CHELOISE: 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.
CHELOISE
Largest movements
- Tangible fixed assets +€198,550
up €198,550 (+1130.8%), from €17,559 to €216,109
- Cash -€179,246
down €179,246 (-94.6%), from €189,554 to €10,307
mainly Investment in fixed assets (net) (-€209,000) and Net result for the year (-€21,032)
- Receivables within one year -€22,717
down €22,717 (-29.3%), from €77,647 to €54,931
- Deferred charges and accrued income -€16,409
down €16,409 (-19.1%), from €85,877 to €69,468
- Profit (loss) carried forward -€21,032
down €21,032 (-28.2%), from €74,510 to €53,479
- Current portion of long-term debt -€16,199
no longer reported in 2023 (was €16,199)
- Debts after one year +€16,199
up €16,199 (+13.8%), from €117,658 to €133,857
- Gross operating margin -€229,337
down €229,337, from €219,737 to -€9,600
- Depreciation +€10,450
new in 2023: €10,450
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €386,587 | €366,765 | -€19,822 | -5.1% |
| Fixed assets | 21/28 | €33,509 | €232,059 | +€198,550 | +592.5% |
| Tangible fixed assets | 22/27 | €17,559 | €216,109 | +€198,550 | +1130.8% |
| Land and buildings | 22 | €17,559 | €216,109 | +€198,550 | +1130.8% |
| Financial fixed assets | 28 | €15,950 | €15,950 | = | 0.0% |
| Current assets | 29/58 | €353,078 | €134,706 | -€218,372 | -61.8% |
| Amounts receivable within one year | 40/41 | €77,647 | €54,931 | -€22,717 | -29.3% |
| Other amounts receivable | 41 | €77,647 | €54,931 | -€22,717 | -29.3% |
| Cash at bank and in hand | 54/58 | €189,554 | €10,307 | -€179,246 | -94.6% |
| Deferred charges and accrued income | 490/1 | €85,877 | €69,468 | -€16,409 | -19.1% |
| Total equity and liabilities | 10/49 | €386,587 | €366,765 | -€19,822 | -5.1% |
| Equity | 10/15 | €194,970 | €173,939 | -€21,032 | -10.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €101,860 | €101,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €74,510 | €53,479 | -€21,032 | -28.2% |
| Amounts payable | 17/49 | €191,616 | €192,827 | +€1,210 | +0.6% |
| Amounts payable after more than one year | 17 | €117,658 | €133,857 | +€16,199 | +13.8% |
| Financial debts | 170/4 | €117,658 | €133,857 | +€16,199 | +13.8% |
| Amounts payable within one year | 42/48 | €73,959 | €58,970 | -€14,989 | -20.3% |
| Current portion of amounts payable after more than one year | 42 | €16,199 | - | -€16,199 | |
| Trade debts | 44 | €2,829 | €4,039 | +€1,211 | +42.8% |
| Suppliers | 440/4 | - | €1,210 | +€1,210 | |
| Bills of exchange payable | 441 | €2,829 | €2,829 | +€1 | 0.0% |
| Taxes, remuneration and social security | 45 | €54,931 | €54,931 | -€0 | 0.0% |
| Taxes | 450/3 | €54,931 | €54,931 | -€0 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €10,450 | +€10,450 | |
| Gross operating margin | 9900 | €219,737 | -€9,600 | -€229,337 | |
| Operating profit (loss) | 9901 | €219,737 | -€20,050 | -€239,787 | |
| Financial charges | 65/66B | €15 | €982 | +€967 | +6445.2% |
| Recurring financial charges | 65 | €15 | €55 | +€40 | +266.7% |
| Non-recurring financial charges | 66B | - | €927 | +€927 | |
| Profit (loss) for the period before taxes | 9903 | €219,722 | -€21,032 | -€240,754 | |
| Profit (loss) for the period | 9904 | €219,722 | -€21,032 | -€240,754 | |
| Profit (loss) for the period to be appropriated | 9905 | €219,722 | -€21,032 | -€240,754 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.