CHATLEROI: 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.
CHATLEROI
Largest movements
- Receivables within one year +€33,830
up €33,830 (+117%), from €28,913 to €62,743
of which Other amounts receivable: +€33,039
- Cash +€23,483
up €23,483 (+38.2%), from €61,437 to €84,921
mainly Net result for the year (+€91,332) and Depreciation (+€15,191)
- Tangible fixed assets +€14,679
up €14,679 (+36.3%), from €40,484 to €55,163
of which Other tangible fixed assets: +€16,804
- Stocks and contracts +€7,238
up €7,238 (+29.8%), from €24,327 to €31,565
- Intangible fixed assets -€4,000
down €4,000 (-14.3%), from €28,000 to €24,000
- Reserves +€66,332
up €66,332 (+35.4%), from €187,200 to €253,532
- Tax, wage and social debts +€13,686
up €13,686 (+69.4%), from €19,728 to €33,414
of which Remuneration and social security: +€12,102
- Debts after one year -€12,306
down €12,306 (-59.6%), from €20,642 to €8,336
- Short-term financial debts +€6,976
new in 2025: €6,976
- Gross operating margin +€4,028
up €4,028 (+1.1%), from €358,618 to €362,646
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 | €291,700 | €365,467 | +€73,767 | +25.3% |
| Fixed assets | 21/28 | €68,484 | €79,163 | +€10,679 | +15.6% |
| Intangible fixed assets | 21 | €28,000 | €24,000 | -€4,000 | -14.3% |
| Tangible fixed assets | 22/27 | €40,484 | €55,163 | +€14,679 | +36.3% |
| Plant, machinery and equipment | 23 | €11,102 | €8,753 | -€2,348 | -21.2% |
| Furniture and vehicles | 24 | €6,114 | €6,337 | +€224 | +3.7% |
| Other tangible fixed assets | 26 | €23,269 | €40,073 | +€16,804 | +72.2% |
| Current assets | 29/58 | €223,216 | €286,304 | +€63,088 | +28.3% |
| Stocks and contracts in progress | 3 | €24,327 | €31,565 | +€7,238 | +29.8% |
| Stocks | 30/36 | €24,327 | €31,565 | +€7,238 | +29.8% |
| Amounts receivable within one year | 40/41 | €28,913 | €62,743 | +€33,830 | +117% |
| Trade receivables | 40 | €5,014 | €5,806 | +€792 | +15.8% |
| Other amounts receivable | 41 | €23,898 | €56,937 | +€33,039 | +138% |
| Current investments | 50/53 | €100,000 | €100,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €61,437 | €84,921 | +€23,483 | +38.2% |
| Deferred charges and accrued income | 490/1 | €8,539 | €7,075 | -€1,463 | -17.1% |
| Total equity and liabilities | 10/49 | €291,700 | €365,467 | +€73,767 | +25.3% |
| Equity | 10/15 | €192,200 | €258,532 | +€66,332 | +34.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €187,200 | €253,532 | +€66,332 | +35.4% |
| Distributable reserves | 133 | €187,200 | €253,532 | +€66,332 | +35.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €99,500 | €106,935 | +€7,435 | +7.5% |
| Amounts payable after more than one year | 17 | €20,642 | €8,336 | -€12,306 | -59.6% |
| Financial debts | 170/4 | €20,642 | €8,336 | -€12,306 | -59.6% |
| Amounts payable within one year | 42/48 | €78,858 | €98,599 | +€19,741 | +25.0% |
| Current portion of amounts payable after more than one year | 42 | €12,072 | €12,306 | +€233 | +1.9% |
| Financial debts | 43 | - | €6,976 | +€6,976 | |
| Credit institutions | 430/8 | - | €6,976 | +€6,976 | |
| Trade debts | 44 | €21,658 | €18,936 | -€2,722 | -12.6% |
| Suppliers | 440/4 | €21,658 | €18,936 | -€2,722 | -12.6% |
| Taxes, remuneration and social security | 45 | €19,728 | €33,414 | +€13,686 | +69.4% |
| Taxes | 450/3 | €14,644 | €16,228 | +€1,584 | +10.8% |
| Remuneration and social security | 454/9 | €5,084 | €17,186 | +€12,102 | +238% |
| Other amounts payable | 47/48 | €25,400 | €26,967 | +€1,567 | +6.2% |
| Remuneration, social security and pensions | 62 | €213,648 | €215,267 | +€1,619 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,789 | €15,191 | +€2,403 | +18.8% |
| Other operating charges | 640/8 | €4,684 | €4,483 | -€200 | -4.3% |
| Non-recurring operating charges | 66A | €1,970 | €2,846 | +€875 | +44.4% |
| Gross operating margin | 9900 | €358,618 | €362,646 | +€4,028 | +1.1% |
| Operating profit (loss) | 9901 | €125,528 | €124,859 | -€669 | -0.5% |
| Financial income | 75/76B | €1,157 | €4,308 | +€3,151 | +272% |
| Recurring financial income | 75 | €1,157 | €4,308 | +€3,151 | +272% |
| Financial charges | 65/66B | €12,087 | €13,157 | +€1,071 | +8.9% |
| Recurring financial charges | 65 | €12,087 | €13,157 | +€1,071 | +8.9% |
| Profit (loss) for the period before taxes | 9903 | €114,598 | €116,009 | +€1,412 | +1.2% |
| Income taxes | 67/77 | €24,113 | €24,677 | +€564 | +2.3% |
| Profit (loss) for the period | 9904 | €90,485 | €91,332 | +€848 | +0.9% |
| Profit (loss) for the period to be appropriated | 9905 | €90,485 | €91,332 | +€848 | +0.9% |
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 14 October 2026 via checked.be.