LA CHAPELIERE: 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 CHAPELIERE
Largest movements
- Receivables within one year -€6,792
down €6,792 (-16.2%), from €42,047 to €35,254
of which Trade receivables: -€14,230
- Stocks and contracts +€4,610
up €4,610 (+32.4%), from €14,250 to €18,860
- Cash +€1,241
up €1,241 (+108%), from €1,145 to €2,387
mainly Other debts (+€18,000) and Tax, wage and social debts (+€7,372)
- Other debts +€18,000
up €18,000 (+106%), from €16,929 to €34,929
- Trade debts -€15,979
down €15,979 (-64.4%), from €24,829 to €8,850
- Tax, wage and social debts +€7,372
up €7,372 (+74.4%), from €9,903 to €17,274
of which Taxes: +€9,105
- Accrued charges and deferred income -€5,000
no longer reported in 2023 (was €5,000)
- Profit (loss) carried forward -€4,880
down €4,880, from €3,492 to -€1,388
- Taxes +€2,073
up €2,073, from -€134 to €1,939
- Gross operating margin -€1,771
down €1,771 (-29.4%), from €6,032 to €4,261
- Depreciation -€1,409
down €1,409 (-39.7%), from €3,551 to €2,141
- Financial income +€1,146
up €1,146 (+112%), from €1,021 to €2,167
- Financial charges +€1,108
up €1,108 (+29.7%), from €3,732 to €4,840
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €78,752 | €78,266 | -€487 | -0.6% |
| Fixed assets | 21/28 | €20,589 | €21,202 | +€613 | +3.0% |
| Tangible fixed assets | 22/27 | €7,726 | €8,339 | +€613 | +7.9% |
| Land and buildings | 22 | €6,516 | €5,456 | -€1,060 | -16.3% |
| Furniture and vehicles | 24 | €1,210 | €2,883 | +€1,673 | +138% |
| Financial fixed assets | 28 | €12,863 | €12,863 | = | 0.0% |
| Current assets | 29/58 | €58,164 | €57,064 | -€1,100 | -1.9% |
| Stocks and contracts in progress | 3 | €14,250 | €18,860 | +€4,610 | +32.4% |
| Stocks | 30/36 | €14,250 | €18,860 | +€4,610 | +32.4% |
| Amounts receivable within one year | 40/41 | €42,047 | €35,254 | -€6,792 | -16.2% |
| Trade receivables | 40 | €14,500 | €270 | -€14,230 | -98.1% |
| Other amounts receivable | 41 | €27,547 | €34,985 | +€7,438 | +27.0% |
| Cash at bank and in hand | 54/58 | €1,145 | €2,387 | +€1,241 | +108% |
| Deferred charges and accrued income | 490/1 | €722 | €563 | -€159 | -22.0% |
| Total equity and liabilities | 10/49 | €78,752 | €78,266 | -€487 | -0.6% |
| Equity | 10/15 | €22,092 | €17,212 | -€4,880 | -22.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,492 | -€1,388 | -€4,880 | |
| Amounts payable | 17/49 | €56,661 | €61,053 | +€4,393 | +7.8% |
| Amounts payable within one year | 42/48 | €51,661 | €61,053 | +€9,393 | +18.2% |
| Trade debts | 44 | €24,829 | €8,850 | -€15,979 | -64.4% |
| Suppliers | 440/4 | €24,829 | €8,850 | -€15,979 | -64.4% |
| Taxes, remuneration and social security | 45 | €9,903 | €17,274 | +€7,372 | +74.4% |
| Taxes | 450/3 | €8,169 | €17,274 | +€9,105 | +111% |
| Remuneration and social security | 454/9 | €1,734 | - | -€1,734 | |
| Other amounts payable | 47/48 | €16,929 | €34,929 | +€18,000 | +106% |
| Accrued charges and deferred income | 492/3 | €5,000 | - | -€5,000 | |
| Remuneration, social security and pensions | 62 | €3,086 | €2,387 | -€698 | -22.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,551 | €2,141 | -€1,409 | -39.7% |
| Other operating charges | 640/8 | €877 | - | -€877 | |
| Gross operating margin | 9900 | €6,032 | €4,261 | -€1,771 | -29.4% |
| Operating profit (loss) | 9901 | -€1,482 | -€268 | +€1,214 | +81.9% |
| Financial income | 75/76B | €1,021 | €2,167 | +€1,146 | +112% |
| Recurring financial income | 75 | €1,021 | €2,167 | +€1,146 | +112% |
| Financial charges | 65/66B | €3,732 | €4,840 | +€1,108 | +29.7% |
| Recurring financial charges | 65 | €3,732 | €4,840 | +€1,108 | +29.7% |
| Profit (loss) for the period before taxes | 9903 | -€4,193 | -€2,940 | +€1,253 | +29.9% |
| Income taxes | 67/77 | -€134 | €1,939 | +€2,073 | |
| Profit (loss) for the period | 9904 | -€4,059 | -€4,880 | -€821 | -20.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,059 | -€4,880 | -€821 | -20.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.