LA CHAPELLE: 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 CHAPELLE
Largest movements
- Cash +€62,584
up €62,584 (+59.8%), from €104,651 to €167,235
mainly Net result for the year (+€66,259) and Tax, wage and social debts (+€26,366)
- Receivables within one year +€49,500
up €49,500 (+198%), from €24,973 to €74,473
of which Trade receivables: +€47,428
- Deferred charges and accrued income -€23,543
no longer reported in 2025 (was €23,543)
- Reserves +€66,259
up €66,259 (+46.0%), from €144,061 to €210,320
- Tax, wage and social debts +€26,366
up €26,366 (+430%), from €6,131 to €32,497
- Trade debts -€3,669
down €3,669 (-51.0%), from €7,200 to €3,531
- Gross operating margin +€77,779
up €77,779 (+288%), from €27,018 to €104,798
- Taxes +€21,304
up €21,304 (+312%), from €6,831 to €28,135
- Financial charges +€3,024
up €3,024 (+167%), from €1,807 to €4,831
- Other operating charges +€1,346
up €1,346 (+288%), from €467 to €1,813
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 | €169,792 | €258,748 | +€88,957 | +52.4% |
| Fixed assets | 21/28 | €16,624 | €17,040 | +€416 | +2.5% |
| Tangible fixed assets | 22/27 | €16,624 | €17,040 | +€416 | +2.5% |
| Plant, machinery and equipment | 23 | - | €14,101 | +€14,101 | |
| Furniture and vehicles | 24 | €13,285 | - | -€13,285 | |
| Other tangible fixed assets | 26 | €3,339 | €2,940 | -€400 | -12.0% |
| Current assets | 29/58 | €153,167 | €241,708 | +€88,541 | +57.8% |
| Amounts receivable within one year | 40/41 | €24,973 | €74,473 | +€49,500 | +198% |
| Trade receivables | 40 | €9,835 | €57,263 | +€47,428 | +482% |
| Other amounts receivable | 41 | €15,138 | €17,210 | +€2,072 | +13.7% |
| Cash at bank and in hand | 54/58 | €104,651 | €167,235 | +€62,584 | +59.8% |
| Deferred charges and accrued income | 490/1 | €23,543 | - | -€23,543 | |
| Total equity and liabilities | 10/49 | €169,792 | €258,748 | +€88,957 | +52.4% |
| Equity | 10/15 | €156,461 | €222,720 | +€66,259 | +42.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €144,061 | €210,320 | +€66,259 | +46.0% |
| Distributable reserves | 133 | €144,061 | €210,320 | +€66,259 | +46.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €13,331 | €36,028 | +€22,697 | +170% |
| Amounts payable within one year | 42/48 | €13,331 | €36,028 | +€22,697 | +170% |
| Trade debts | 44 | €7,200 | €3,531 | -€3,669 | -51.0% |
| Suppliers | 440/4 | €7,200 | €3,531 | -€3,669 | -51.0% |
| Taxes, remuneration and social security | 45 | €6,131 | €32,497 | +€26,366 | +430% |
| Taxes | 450/3 | €6,131 | €32,497 | +€26,366 | +430% |
| Non-recurring operating income | 76A | €343 | - | -€343 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,724 | €3,759 | +€36 | +1.0% |
| Other operating charges | 640/8 | €467 | €1,813 | +€1,346 | +288% |
| Gross operating margin | 9900 | €27,018 | €104,798 | +€77,779 | +288% |
| Operating profit (loss) | 9901 | €22,828 | €99,226 | +€76,397 | +335% |
| Financial income | 75/76B | €136 | €0 | -€136 | -100.0% |
| Recurring financial income | 75 | €136 | €0 | -€136 | -100.0% |
| Financial charges | 65/66B | €1,807 | €4,831 | +€3,024 | +167% |
| Recurring financial charges | 65 | €1,807 | €4,831 | +€3,024 | +167% |
| Profit (loss) for the period before taxes | 9903 | €21,157 | €94,395 | +€73,237 | +346% |
| Income taxes | 67/77 | €6,831 | €28,135 | +€21,304 | +312% |
| Profit (loss) for the period | 9904 | €14,326 | €66,259 | +€51,933 | +363% |
| Profit (loss) for the period to be appropriated | 9905 | €14,326 | €66,259 | +€51,933 | +363% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.