Chaussures Dethier: 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.
Chaussures Dethier
Largest movements
- Stocks and contracts -€12,030
down €12,030 (-10.3%), from €116,721 to €104,691
- Tangible fixed assets -€9,907
down €9,907 (-26.3%), from €37,717 to €27,810
of which Furniture and vehicles: -€5,699
- Cash +€3,222
up €3,222 (+288%), from €1,120 to €4,342
mainly Trade debts (+€12,205) and Stocks and contracts (+€12,030)
- Deferred charges and accrued income +€2,962
up €2,962 (+184%), from €1,613 to €4,575
- Profit (loss) carried forward -€17,865
down €17,865, from €11,583 to -€6,281
- Trade debts +€12,205
up €12,205 (+76.5%), from €15,962 to €28,167
- Debts after one year -€6,275
down €6,275 (-33.8%), from €18,571 to €12,296
- Current portion of long-term debt -€2,166
down €2,166 (-15.3%), from €14,193 to €12,026
- Gross operating margin -€16,935
down €16,935 (-42.7%), from €39,683 to €22,748
- Staff costs -€2,265
down €2,265 (-7.6%), from €29,734 to €27,469
- Financial charges -€698
down €698 (-26.2%), from €2,667 to €1,969
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €161,922 | €146,169 | -€15,752 | -9.7% |
| Fixed assets | 21/28 | €38,015 | €28,108 | -€9,907 | -26.1% |
| Tangible fixed assets | 22/27 | €37,717 | €27,810 | -€9,907 | -26.3% |
| Furniture and vehicles | 24 | €20,895 | €15,196 | -€5,699 | -27.3% |
| Other tangible fixed assets | 26 | €16,823 | €12,614 | -€4,208 | -25.0% |
| Financial fixed assets | 28 | €298 | €298 | = | 0.0% |
| Current assets | 29/58 | €123,907 | €118,061 | -€5,846 | -4.7% |
| Stocks and contracts in progress | 3 | €116,721 | €104,691 | -€12,030 | -10.3% |
| Stocks | 30/36 | €116,721 | €104,691 | -€12,030 | -10.3% |
| Amounts receivable within one year | 40/41 | €4,452 | €4,452 | = | 0.0% |
| Other amounts receivable | 41 | €4,452 | €4,452 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,120 | €4,342 | +€3,222 | +288% |
| Deferred charges and accrued income | 490/1 | €1,613 | €4,575 | +€2,962 | +184% |
| Total equity and liabilities | 10/49 | €161,922 | €146,169 | -€15,752 | -9.7% |
| Equity | 10/15 | €88,754 | €70,889 | -€17,865 | -20.1% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €15,197 | €15,197 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Distributable reserves | 133 | €9,000 | €9,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,583 | -€6,281 | -€17,865 | |
| Amounts payable | 17/49 | €73,168 | €75,280 | +€2,112 | +2.9% |
| Amounts payable after more than one year | 17 | €18,571 | €12,296 | -€6,275 | -33.8% |
| Financial debts | 170/4 | €18,571 | €12,296 | -€6,275 | -33.8% |
| Amounts payable within one year | 42/48 | €54,597 | €62,984 | +€8,388 | +15.4% |
| Current portion of amounts payable after more than one year | 42 | €14,193 | €12,026 | -€2,166 | -15.3% |
| Financial debts | 43 | €586 | - | -€586 | |
| Credit institutions | 430/8 | €586 | - | -€586 | |
| Trade debts | 44 | €15,962 | €28,167 | +€12,205 | +76.5% |
| Suppliers | 440/4 | €15,962 | €28,167 | +€12,205 | +76.5% |
| Taxes, remuneration and social security | 45 | €5,856 | €4,791 | -€1,065 | -18.2% |
| Taxes | 450/3 | €5,856 | €4,791 | -€1,065 | -18.2% |
| Other amounts payable | 47/48 | €18,000 | €18,000 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €29,734 | €27,469 | -€2,265 | -7.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,907 | €9,907 | = | 0.0% |
| Other operating charges | 640/8 | €582 | €594 | +€11 | +1.9% |
| Gross operating margin | 9900 | €39,683 | €22,748 | -€16,935 | -42.7% |
| Operating profit (loss) | 9901 | -€541 | -€15,222 | -€14,681 | -2,716% |
| Financial income | 75/76B | €7 | €13 | +€5 | +72.4% |
| Recurring financial income | 75 | €7 | €13 | +€5 | +72.4% |
| Financial charges | 65/66B | €2,667 | €1,969 | -€698 | -26.2% |
| Recurring financial charges | 65 | €2,667 | €1,969 | -€698 | -26.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,200 | -€17,178 | -€13,978 | -437% |
| Income taxes | 67/77 | €765 | €687 | -€78 | -10.2% |
| Profit (loss) for the period | 9904 | -€3,965 | -€17,865 | -€13,900 | -351% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,965 | -€17,865 | -€13,900 | -351% |
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.