CHOLET: 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.
CHOLET
Largest movements
- Tangible fixed assets +€32,530
up €32,530 (+29.0%), from €112,196 to €144,727
of which Furniture and vehicles: +€36,277
- Deferred charges and accrued income -€12,792
no longer reported in 2024 (was €12,792)
- Stocks and contracts -€5,152
down €5,152 (-17.0%), from €30,330 to €25,179
- Receivables within one year +€2,851
up €2,851 (+57.3%), from €4,975 to €7,826
of which Trade receivables: +€6,382
- Reserves +€22,541
up €22,541 (+44.6%), from €50,488 to €73,030
of which Distributable reserves: +€22,541
- Accrued charges and deferred income +€20,000
new in 2024: €20,000
- Trade debts -€13,600
down €13,600 (-72.9%), from €18,667 to €5,067
- Debts after one year -€8,302
down €8,302 (-9.2%), from €90,451 to €82,149
- Tax, wage and social debts -€2,476
down €2,476 (-22.1%), from €11,228 to €8,751
- Gross operating margin +€19,080
up €19,080 (+68.4%), from €27,900 to €46,980
- Depreciation +€11,238
up €11,238 (+897.5%), from €1,252 to €12,490
- Other operating charges -€2,977
down €2,977 (-87.7%), from €3,395 to €418
- Financial charges +€2,522
up €2,522 (+66.9%), from €3,767 to €6,289
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 | €197,341 | €215,899 | +€18,558 | +9.4% |
| Fixed assets | 21/28 | €112,826 | €144,727 | +€31,900 | +28.3% |
| Tangible fixed assets | 22/27 | €112,196 | €144,727 | +€32,530 | +29.0% |
| Land and buildings | 22 | €111,248 | €107,502 | -€3,746 | -3.4% |
| Furniture and vehicles | 24 | €948 | €37,225 | +€36,277 | +3825.4% |
| Financial fixed assets | 28 | €630 | - | -€630 | |
| Current assets | 29/58 | €84,515 | €71,172 | -€13,343 | -15.8% |
| Stocks and contracts in progress | 3 | €30,330 | €25,179 | -€5,152 | -17.0% |
| Stocks | 30/36 | €30,330 | €25,179 | -€5,152 | -17.0% |
| Amounts receivable within one year | 40/41 | €4,975 | €7,826 | +€2,851 | +57.3% |
| Trade receivables | 40 | €1,444 | €7,826 | +€6,382 | +442.0% |
| Other amounts receivable | 41 | €3,531 | - | -€3,531 | |
| Cash at bank and in hand | 54/58 | €36,418 | €38,168 | +€1,750 | +4.8% |
| Deferred charges and accrued income | 490/1 | €12,792 | - | -€12,792 | |
| Total equity and liabilities | 10/49 | €197,341 | €215,899 | +€18,558 | +9.4% |
| Equity | 10/15 | €69,088 | €91,630 | +€22,541 | +32.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €50,488 | €73,030 | +€22,541 | +44.6% |
| Non-distributable reserves | 130/1 | €1,085 | €1,085 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,085 | €1,085 | = | 0.0% |
| Distributable reserves | 133 | €49,404 | €71,945 | +€22,541 | +45.6% |
| Amounts payable | 17/49 | €128,253 | €124,269 | -€3,983 | -3.1% |
| Amounts payable after more than one year | 17 | €90,451 | €82,149 | -€8,302 | -9.2% |
| Financial debts | 170/4 | €90,451 | €82,149 | -€8,302 | -9.2% |
| Amounts payable within one year | 42/48 | €37,802 | €22,121 | -€15,681 | -41.5% |
| Current portion of amounts payable after more than one year | 42 | €7,908 | €8,302 | +€394 | +5.0% |
| Trade debts | 44 | €18,667 | €5,067 | -€13,600 | -72.9% |
| Suppliers | 440/4 | €18,667 | €5,067 | -€13,600 | -72.9% |
| Taxes, remuneration and social security | 45 | €11,228 | €8,751 | -€2,476 | -22.1% |
| Taxes | 450/3 | €11,228 | €8,751 | -€2,476 | -22.1% |
| Accrued charges and deferred income | 492/3 | - | €20,000 | +€20,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,252 | €12,490 | +€11,238 | +897.5% |
| Other operating charges | 640/8 | €3,395 | €418 | -€2,977 | -87.7% |
| Gross operating margin | 9900 | €27,900 | €46,980 | +€19,080 | +68.4% |
| Operating profit (loss) | 9901 | €23,253 | €34,072 | +€10,819 | +46.5% |
| Financial income | 75/76B | €5 | €202 | +€197 | +3989.7% |
| Recurring financial income | 75 | €5 | €202 | +€197 | +3989.7% |
| Financial charges | 65/66B | €3,767 | €6,289 | +€2,522 | +66.9% |
| Recurring financial charges | 65 | €3,767 | €6,289 | +€2,522 | +66.9% |
| Profit (loss) for the period before taxes | 9903 | €19,491 | €27,986 | +€8,495 | +43.6% |
| Income taxes | 67/77 | €5,130 | €5,445 | +€314 | +6.1% |
| Profit (loss) for the period | 9904 | €14,360 | €22,541 | +€8,181 | +57.0% |
| Profit (loss) for the period to be appropriated | 9905 | €14,360 | €22,541 | +€8,181 | +57.0% |
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.