DP CHALEUR: 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.
DP CHALEUR
Largest movements
- Tangible fixed assets -€29,211
down €29,211 (-35.4%), from €82,624 to €53,412
of which Furniture and vehicles: -€28,949
- Cash -€25,389
down €25,389 (-45.4%), from €55,900 to €30,511
mainly Debts after one year (-€22,848) and Contributions, distributions and other (-€20,000)
- Stocks and contracts +€2,905
up €2,905 (+24.4%), from €11,887 to €14,793
- Debts after one year -€22,848
down €22,848 (-48.0%), from €47,617 to €24,769
- Other debts -€13,952
down €13,952 (-21.3%), from €65,398 to €51,445
- Profit (loss) carried forward -€11,200
down €11,200 (-45.9%), from €24,399 to €13,199
- Tax, wage and social debts -€4,887
down €4,887 (-32.5%), from €15,024 to €10,137
of which Taxes: -€5,456
- Trade debts +€3,727
up €3,727 (+16.3%), from €22,869 to €26,596
- Staff costs +€24,616
up €24,616 (+27.3%), from €90,209 to €114,826
- Gross operating margin +€9,732
up €9,732 (+6.5%), from €149,078 to €158,810
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 | €204,113 | €153,499 | -€50,614 | -24.8% |
| Fixed assets | 21/28 | €82,624 | €53,412 | -€29,211 | -35.4% |
| Tangible fixed assets | 22/27 | €82,624 | €53,412 | -€29,211 | -35.4% |
| Land and buildings | 22 | €4,609 | €3,937 | -€673 | -14.6% |
| Plant, machinery and equipment | 23 | €3,183 | €3,594 | +€410 | +12.9% |
| Furniture and vehicles | 24 | €74,831 | €45,882 | -€28,949 | -38.7% |
| Current assets | 29/58 | €121,489 | €100,087 | -€21,403 | -17.6% |
| Stocks and contracts in progress | 3 | €11,887 | €14,793 | +€2,905 | +24.4% |
| Stocks | 30/36 | €11,887 | €14,793 | +€2,905 | +24.4% |
| Amounts receivable within one year | 40/41 | €47,988 | €49,301 | +€1,313 | +2.7% |
| Trade receivables | 40 | €25,802 | €33,345 | +€7,543 | +29.2% |
| Other amounts receivable | 41 | €22,186 | €15,956 | -€6,230 | -28.1% |
| Cash at bank and in hand | 54/58 | €55,900 | €30,511 | -€25,389 | -45.4% |
| Deferred charges and accrued income | 490/1 | €5,715 | €5,483 | -€232 | -4.1% |
| Total equity and liabilities | 10/49 | €204,113 | €153,499 | -€50,614 | -24.8% |
| Equity | 10/15 | €29,399 | €18,199 | -€11,200 | -38.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,399 | €13,199 | -€11,200 | -45.9% |
| Amounts payable | 17/49 | €174,714 | €135,301 | -€39,414 | -22.6% |
| Amounts payable after more than one year | 17 | €47,617 | €24,769 | -€22,848 | -48.0% |
| Financial debts | 170/4 | €47,617 | €24,769 | -€22,848 | -48.0% |
| Amounts payable within one year | 42/48 | €127,097 | €110,532 | -€16,566 | -13.0% |
| Current portion of amounts payable after more than one year | 42 | €23,807 | €22,353 | -€1,454 | -6.1% |
| Trade debts | 44 | €22,869 | €26,596 | +€3,727 | +16.3% |
| Suppliers | 440/4 | €22,869 | €26,596 | +€3,727 | +16.3% |
| Taxes, remuneration and social security | 45 | €15,024 | €10,137 | -€4,887 | -32.5% |
| Taxes | 450/3 | €9,656 | €4,200 | -€5,456 | -56.5% |
| Remuneration and social security | 454/9 | €5,368 | €5,938 | +€569 | +10.6% |
| Other amounts payable | 47/48 | €65,398 | €51,445 | -€13,952 | -21.3% |
| Remuneration, social security and pensions | 62 | €90,209 | €114,826 | +€24,616 | +27.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,680 | €31,112 | -€568 | -1.8% |
| Other operating charges | 640/8 | €1,724 | €2,578 | +€854 | +49.6% |
| Non-recurring operating charges | 66A | €167 | - | -€167 | |
| Gross operating margin | 9900 | €149,078 | €158,810 | +€9,732 | +6.5% |
| Operating profit (loss) | 9901 | €25,298 | €10,294 | -€15,004 | -59.3% |
| Financial income | 75/76B | €551 | €425 | -€126 | -22.9% |
| Recurring financial income | 75 | €551 | €425 | -€126 | -22.9% |
| Financial charges | 65/66B | €3,191 | €1,770 | -€1,422 | -44.6% |
| Recurring financial charges | 65 | €3,191 | €1,770 | -€1,422 | -44.6% |
| Profit (loss) for the period before taxes | 9903 | €22,658 | €8,950 | -€13,708 | -60.5% |
| Income taxes | 67/77 | €852 | €150 | -€702 | -82.4% |
| Profit (loss) for the period | 9904 | €21,806 | €8,800 | -€13,006 | -59.6% |
| Profit (loss) for the period to be appropriated | 9905 | €21,806 | €8,800 | -€13,006 | -59.6% |
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 20 October 2026 via checked.be.