DE CHALOUPE: 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.
DE CHALOUPE
Largest movements
- Receivables after one year +€85,250
up €85,250 (+155.0%), from €55,000 to €140,250
- Receivables within one year -€10,321
down €10,321 (-50.2%), from €20,563 to €10,242
of which Other amounts receivable: -€19,434
- Tangible fixed assets -€6,788
down €6,788 (-2.0%), from €332,816 to €326,029
- Other debts +€144,693
new in 2025: €144,693
- Reserves -€47,611
down €47,611 (-22.0%), from €216,084 to €168,473
- Debts after one year -€19,737
down €19,737 (-7.6%), from €261,097 to €241,360
- Tax, wage and social debts -€10,114
down €10,114 (-93.1%), from €10,864 to €750
- Gross operating margin -€31,556
down €31,556 (-66.8%), from €47,254 to €15,698
- Financial income +€4,100
up €4,100 (+183.5%), from €2,234 to €6,334
- Taxes -€1,000
down €1,000 (-66.7%), from €1,500 to €500
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.
Cash bridge derived
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 | €531,429 | €598,480 | +€67,051 | +12.6% |
| Fixed assets | 21/28 | €454,776 | €447,989 | -€6,788 | -1.5% |
| Tangible fixed assets | 22/27 | €332,816 | €326,029 | -€6,788 | -2.0% |
| Land and buildings | 22 | €332,816 | €326,029 | -€6,788 | -2.0% |
| Financial fixed assets | 28 | €121,960 | €121,960 | = | 0.0% |
| Current assets | 29/58 | €76,652 | €150,492 | +€73,839 | +96.3% |
| Amounts receivable after more than one year | 29 | €55,000 | €140,250 | +€85,250 | +155.0% |
| Other amounts receivable | 291 | €55,000 | €140,250 | +€85,250 | +155.0% |
| Amounts receivable within one year | 40/41 | €20,563 | €10,242 | -€10,321 | -50.2% |
| Trade receivables | 40 | - | €9,113 | +€9,113 | |
| Other amounts receivable | 41 | €20,563 | €1,129 | -€19,434 | -94.5% |
| Cash at bank and in hand | 54/58 | €655 | - | -€655 | |
| Deferred charges and accrued income | 490/1 | €435 | - | -€435 | |
| Total equity and liabilities | 10/49 | €531,429 | €598,480 | +€67,051 | +12.6% |
| Equity | 10/15 | €234,676 | €187,065 | -€47,611 | -20.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €216,084 | €168,473 | -€47,611 | -22.0% |
| Distributable reserves | 133 | €216,084 | €168,473 | -€47,611 | -22.0% |
| Amounts payable | 17/49 | €296,753 | €411,416 | +€114,663 | +38.6% |
| Amounts payable after more than one year | 17 | €261,097 | €241,360 | -€19,737 | -7.6% |
| Financial debts | 170/4 | €261,097 | €241,360 | -€19,737 | -7.6% |
| Amounts payable within one year | 42/48 | €35,656 | €170,056 | +€134,400 | +376.9% |
| Current portion of amounts payable after more than one year | 42 | €19,260 | €19,737 | +€477 | +2.5% |
| Financial debts | 43 | - | €1,815 | +€1,815 | |
| Credit institutions | 430/8 | - | €1,815 | +€1,815 | |
| Trade debts | 44 | €5,532 | €3,061 | -€2,471 | -44.7% |
| Suppliers | 440/4 | €5,532 | €3,061 | -€2,471 | -44.7% |
| Taxes, remuneration and social security | 45 | €10,864 | €750 | -€10,114 | -93.1% |
| Taxes | 450/3 | €10,864 | €750 | -€10,114 | -93.1% |
| Other amounts payable | 47/48 | - | €144,693 | +€144,693 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,788 | €6,788 | = | 0.0% |
| Other operating charges | 640/8 | €1,601 | €2,007 | +€406 | +25.4% |
| Gross operating margin | 9900 | €47,254 | €15,698 | -€31,556 | -66.8% |
| Operating profit (loss) | 9901 | €38,865 | €6,903 | -€31,961 | -82.2% |
| Financial income | 75/76B | €2,234 | €6,334 | +€4,100 | +183.5% |
| Recurring financial income | 75 | €2,234 | €6,334 | +€4,100 | +183.5% |
| Financial charges | 65/66B | €7,895 | €7,466 | -€430 | -5.4% |
| Recurring financial charges | 65 | €7,895 | €7,466 | -€430 | -5.4% |
| Profit (loss) for the period before taxes | 9903 | €33,204 | €5,772 | -€27,432 | -82.6% |
| Income taxes | 67/77 | €1,500 | €500 | -€1,000 | -66.7% |
| Profit (loss) for the period | 9904 | €31,704 | €5,272 | -€26,432 | -83.4% |
| Profit (loss) for the period to be appropriated | 9905 | €31,704 | €5,272 | -€26,432 | -83.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.