L. CHANE AND CO: 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.
L. CHANE AND CO
Largest movements
- Cash +€32,810
up €32,810 (+16.8%), from €194,784 to €227,593
mainly Net result for the year (+€36,103) and Other debts (+€34,498)
- Tangible fixed assets +€23,371
up €23,371 (+43.2%), from €54,043 to €77,414
of which Furniture and vehicles: +€20,783
- Other debts +€34,498
up €34,498 (+85.2%), from €40,481 to €74,979
- Tax, wage and social debts +€12,988
up €12,988 (+53.2%), from €24,421 to €37,409
of which Taxes: +€15,488
- Reserves +€7,637
up €7,637 (+4.9%), from €157,208 to €164,845
of which Tax-exempt reserves: +€7,637
- Gross operating margin -€13,362
down €13,362 (-17.4%), from €76,897 to €63,535
- Taxes -€6,112
down €6,112 (-27.1%), from €22,538 to €16,426
- Depreciation +€5,273
up €5,273 (+105%), from €5,030 to €10,303
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 | €273,147 | €325,472 | +€52,325 | +19.2% |
| Formation expenses | 20 | €1,207 | - | -€1,207 | |
| Fixed assets | 21/28 | €54,043 | €77,414 | +€23,371 | +43.2% |
| Tangible fixed assets | 22/27 | €54,043 | €77,414 | +€23,371 | +43.2% |
| Land and buildings | 22 | €49,092 | €51,680 | +€2,588 | +5.3% |
| Furniture and vehicles | 24 | €4,951 | €25,734 | +€20,783 | +420% |
| Current assets | 29/58 | €217,897 | €248,057 | +€30,161 | +13.8% |
| Amounts receivable within one year | 40/41 | €23,113 | €20,338 | -€2,775 | -12.0% |
| Trade receivables | 40 | €23,113 | €20,338 | -€2,775 | -12.0% |
| Cash at bank and in hand | 54/58 | €194,784 | €227,593 | +€32,810 | +16.8% |
| Deferred charges and accrued income | 490/1 | - | €127 | +€127 | |
| Total equity and liabilities | 10/49 | €273,147 | €325,472 | +€52,325 | +19.2% |
| Equity | 10/15 | €204,291 | €211,928 | +€7,637 | +3.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €157,208 | €164,845 | +€7,637 | +4.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €155,348 | €162,985 | +€7,637 | +4.9% |
| Profit (loss) carried forward | 14 | €40,883 | €40,883 | = | 0.0% |
| Amounts payable | 17/49 | €68,855 | €113,544 | +€44,688 | +64.9% |
| Amounts payable within one year | 42/48 | €68,855 | €113,544 | +€44,688 | +64.9% |
| Trade debts | 44 | €3,953 | €1,156 | -€2,798 | -70.8% |
| Suppliers | 440/4 | €3,953 | €1,156 | -€2,798 | -70.8% |
| Taxes, remuneration and social security | 45 | €24,421 | €37,409 | +€12,988 | +53.2% |
| Taxes | 450/3 | €21,921 | €37,409 | +€15,488 | +70.7% |
| Remuneration and social security | 454/9 | €2,500 | - | -€2,500 | |
| Other amounts payable | 47/48 | €40,481 | €74,979 | +€34,498 | +85.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,030 | €10,303 | +€5,273 | +105% |
| Other operating charges | 640/8 | €999 | €1,253 | +€254 | +25.4% |
| Gross operating margin | 9900 | €76,897 | €63,535 | -€13,362 | -17.4% |
| Operating profit (loss) | 9901 | €70,868 | €51,980 | -€18,889 | -26.7% |
| Financial income | 75/76B | €329 | €827 | +€498 | +151% |
| Recurring financial income | 75 | €329 | €827 | +€498 | +151% |
| Financial charges | 65/66B | €602 | €278 | -€323 | -53.7% |
| Recurring financial charges | 65 | €602 | €278 | -€323 | -53.7% |
| Profit (loss) for the period before taxes | 9903 | €70,596 | €52,529 | -€18,067 | -25.6% |
| Income taxes | 67/77 | €22,538 | €16,426 | -€6,112 | -27.1% |
| Profit (loss) for the period | 9904 | €48,058 | €36,103 | -€11,955 | -24.9% |
| Profit (loss) for the period to be appropriated | 9905 | €48,058 | €36,103 | -€11,955 | -24.9% |
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 26 October 2026 via checked.be.