CHEMIN DES PRES: 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.
CHEMIN DES PRES
Largest movements
- Stocks and contracts -€7,713
down €7,713 (-18.1%), from €42,705 to €34,992
- Receivables within one year +€1,737
up €1,737 (+14.2%), from €12,263 to €14,000
of which Other amounts receivable: +€1,711
- Cash -€849
down €849 (-21.4%), from €3,964 to €3,115
mainly Debts after one year (-€24,789) and Receivables within one year (-€1,737)
- Debts after one year -€24,789
no longer reported in 2025 (was €24,789)
- Other debts +€16,411
up €16,411 (+55.3%), from €29,686 to €46,097
- Tax, wage and social debts +€1,582
up €1,582 (+223%), from €708 to €2,290
- Taxes +€1,387
up €1,387 (+308%), from €451 to €1,838
- Financial income +€774
up €774 (+301%), from €257 to €1,031
of which Non-recurring financial income: +€1,000
- Depreciation -€174
no longer reported in 2025 (was €174)
- Other operating charges -€116
down €116 (-4.9%), from €2,375 to €2,259
- Financial charges +€43
up €43 (+67.2%), from €64 to €107
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 | €70,684 | €63,859 | -€6,825 | -9.7% |
| Fixed assets | 21/28 | €11,752 | €11,752 | = | 0.0% |
| Tangible fixed assets | 22/27 | €11,752 | €11,752 | = | 0.0% |
| Land and buildings | 22 | €11,752 | €11,752 | = | 0.0% |
| Current assets | 29/58 | €58,932 | €52,107 | -€6,825 | -11.6% |
| Stocks and contracts in progress | 3 | €42,705 | €34,992 | -€7,713 | -18.1% |
| Stocks | 30/36 | €42,705 | €34,992 | -€7,713 | -18.1% |
| Amounts receivable within one year | 40/41 | €12,263 | €14,000 | +€1,737 | +14.2% |
| Trade receivables | 40 | - | €26 | +€26 | |
| Other amounts receivable | 41 | €12,263 | €13,974 | +€1,711 | +14.0% |
| Cash at bank and in hand | 54/58 | €3,964 | €3,115 | -€849 | -21.4% |
| Total equity and liabilities | 10/49 | €70,684 | €63,859 | -€6,825 | -9.7% |
| Equity | 10/15 | €12,568 | €13,118 | +€550 | +4.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,883 | -€7,333 | +€550 | +7.0% |
| Amounts payable | 17/49 | €58,116 | €50,741 | -€7,375 | -12.7% |
| Amounts payable after more than one year | 17 | €24,789 | - | -€24,789 | |
| Other amounts payable | 178/9 | €24,789 | - | -€24,789 | |
| Amounts payable within one year | 42/48 | €33,327 | €50,741 | +€17,414 | +52.3% |
| Trade debts | 44 | €2,933 | €2,354 | -€579 | -19.7% |
| Suppliers | 440/4 | €2,933 | €2,354 | -€579 | -19.7% |
| Taxes, remuneration and social security | 45 | €708 | €2,290 | +€1,582 | +223% |
| Taxes | 450/3 | €708 | €2,290 | +€1,582 | +223% |
| Other amounts payable | 47/48 | €29,686 | €46,097 | +€16,411 | +55.3% |
| Remuneration, social security and pensions | 62 | €384 | €400 | +€16 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €174 | - | -€174 | |
| Other operating charges | 640/8 | €2,375 | €2,259 | -€116 | -4.9% |
| Gross operating margin | 9900 | €4,081 | €4,123 | +€42 | +1.0% |
| Operating profit (loss) | 9901 | €1,148 | €1,464 | +€316 | +27.5% |
| Financial income | 75/76B | €257 | €1,031 | +€774 | +301% |
| Recurring financial income | 75 | €257 | €31 | -€226 | -87.9% |
| Non-recurring financial income | 76B | - | €1,000 | +€1,000 | |
| Financial charges | 65/66B | €64 | €107 | +€43 | +67.2% |
| Recurring financial charges | 65 | €64 | €107 | +€43 | +67.2% |
| Profit (loss) for the period before taxes | 9903 | €1,341 | €2,388 | +€1,047 | +78.1% |
| Income taxes | 67/77 | €451 | €1,838 | +€1,387 | +308% |
| Profit (loss) for the period | 9904 | €890 | €550 | -€340 | -38.2% |
| Profit (loss) for the period to be appropriated | 9905 | €890 | €550 | -€340 | -38.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.