LA CHAISE CREATION: 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.
LA CHAISE CREATION
Largest movements
- Receivables within one year +€2,803
up €2,803 (+34.1%), from €8,218 to €11,021
of which Trade receivables: +€1,759
- Deferred charges and accrued income +€956
up €956 (+389%), from €246 to €1,202
- Cash -€470
down €470 (-11.1%), from €4,219 to €3,749
mainly Receivables within one year (-€2,803) and Deferred charges and accrued income (-€956)
- Profit (loss) carried forward +€3,926
up €3,926 (+28.2%), from -€13,935 to -€10,009
- Tax, wage and social debts -€623
down €623 (-13.5%), from €4,628 to €4,005
- Accrued charges and deferred income -€245
down €245 (-83.1%), from €295 to €50
- Trade debts +€231
up €231 (+18.7%), from €1,235 to €1,466
- Gross operating margin +€11,129
up €11,129, from -€5,814 to €5,315
- Other operating charges +€796
up €796 (+277%), from €287 to €1,083
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 | €12,683 | €15,972 | +€3,289 | +25.9% |
| Current assets | 29/58 | €12,683 | €15,972 | +€3,289 | +25.9% |
| Amounts receivable within one year | 40/41 | €8,218 | €11,021 | +€2,803 | +34.1% |
| Trade receivables | 40 | €3,650 | €5,409 | +€1,759 | +48.2% |
| Other amounts receivable | 41 | €4,568 | €5,612 | +€1,044 | +22.9% |
| Cash at bank and in hand | 54/58 | €4,219 | €3,749 | -€470 | -11.1% |
| Deferred charges and accrued income | 490/1 | €246 | €1,202 | +€956 | +389% |
| Total equity and liabilities | 10/49 | €12,683 | €15,972 | +€3,289 | +25.9% |
| Equity | 10/15 | €6,525 | €10,451 | +€3,926 | +60.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | - | €18,600 | +€18,600 | |
| Issued capital | 100 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Profit (loss) carried forward | 14 | -€13,935 | -€10,009 | +€3,926 | +28.2% |
| Amounts payable | 17/49 | €6,158 | €5,521 | -€637 | -10.3% |
| Amounts payable within one year | 42/48 | €5,863 | €5,471 | -€392 | -6.7% |
| Trade debts | 44 | €1,235 | €1,466 | +€231 | +18.7% |
| Suppliers | 440/4 | €1,235 | €1,466 | +€231 | +18.7% |
| Taxes, remuneration and social security | 45 | €4,628 | €4,005 | -€623 | -13.5% |
| Taxes | 450/3 | €4,628 | €4,005 | -€623 | -13.5% |
| Accrued charges and deferred income | 492/3 | €295 | €50 | -€245 | -83.1% |
| Other operating charges | 640/8 | €287 | €1,083 | +€796 | +277% |
| Gross operating margin | 9900 | -€5,814 | €5,315 | +€11,129 | |
| Operating profit (loss) | 9901 | -€6,101 | €4,232 | +€10,333 | |
| Financial income | 75/76B | - | €14 | +€14 | |
| Recurring financial income | 75 | - | €14 | +€14 | |
| Non-recurring financial income | 76B | - | €14 | +€14 | |
| Financial charges | 65/66B | €124 | €179 | +€55 | +44.4% |
| Recurring financial charges | 65 | €124 | €179 | +€55 | +44.4% |
| Profit (loss) for the period before taxes | 9903 | -€6,225 | €4,067 | +€10,292 | |
| Income taxes | 67/77 | €140 | €141 | +€1 | +0.7% |
| Profit (loss) for the period | 9904 | -€6,365 | €3,926 | +€10,291 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,365 | €3,926 | +€10,291 |
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 24 October 2026 via checked.be.