De Chartreuse: 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.
De Chartreuse
Largest movements
- Tangible fixed assets +€550,948
up €550,948 (+437%), from €126,090 to €677,038
of which Land and buildings: +€561,847
- Current investments -€50,000
no longer reported in 2025 (was €50,000)
- Receivables within one year +€46,362
up €46,362 (+143%), from €32,505 to €78,866
of which Trade receivables: +€44,002
- Cash +€10,941
up €10,941 (+413%), from €2,648 to €13,589
mainly Debts after one year (+€503,738) and Trade debts (+€66,919)
- Debts after one year +€503,738
up €503,738 (+403%), from €124,861 to €628,599
- Trade debts +€66,919
new in 2025: €66,919
- Reserves -€34,000
down €34,000 (-58.2%), from €58,391 to €24,391
of which Distributable reserves: -€34,000
- Profit (loss) carried forward +€21,516
up €21,516, from -€17,211 to €4,305
- Tax, wage and social debts -€15,491
down €15,491 (-84.0%), from €18,433 to €2,941
of which Taxes: -€10,096
- Staff costs -€30,418
down €30,418 (-82.5%), from €36,887 to €6,469
- Depreciation +€19,114
up €19,114 (+75.3%), from €25,370 to €44,484
- Financial charges +€7,976
up €7,976 (+63.5%), from €12,568 to €20,544
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 | €217,183 | €772,627 | +€555,444 | +256% |
| Fixed assets | 21/28 | €126,090 | €677,038 | +€550,948 | +437% |
| Tangible fixed assets | 22/27 | €126,090 | €677,038 | +€550,948 | +437% |
| Land and buildings | 22 | €41,645 | €603,492 | +€561,847 | +1,349% |
| Plant, machinery and equipment | 23 | €62,014 | €52,246 | -€9,768 | -15.8% |
| Furniture and vehicles | 24 | €22,431 | €21,301 | -€1,130 | -5.0% |
| Current assets | 29/58 | €91,093 | €95,589 | +€4,496 | +4.9% |
| Amounts receivable within one year | 40/41 | €32,505 | €78,866 | +€46,362 | +143% |
| Trade receivables | 40 | €22,568 | €66,570 | +€44,002 | +195% |
| Other amounts receivable | 41 | €9,937 | €12,297 | +€2,360 | +23.7% |
| Current investments | 50/53 | €50,000 | - | -€50,000 | |
| Cash at bank and in hand | 54/58 | €2,648 | €13,589 | +€10,941 | +413% |
| Deferred charges and accrued income | 490/1 | €5,940 | €3,134 | -€2,806 | -47.2% |
| Total equity and liabilities | 10/49 | €217,183 | €772,627 | +€555,444 | +256% |
| Equity | 10/15 | €62,180 | €49,696 | -€12,484 | -20.1% |
| Contributions | 10/11 | €21,000 | €21,000 | = | 0.0% |
| Reserves | 13 | €58,391 | €24,391 | -€34,000 | -58.2% |
| Non-distributable reserves | 130/1 | €2,100 | €2,100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,100 | €2,100 | = | 0.0% |
| Distributable reserves | 133 | €56,291 | €22,291 | -€34,000 | -60.4% |
| Profit (loss) carried forward | 14 | -€17,211 | €4,305 | +€21,516 | |
| Amounts payable | 17/49 | €155,003 | €722,931 | +€567,928 | +366% |
| Amounts payable after more than one year | 17 | €124,861 | €628,599 | +€503,738 | +403% |
| Financial debts | 170/4 | €124,861 | €628,599 | +€503,738 | +403% |
| Amounts payable within one year | 42/48 | €30,142 | €94,332 | +€64,190 | +213% |
| Current portion of amounts payable after more than one year | 42 | €7,809 | €22,073 | +€14,263 | +183% |
| Trade debts | 44 | - | €66,919 | +€66,919 | |
| Suppliers | 440/4 | - | €66,919 | +€66,919 | |
| Taxes, remuneration and social security | 45 | €18,433 | €2,941 | -€15,491 | -84.0% |
| Taxes | 450/3 | €13,037 | €2,941 | -€10,096 | -77.4% |
| Remuneration and social security | 454/9 | €5,395 | - | -€5,395 | |
| Other amounts payable | 47/48 | €3,900 | €2,400 | -€1,500 | -38.5% |
| Remuneration, social security and pensions | 62 | €36,887 | €6,469 | -€30,418 | -82.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,370 | €44,484 | +€19,114 | +75.3% |
| Other operating charges | 640/8 | €314 | €326 | +€12 | +3.7% |
| Gross operating margin | 9900 | €92,109 | €92,206 | +€98 | +0.1% |
| Operating profit (loss) | 9901 | €29,537 | €40,927 | +€11,390 | +38.6% |
| Financial income | 75/76B | €742 | €1,357 | +€615 | +82.8% |
| Recurring financial income | 75 | €742 | €1,357 | +€615 | +82.8% |
| Financial charges | 65/66B | €12,568 | €20,544 | +€7,976 | +63.5% |
| Recurring financial charges | 65 | €12,568 | €20,544 | +€7,976 | +63.5% |
| Profit (loss) for the period before taxes | 9903 | €17,711 | €21,740 | +€4,028 | +22.7% |
| Income taxes | 67/77 | €210 | €223 | +€14 | +6.5% |
| Profit (loss) for the period | 9904 | €17,502 | €21,516 | +€4,015 | +22.9% |
| Profit (loss) for the period to be appropriated | 9905 | €17,502 | €21,516 | +€4,015 | +22.9% |
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 14 October 2026 via checked.be.