Chèvremont Development: 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.
Chèvremont Development
Largest movements
- Financial fixed assets +€10,857
up €10,857 (+3.8%), from €288,421 to €299,277
- Cash -€6,466
down €6,466 (-96.9%), from €6,670 to €204
mainly Net result for the year (-€18,129) and Investment in fixed assets (net) (-€10,857)
- Debts after one year +€18,168
up €18,168 (+4.0%), from €454,206 to €472,374
- Profit (loss) carried forward -€18,129
down €18,129 (-10.1%), from -€179,249 to -€197,378
- Trade debts +€4,352
up €4,352 (+283.7%), from €1,534 to €5,886
- Gross operating margin +€5,269
up €5,269 (+34.6%), from -€15,249 to -€9,980
- Financial income +€1,255
up €1,255 (+13.1%), from €9,602 to €10,857
- Financial charges +€405
up €405 (+2.2%), from €18,214 to €18,619
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €295,091 | €299,482 | +€4,391 | +1.5% |
| Fixed assets | 21/28 | €288,421 | €299,277 | +€10,857 | +3.8% |
| Financial fixed assets | 28 | €288,421 | €299,277 | +€10,857 | +3.8% |
| Current assets | 29/58 | €6,670 | €204 | -€6,466 | -96.9% |
| Cash at bank and in hand | 54/58 | €6,670 | €204 | -€6,466 | -96.9% |
| Total equity and liabilities | 10/49 | €295,091 | €299,482 | +€4,391 | +1.5% |
| Equity | 10/15 | -€160,649 | -€178,778 | -€18,129 | -11.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€179,249 | -€197,378 | -€18,129 | -10.1% |
| Amounts payable | 17/49 | €455,740 | €478,260 | +€22,520 | +4.9% |
| Amounts payable after more than one year | 17 | €454,206 | €472,374 | +€18,168 | +4.0% |
| Other amounts payable | 178/9 | €454,206 | €472,374 | +€18,168 | +4.0% |
| Amounts payable within one year | 42/48 | €1,534 | €5,886 | +€4,352 | +283.7% |
| Trade debts | 44 | €1,534 | €5,886 | +€4,352 | +283.7% |
| Suppliers | 440/4 | €1,534 | €5,886 | +€4,352 | +283.7% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | -€15,249 | -€9,980 | +€5,269 | +34.6% |
| Operating profit (loss) | 9901 | -€15,633 | -€10,367 | +€5,266 | +33.7% |
| Financial income | 75/76B | €9,602 | €10,857 | +€1,255 | +13.1% |
| Recurring financial income | 75 | €9,602 | €10,857 | +€1,255 | +13.1% |
| Financial charges | 65/66B | €18,214 | €18,619 | +€405 | +2.2% |
| Recurring financial charges | 65 | €18,214 | €18,619 | +€405 | +2.2% |
| Profit (loss) for the period before taxes | 9903 | -€24,245 | -€18,129 | +€6,116 | +25.2% |
| Profit (loss) for the period | 9904 | -€24,245 | -€18,129 | +€6,116 | +25.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,245 | -€18,129 | +€6,116 | +25.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.