Chloé: 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.
Chloé
Largest movements
- Tangible fixed assets -€23,652
down €23,652 (-16.4%), from €144,122 to €120,470
of which Other tangible fixed assets: -€27,424
- Cash +€10,416
up €10,416 (+33.4%), from €31,161 to €41,577
mainly Depreciation (+€32,869) and Net result for the year (+€29,051)
- Profit (loss) carried forward +€29,051
up €29,051 (+29.5%), from €98,636 to €127,687
- Tax, wage and social debts +€27,643
up €27,643 (+64.3%), from €42,961 to €70,603
of which Taxes: +€22,711
- Debts after one year -€25,645
down €25,645 (-44.7%), from €57,399 to €31,754
- Current portion of long-term debt -€23,171
down €23,171 (-47.5%), from €48,816 to €25,645
- Advances received -€19,359
no longer reported in 2025 (was €19,359)
- Gross operating margin +€18,567
up €18,567 (+11.6%), from €160,295 to €178,862
- Staff costs +€8,057
up €8,057 (+8.5%), from €94,761 to €102,817
- Financial income +€5,023
up €5,023 (+58.9%), from €8,523 to €13,546
- Taxes +€3,876
up €3,876 (+68.0%), from €5,700 to €9,576
- Financial charges -€2,927
down €2,927 (-14.8%), from €19,834 to €16,907
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 | €681,960 | €661,359 | -€20,601 | -3.0% |
| Fixed assets | 21/28 | €151,124 | €125,277 | -€25,847 | -17.1% |
| Intangible fixed assets | 21 | €7,002 | €4,807 | -€2,195 | -31.3% |
| Tangible fixed assets | 22/27 | €144,122 | €120,470 | -€23,652 | -16.4% |
| Plant, machinery and equipment | 23 | €1,168 | €82 | -€1,086 | -93.0% |
| Furniture and vehicles | 24 | €1,101 | €5,960 | +€4,858 | +441% |
| Other tangible fixed assets | 26 | €141,852 | €114,429 | -€27,424 | -19.3% |
| Current assets | 29/58 | €530,836 | €536,082 | +€5,246 | +1.0% |
| Stocks and contracts in progress | 3 | €491,307 | €489,630 | -€1,677 | -0.3% |
| Stocks | 30/36 | €491,307 | €489,630 | -€1,677 | -0.3% |
| Amounts receivable within one year | 40/41 | €8,011 | €4,875 | -€3,136 | -39.1% |
| Other amounts receivable | 41 | €8,011 | €4,875 | -€3,136 | -39.1% |
| Cash at bank and in hand | 54/58 | €31,161 | €41,577 | +€10,416 | +33.4% |
| Deferred charges and accrued income | 490/1 | €358 | - | -€358 | |
| Total equity and liabilities | 10/49 | €681,960 | €661,359 | -€20,601 | -3.0% |
| Equity | 10/15 | €118,636 | €147,687 | +€29,051 | +24.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €98,636 | €127,687 | +€29,051 | +29.5% |
| Amounts payable | 17/49 | €563,324 | €513,672 | -€49,652 | -8.8% |
| Amounts payable after more than one year | 17 | €57,399 | €31,754 | -€25,645 | -44.7% |
| Financial debts | 170/4 | €57,399 | €31,754 | -€25,645 | -44.7% |
| Amounts payable within one year | 42/48 | €496,402 | €473,519 | -€22,884 | -4.6% |
| Current portion of amounts payable after more than one year | 42 | €48,816 | €25,645 | -€23,171 | -47.5% |
| Financial debts | 43 | €61,980 | €59,621 | -€2,359 | -3.8% |
| Credit institutions | 430/8 | €61,980 | €59,621 | -€2,359 | -3.8% |
| Trade debts | 44 | €107,571 | €105,627 | -€1,944 | -1.8% |
| Suppliers | 440/4 | €107,571 | €105,627 | -€1,944 | -1.8% |
| Advances received on contracts in progress | 46 | €19,359 | - | -€19,359 | |
| Taxes, remuneration and social security | 45 | €42,961 | €70,603 | +€27,643 | +64.3% |
| Taxes | 450/3 | €27,765 | €50,476 | +€22,711 | +81.8% |
| Remuneration and social security | 454/9 | €15,196 | €20,128 | +€4,932 | +32.5% |
| Other amounts payable | 47/48 | €215,715 | €212,022 | -€3,693 | -1.7% |
| Accrued charges and deferred income | 492/3 | €9,523 | €8,399 | -€1,123 | -11.8% |
| Remuneration, social security and pensions | 62 | €94,761 | €102,817 | +€8,057 | +8.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,901 | €32,869 | -€32 | -0.1% |
| Other operating charges | 640/8 | €1,576 | €1,188 | -€388 | -24.6% |
| Gross operating margin | 9900 | €160,295 | €178,862 | +€18,567 | +11.6% |
| Operating profit (loss) | 9901 | €31,057 | €41,988 | +€10,931 | +35.2% |
| Financial income | 75/76B | €8,523 | €13,546 | +€5,023 | +58.9% |
| Recurring financial income | 75 | €8,523 | €13,546 | +€5,023 | +58.9% |
| Financial charges | 65/66B | €19,834 | €16,907 | -€2,927 | -14.8% |
| Recurring financial charges | 65 | €19,834 | €16,907 | -€2,927 | -14.8% |
| Profit (loss) for the period before taxes | 9903 | €19,745 | €38,627 | +€18,882 | +95.6% |
| Income taxes | 67/77 | €5,700 | €9,576 | +€3,876 | +68.0% |
| Profit (loss) for the period | 9904 | €14,045 | €29,051 | +€15,006 | +107% |
| Profit (loss) for the period to be appropriated | 9905 | €14,045 | €29,051 | +€15,006 | +107% |
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 15 October 2026 via checked.be.