LA CHARPENTERIE: 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 CHARPENTERIE
Largest movements
- Cash +€26,184
up €26,184 (+14.3%), from €182,624 to €208,808
mainly Depreciation (+€30,680) and Trade debts (+€25,033)
- Stocks and contracts +€9,649
up €9,649 (+22.9%), from €42,210 to €51,859
- Tangible fixed assets +€8,620
up €8,620 (+5.4%), from €159,777 to €168,397
of which Leasing and similar rights: +€9,228
- Trade debts +€25,033
up €25,033 (+25.2%), from €99,220 to €124,252
- Debts after one year +€14,070
new in 2025: €14,070
- Gross operating margin -€29,507
down €29,507 (-40.4%), from €73,042 to €43,534
- Write-downs +€12,314
new in 2025: €12,314
- Taxes -€10,123
no longer reported in 2025 (was €10,123)
- Depreciation -€2,228
down €2,228 (-6.8%), from €32,908 to €30,680
- Financial charges +€1,870
up €1,870 (+417%), from €448 to €2,318
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 | €507,650 | €551,295 | +€43,645 | +8.6% |
| Fixed assets | 21/28 | €159,777 | €168,397 | +€8,620 | +5.4% |
| Tangible fixed assets | 22/27 | €159,777 | €168,397 | +€8,620 | +5.4% |
| Plant, machinery and equipment | 23 | €4,704 | €4,096 | -€608 | -12.9% |
| Leasing and similar rights | 25 | €155,073 | €164,301 | +€9,228 | +6.0% |
| Current assets | 29/58 | €347,873 | €382,898 | +€35,025 | +10.1% |
| Stocks and contracts in progress | 3 | €42,210 | €51,859 | +€9,649 | +22.9% |
| Stocks | 30/36 | €42,210 | €51,859 | +€9,649 | +22.9% |
| Amounts receivable within one year | 40/41 | €122,057 | €120,880 | -€1,177 | -1.0% |
| Trade receivables | 40 | €114,837 | €99,635 | -€15,202 | -13.2% |
| Other amounts receivable | 41 | €7,220 | €21,244 | +€14,025 | +194% |
| Cash at bank and in hand | 54/58 | €182,624 | €208,808 | +€26,184 | +14.3% |
| Deferred charges and accrued income | 490/1 | €982 | €1,352 | +€369 | +37.6% |
| Total equity and liabilities | 10/49 | €507,650 | €551,295 | +€43,645 | +8.6% |
| Equity | 10/15 | €55,951 | €52,709 | -€3,242 | -5.8% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,401 | €34,159 | -€3,242 | -8.7% |
| Amounts payable | 17/49 | €451,699 | €498,586 | +€46,887 | +10.4% |
| Amounts payable after more than one year | 17 | - | €14,070 | +€14,070 | |
| Financial debts | 170/4 | - | €14,070 | +€14,070 | |
| Amounts payable within one year | 42/48 | €451,699 | €484,515 | +€32,816 | +7.3% |
| Current portion of amounts payable after more than one year | 42 | €6,225 | €11,471 | +€5,246 | +84.3% |
| Trade debts | 44 | €99,220 | €124,252 | +€25,033 | +25.2% |
| Suppliers | 440/4 | €99,220 | €124,252 | +€25,033 | +25.2% |
| Taxes, remuneration and social security | 45 | €215 | €2,561 | +€2,346 | +1,090% |
| Taxes | 450/3 | €215 | €2,561 | +€2,346 | +1,090% |
| Other amounts payable | 47/48 | €346,039 | €346,231 | +€192 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,908 | €30,680 | -€2,228 | -6.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €12,314 | +€12,314 | |
| Other operating charges | 640/8 | €1,331 | €1,464 | +€134 | +10.0% |
| Gross operating margin | 9900 | €73,042 | €43,534 | -€29,507 | -40.4% |
| Operating profit (loss) | 9901 | €38,803 | -€924 | -€39,727 | |
| Financial income | 75/76B | €1,091 | €0 | -€1,090 | -100.0% |
| Recurring financial income | 75 | €1,091 | €0 | -€1,090 | -100.0% |
| Financial charges | 65/66B | €448 | €2,318 | +€1,870 | +417% |
| Recurring financial charges | 65 | €448 | €2,318 | +€1,870 | +417% |
| Profit (loss) for the period before taxes | 9903 | €39,445 | -€3,242 | -€42,687 | |
| Income taxes | 67/77 | €10,123 | - | -€10,123 | |
| Profit (loss) for the period | 9904 | €29,322 | -€3,242 | -€32,564 | |
| Profit (loss) for the period to be appropriated | 9905 | €29,322 | -€3,242 | -€32,564 |
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 24 October 2026 via checked.be.