La Chapelloise: 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 Chapelloise
Largest movements
- Tangible fixed assets -€12,113
down €12,113 (-17.5%), from €69,401 to €57,289
of which Land and buildings: -€12,113
- Other debts +€257,545
up €257,545 (+323%), from €79,760 to €337,306
- Short-term financial debts -€255,000
no longer reported in 2025 (was €255,000)
- Profit (loss) carried forward -€14,454
down €14,454 (-21.2%), from -€68,124 to -€82,578
- Financial charges -€6,028
down €6,028 (-99.6%), from €6,050 to €22
- Staff costs +€1,237
new in 2025: €1,237
- Other operating charges +€124
up €124 (+32.2%), from €384 to €508
- Gross operating margin -€31
down €31 (-5.6%), from -€544 to -€575
- Purchases and services +€31
up €31 (+5.6%), from €544 to €575
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 | €358,484 | €346,175 | -€12,309 | -3.4% |
| Fixed assets | 21/28 | €69,451 | €57,339 | -€12,113 | -17.4% |
| Tangible fixed assets | 22/27 | €69,401 | €57,289 | -€12,113 | -17.5% |
| Land and buildings | 22 | €58,661 | €46,548 | -€12,113 | -20.6% |
| Plant, machinery and equipment | 23 | €10,741 | €10,741 | = | 0.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €289,033 | €288,836 | -€196 | -0.1% |
| Stocks and contracts in progress | 3 | €119,904 | €119,904 | = | 0.0% |
| Stocks | 30/36 | €119,904 | €119,904 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €168,417 | €168,538 | +€121 | +0.1% |
| Trade receivables | 40 | €142,835 | €142,835 | = | 0.0% |
| Other amounts receivable | 41 | €25,582 | €25,703 | +€121 | +0.5% |
| Cash at bank and in hand | 54/58 | €711 | €394 | -€317 | -44.6% |
| Total equity and liabilities | 10/49 | €358,484 | €346,175 | -€12,309 | -3.4% |
| Equity | 10/15 | -€8,621 | -€23,076 | -€14,454 | -168% |
| Contributions | 10/11 | €53,642 | €53,642 | = | 0.0% |
| Capital | 10 | €53,642 | €53,642 | = | 0.0% |
| Issued capital | 100 | €58,600 | €58,600 | = | 0.0% |
| Uncalled capital | 101 | €4,958 | €4,958 | = | 0.0% |
| Reserves | 13 | €5,860 | €5,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,860 | €5,860 | = | 0.0% |
| Legal reserve | 130 | €5,860 | €5,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€68,124 | -€82,578 | -€14,454 | -21.2% |
| Amounts payable | 17/49 | €367,105 | €369,251 | +€2,146 | +0.6% |
| Amounts payable within one year | 42/48 | €364,495 | €366,641 | +€2,146 | +0.6% |
| Current portion of amounts payable after more than one year | 42 | €6,632 | €6,632 | = | 0.0% |
| Financial debts | 43 | €255,000 | - | -€255,000 | |
| Credit institutions | 430/8 | €255,000 | - | -€255,000 | |
| Trade debts | 44 | €10,400 | €10,001 | -€400 | -3.8% |
| Suppliers | 440/4 | €10,400 | €10,001 | -€400 | -3.8% |
| Taxes, remuneration and social security | 45 | €12,703 | €12,703 | = | 0.0% |
| Taxes | 450/3 | €7,525 | €7,525 | = | 0.0% |
| Remuneration and social security | 454/9 | €5,178 | €5,178 | = | 0.0% |
| Other amounts payable | 47/48 | €79,760 | €337,306 | +€257,545 | +323% |
| Accrued charges and deferred income | 492/3 | €2,610 | €2,610 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €544 | €575 | +€31 | +5.6% |
| Remuneration, social security and pensions | 62 | - | €1,237 | +€1,237 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,113 | €12,113 | = | 0.0% |
| Other operating charges | 640/8 | €384 | €508 | +€124 | +32.2% |
| Gross operating margin | 9900 | -€544 | -€575 | -€31 | -5.6% |
| Operating profit (loss) | 9901 | -€13,041 | -€14,433 | -€1,391 | -10.7% |
| Financial charges | 65/66B | €6,050 | €22 | -€6,028 | -99.6% |
| Recurring financial charges | 65 | €6,050 | €22 | -€6,028 | -99.6% |
| Profit (loss) for the period before taxes | 9903 | -€19,091 | -€14,454 | +€4,637 | +24.3% |
| Profit (loss) for the period | 9904 | -€19,091 | -€14,454 | +€4,637 | +24.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,091 | -€14,454 | +€4,637 | +24.3% |
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 23 October 2026 via checked.be.