LA CHAPELLERIE: 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 CHAPELLERIE
Largest movements
- Tangible fixed assets -€22,715
down €22,715 (-16.3%), from €139,074 to €116,359
of which Furniture and vehicles: -€12,148
- Cash -€13,487
down €13,487 (-64.6%), from €20,885 to €7,398
mainly Contributions, distributions and other (-€20,000) and Tax, wage and social debts (-€13,530)
- Deferred charges and accrued income -€6,261
down €6,261 (-74.6%), from €8,393 to €2,132
- Receivables within one year -€3,749
down €3,749 (-7.2%), from €52,423 to €48,675
of which Other amounts receivable: -€2,100
- Tax, wage and social debts -€13,530
down €13,530 (-39.4%), from €34,376 to €20,846
of which Remuneration and social security: -€11,925
- Debts after one year -€9,873
down €9,873 (-48.7%), from €20,276 to €10,403
- Trade debts -€8,170
down €8,170 (-28.2%), from €28,995 to €20,825
- Other debts -€7,609
down €7,609 (-97.1%), from €7,838 to €229
- Current portion of long-term debt -€5,209
down €5,209 (-34.5%), from €15,082 to €9,873
- Gross operating margin -€18,653
down €18,653 (-8.4%), from €221,525 to €202,872
- Staff costs -€7,015
down €7,015 (-4.7%), from €148,307 to €141,292
- Taxes +€2,348
up €2,348 (+62.6%), from €3,753 to €6,101
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 | €238,533 | €191,232 | -€47,300 | -19.8% |
| Fixed assets | 21/28 | €139,074 | €116,359 | -€22,715 | -16.3% |
| Tangible fixed assets | 22/27 | €139,074 | €116,359 | -€22,715 | -16.3% |
| Land and buildings | 22 | €99,601 | €92,808 | -€6,793 | -6.8% |
| Plant, machinery and equipment | 23 | €8,676 | €4,902 | -€3,774 | -43.5% |
| Furniture and vehicles | 24 | €30,797 | €18,649 | -€12,148 | -39.4% |
| Current assets | 29/58 | €99,458 | €74,873 | -€24,585 | -24.7% |
| Stocks and contracts in progress | 3 | €17,757 | €16,669 | -€1,088 | -6.1% |
| Stocks | 30/36 | €17,757 | €16,669 | -€1,088 | -6.1% |
| Amounts receivable within one year | 40/41 | €52,423 | €48,675 | -€3,749 | -7.2% |
| Trade receivables | 40 | €1,649 | - | -€1,649 | |
| Other amounts receivable | 41 | €50,775 | €48,675 | -€2,100 | -4.1% |
| Cash at bank and in hand | 54/58 | €20,885 | €7,398 | -€13,487 | -64.6% |
| Deferred charges and accrued income | 490/1 | €8,393 | €2,132 | -€6,261 | -74.6% |
| Total equity and liabilities | 10/49 | €238,533 | €191,232 | -€47,300 | -19.8% |
| Equity | 10/15 | €119,904 | €117,907 | -€1,997 | -1.7% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €33,637 | €33,637 | = | 0.0% |
| Tax-exempt reserves | 132 | €21,539 | €21,539 | = | 0.0% |
| Distributable reserves | 133 | €12,097 | €12,097 | = | 0.0% |
| Profit (loss) carried forward | 14 | €67,267 | €65,271 | -€1,997 | -3.0% |
| Amounts payable | 17/49 | €118,628 | €73,325 | -€45,304 | -38.2% |
| Amounts payable after more than one year | 17 | €20,276 | €10,403 | -€9,873 | -48.7% |
| Financial debts | 170/4 | €20,276 | €10,403 | -€9,873 | -48.7% |
| Amounts payable within one year | 42/48 | €86,291 | €51,773 | -€34,518 | -40.0% |
| Current portion of amounts payable after more than one year | 42 | €15,082 | €9,873 | -€5,209 | -34.5% |
| Trade debts | 44 | €28,995 | €20,825 | -€8,170 | -28.2% |
| Suppliers | 440/4 | €28,995 | €20,825 | -€8,170 | -28.2% |
| Taxes, remuneration and social security | 45 | €34,376 | €20,846 | -€13,530 | -39.4% |
| Taxes | 450/3 | €11,254 | €9,650 | -€1,605 | -14.3% |
| Remuneration and social security | 454/9 | €23,121 | €11,196 | -€11,925 | -51.6% |
| Other amounts payable | 47/48 | €7,838 | €229 | -€7,609 | -97.1% |
| Accrued charges and deferred income | 492/3 | €12,062 | €11,149 | -€913 | -7.6% |
| Non-recurring operating income | 76A | €3,371 | €169 | -€3,202 | -95.0% |
| Remuneration, social security and pensions | 62 | €148,307 | €141,292 | -€7,015 | -4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,131 | €29,129 | -€2 | 0.0% |
| Other operating charges | 640/8 | €5,046 | €3,943 | -€1,103 | -21.9% |
| Non-recurring operating charges | 66A | €123 | €17 | -€105 | -85.9% |
| Gross operating margin | 9900 | €221,525 | €202,872 | -€18,653 | -8.4% |
| Operating profit (loss) | 9901 | €38,919 | €28,491 | -€10,428 | -26.8% |
| Financial income | 75/76B | €1 | €366 | +€365 | +47,440% |
| Recurring financial income | 75 | €1 | €366 | +€365 | +47,440% |
| Financial charges | 65/66B | €5,305 | €4,753 | -€552 | -10.4% |
| Recurring financial charges | 65 | €5,305 | €4,753 | -€552 | -10.4% |
| Profit (loss) for the period before taxes | 9903 | €33,615 | €24,104 | -€9,511 | -28.3% |
| Income taxes | 67/77 | €3,753 | €6,101 | +€2,348 | +62.6% |
| Profit (loss) for the period | 9904 | €29,862 | €18,003 | -€11,859 | -39.7% |
| Profit (loss) for the period to be appropriated | 9905 | €29,862 | €18,003 | -€11,859 | -39.7% |
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.