Chélène: 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.
Chélène
Largest movements
- Tangible fixed assets +€114,263
up €114,263 (+1,070%), from €10,682 to €124,945
of which Furniture and vehicles: +€114,263
- Receivables within one year -€22,040
down €22,040 (-42.1%), from €52,308 to €30,268
of which Other amounts receivable: -€52,308
- Profit (loss) carried forward +€50,543
up €50,543 (+43.1%), from -€117,184 to -€66,642
- Other debts +€25,847
up €25,847 (+96.2%), from €26,876 to €52,723
- Debts after one year +€21,048
up €21,048 (+67.7%), from €31,111 to €52,160
- Current portion of long-term debt -€10,347
down €10,347 (-17.9%), from €57,778 to €47,431
- Tax, wage and social debts +€4,442
up €4,442 (+40.9%), from €10,866 to €15,308
- Depreciation -€66,016
down €66,016 (-99.4%), from €66,428 to €412
- Gross operating margin +€10,744
up €10,744 (+18.5%), from €58,016 to €68,760
- Financial charges -€2,844
down €2,844 (-44.4%), from €6,406 to €3,562
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €65,702 | €157,873 | +€92,171 | +140% |
| Fixed assets | 21/28 | €10,882 | €125,145 | +€114,263 | +1,050% |
| Tangible fixed assets | 22/27 | €10,682 | €124,945 | +€114,263 | +1,070% |
| Land and buildings | 22 | €0 | - | = | |
| Furniture and vehicles | 24 | €10,682 | €124,945 | +€114,263 | +1,070% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €54,820 | €32,728 | -€22,092 | -40.3% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €52,308 | €30,268 | -€22,040 | -42.1% |
| Trade receivables | 40 | - | €30,268 | +€30,268 | |
| Other amounts receivable | 41 | €52,308 | €0 | -€52,308 | -100% |
| Deferred charges and accrued income | 490/1 | €2,512 | €2,459 | -€52 | -2.1% |
| Total equity and liabilities | 10/49 | €65,702 | €157,873 | +€92,171 | +140% |
| Equity | 10/15 | -€75,100 | -€24,557 | +€50,543 | +67.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €29,685 | €29,685 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €29,685 | €29,685 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€117,184 | -€66,642 | +€50,543 | +43.1% |
| Amounts payable | 17/49 | €140,801 | €182,430 | +€41,629 | +29.6% |
| Amounts payable after more than one year | 17 | €31,111 | €52,160 | +€21,048 | +67.7% |
| Financial debts | 170/4 | €31,111 | €52,160 | +€21,048 | +67.7% |
| Amounts payable within one year | 42/48 | €109,147 | €129,479 | +€20,332 | +18.6% |
| Current portion of amounts payable after more than one year | 42 | €57,778 | €47,431 | -€10,347 | -17.9% |
| Financial debts | 43 | €3,000 | €3,111 | +€111 | +3.7% |
| Credit institutions | 430/8 | €3,000 | €3,111 | +€111 | +3.7% |
| Trade debts | 44 | €10,627 | €10,906 | +€279 | +2.6% |
| Suppliers | 440/4 | €10,627 | €10,906 | +€279 | +2.6% |
| Taxes, remuneration and social security | 45 | €10,866 | €15,308 | +€4,442 | +40.9% |
| Taxes | 450/3 | €10,866 | €15,308 | +€4,442 | +40.9% |
| Other amounts payable | 47/48 | €26,876 | €52,723 | +€25,847 | +96.2% |
| Accrued charges and deferred income | 492/3 | €543 | €791 | +€248 | +45.7% |
| Non-recurring operating income | 76A | - | €35,318 | +€35,318 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66,428 | €412 | -€66,016 | -99.4% |
| Other operating charges | 640/8 | €13,061 | €13,691 | +€631 | +4.8% |
| Gross operating margin | 9900 | €58,016 | €68,760 | +€10,744 | +18.5% |
| Operating profit (loss) | 9901 | -€21,473 | €54,657 | +€76,130 | |
| Financial income | 75/76B | €839 | €522 | -€317 | -37.8% |
| Recurring financial income | 75 | €839 | €522 | -€317 | -37.8% |
| Financial charges | 65/66B | €6,406 | €3,562 | -€2,844 | -44.4% |
| Recurring financial charges | 65 | €6,406 | €3,562 | -€2,844 | -44.4% |
| Profit (loss) for the period before taxes | 9903 | -€27,040 | €51,617 | +€78,657 | |
| Income taxes | 67/77 | €1,297 | €1,074 | -€223 | -17.2% |
| Profit (loss) for the period | 9904 | -€28,338 | €50,543 | +€78,881 | |
| Profit (loss) for the period to be appropriated | 9905 | -€28,338 | €50,543 | +€78,881 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.