La Chaloupe: 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 Chaloupe
Largest movements
- Cash -€121,419
down €121,419 (-38.8%), from €313,196 to €191,777
mainly Accrued charges and deferred income (-€57,770) and Net result for the year (-€49,742)
- Tangible fixed assets -€28,334
down €28,334 (-12.3%), from €230,327 to €201,994
of which Land and buildings: -€25,314
- Receivables within one year +€14,110
up €14,110 (+11.3%), from €124,698 to €138,808
of which Trade receivables: +€34,953
- Accrued charges and deferred income -€57,770
down €57,770 (-80.3%), from €71,957 to €14,188
- Profit (loss) carried forward -€49,742
down €49,742 (-14.9%), from €333,653 to €283,911
- Debts within one year -€15,569
down €15,569 (-8.1%), from €192,848 to €177,279
of which Trade debts: -€25,794
- Investment grants -€7,465
down €7,465 (-9.9%), from €75,250 to €67,786
- Staff costs +€60,173
up €60,173 (+5.7%), from €1.1m to €1.1m
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 | €673,708 | €543,162 | -€130,546 | -19.4% |
| Fixed assets | 21/28 | €230,382 | €202,049 | -€28,334 | -12.3% |
| Tangible fixed assets | 22/27 | €230,327 | €201,994 | -€28,334 | -12.3% |
| Land and buildings | 22 | €220,884 | €195,570 | -€25,314 | -11.5% |
| Furniture and vehicles | 24 | €4,858 | €2,379 | -€2,479 | -51.0% |
| Other tangible fixed assets | 26 | €4,585 | €4,045 | -€540 | -11.8% |
| Financial fixed assets | 28 | €55 | €55 | = | 0.0% |
| Current assets | 29/58 | €443,326 | €341,114 | -€102,212 | -23.1% |
| Amounts receivable within one year | 40/41 | €124,698 | €138,808 | +€14,110 | +11.3% |
| Trade receivables | 40 | €14,480 | €49,433 | +€34,953 | +241.4% |
| Other amounts receivable | 41 | €110,218 | €89,375 | -€20,843 | -18.9% |
| Cash at bank and in hand | 54/58 | €313,196 | €191,777 | -€121,419 | -38.8% |
| Deferred charges and accrued income | 490/1 | €5,433 | €10,529 | +€5,097 | +93.8% |
| Total equity and liabilities | 10/49 | €673,708 | €543,162 | -€130,546 | -19.4% |
| Equity | 10/15 | €408,903 | €351,696 | -€57,207 | -14.0% |
| Profit (loss) carried forward | 14 | €333,653 | €283,911 | -€49,742 | -14.9% |
| Investment grants | 15 | €75,250 | €67,786 | -€7,465 | -9.9% |
| Amounts payable | 17/49 | €264,806 | €191,466 | -€73,339 | -27.7% |
| Amounts payable within one year | 42/48 | €192,848 | €177,279 | -€15,569 | -8.1% |
| Trade debts | 44 | €30,947 | €5,153 | -€25,794 | -83.3% |
| Suppliers | 440/4 | €30,947 | €5,153 | -€25,794 | -83.3% |
| Taxes, remuneration and social security | 45 | €158,107 | €167,631 | +€9,525 | +6.0% |
| Taxes | 450/3 | €26,460 | €31,359 | +€4,899 | +18.5% |
| Remuneration and social security | 454/9 | €131,647 | €136,273 | +€4,625 | +3.5% |
| Accrued charges and deferred income | 492/3 | €71,957 | €14,188 | -€57,770 | -80.3% |
| Remuneration, social security and pensions | 62 | €1,061,494 | €1,121,667 | +€60,173 | +5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,319 | €29,300 | -€19 | -0.1% |
| Other operating charges | 640/8 | - | €2,123 | +€2,123 | |
| Operating charges capitalised as restructuring costs | 649 | -€368 | - | +€368 | |
| Gross operating margin | 9900 | €1,095,542 | €1,095,468 | -€75 | 0.0% |
| Operating profit (loss) | 9901 | €5,098 | -€57,621 | -€62,719 | |
| Financial income | 75/76B | €9,379 | €8,927 | -€453 | -4.8% |
| Recurring financial income | 75 | €9,379 | €8,927 | -€453 | -4.8% |
| Financial charges | 65/66B | €1,063 | €1,048 | -€15 | -1.4% |
| Recurring financial charges | 65 | €1,063 | €1,048 | -€15 | -1.4% |
| Profit (loss) for the period before taxes | 9903 | €13,415 | -€49,742 | -€63,157 | |
| Profit (loss) for the period | 9904 | €13,415 | -€49,742 | -€63,157 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,415 | -€49,742 | -€63,157 |
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 10 October 2026 via checked.be.