724,485 | -€862,971 | -€138,486 | -19.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€730,685 | -€869,171 | -€138,486 | -19.0% |
| Amounts payable | 17/49 | €3,802,852 | €3,841,613 | +€38,762 | +1.0% |
| Amounts payable after more than one year | 17 | €2,896,249 | €2,790,298 | -€105,951 | -3.7% |
| Financial debts | 170/4 | €2,896,249 | €2,790,298 | -€105,951 | -3.7% |
| Amounts payable within one year | 42/48 | €901,182 | €1,022,527 | +€121,345 | +13.5% |
| Current portion of amounts payable after more than one year | 42 | €133,501 | €116,042 | -€17,459 | -13.1% |
| Trade debts | 44 | €19,668 | €43,908 | +€24,240 | +123.2% |
| Suppliers | 440/4 | €19,668 | €43,908 | +€24,240 | +123.2% |
| Other amounts payable | 47/48 | €748,013 | €862,577 | +€114,564 | +15.3% |
| Accrued charges and deferred income | 492/3 | €5,421 | €28,788 | +€23,367 | +431.0% |
| Turnover | 70 | - | €278,586 | +€278,586 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €123,145 | +€123,145 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €194,545 | €168,867 | -€25,678 | -13.2% |
| Other operating charges | 640/8 | €13,288 | €37,034 | +€23,746 | +178.7% |
| Gross operating margin | 9900 | €167,773 | €161,126 | -€6,646 | -4.0% |
| Operating profit (loss) | 9901 | -€40,061 | -€44,775 | -€4,714 | -11.8% |
| Financial charges | 65/66B | €71,151 | €93,712 | +€22,561 | +31.7% |
| Recurring financial charges | 65 | €71,151 | €93,712 | +€22,561 | +31.7% |
| Profit (loss) for the period before taxes | 9903 | -€111,212 | -€138,486 | -€27,274 | -24.5% |
| Profit (loss) for the period | 9904 | -€111,212 | -€138,486 | -€27,274 | -24.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€111,212 | -€138,486 | -€27,274 | -24.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.