LA CHOPINE: 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 CHOPINE
Largest movements
- Cash +€6,974
up €6,974 (+130%), from €5,374 to €12,349
mainly Net result for the year (+€10,259) and Other debts (+€389)
- Deferred charges and accrued income +€1,469
up €1,469 (+25.9%), from €5,667 to €7,137
- Stocks and contracts -€293
down €293 (-18.0%), from €1,623 to €1,331
- Profit (loss) carried forward +€10,259
up €10,259 (+45.3%), from -€22,658 to -€12,399
- Trade debts -€2,016
down €2,016 (-19.6%), from €10,277 to €8,260
- Short-term financial debts -€476
no longer reported in 2025 (was €476)
- Other debts +€389
up €389 (+3.2%), from €12,333 to €12,721
- Staff costs -€5,662
down €5,662 (-20.7%), from €27,405 to €21,743
- Gross operating margin +€3,886
up €3,886 (+12.4%), from €31,228 to €35,115
- Financial charges -€1,025
down €1,025 (-51.5%), from €1,991 to €966
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 | €13,388 | €21,471 | +€8,084 | +60.4% |
| Fixed assets | 21/28 | €723 | €655 | -€68 | -9.4% |
| Tangible fixed assets | 22/27 | €223 | €155 | -€68 | -30.3% |
| Plant, machinery and equipment | 23 | €223 | €155 | -€68 | -30.3% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €12,665 | €20,816 | +€8,151 | +64.4% |
| Stocks and contracts in progress | 3 | €1,623 | €1,331 | -€293 | -18.0% |
| Stocks | 30/36 | €1,623 | €1,331 | -€293 | -18.0% |
| Cash at bank and in hand | 54/58 | €5,374 | €12,349 | +€6,974 | +130% |
| Deferred charges and accrued income | 490/1 | €5,667 | €7,137 | +€1,469 | +25.9% |
| Total equity and liabilities | 10/49 | €13,388 | €21,471 | +€8,084 | +60.4% |
| Equity | 10/15 | -€16,065 | -€5,805 | +€10,259 | +63.9% |
| Contributions | 10/11 | €6,594 | €6,594 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,658 | -€12,399 | +€10,259 | +45.3% |
| Amounts payable | 17/49 | €29,452 | €27,276 | -€2,176 | -7.4% |
| Amounts payable within one year | 42/48 | €29,452 | €27,276 | -€2,176 | -7.4% |
| Financial debts | 43 | €476 | - | -€476 | |
| Credit institutions | 430/8 | €476 | - | -€476 | |
| Trade debts | 44 | €10,277 | €8,260 | -€2,016 | -19.6% |
| Suppliers | 440/4 | €10,277 | €8,260 | -€2,016 | -19.6% |
| Taxes, remuneration and social security | 45 | €6,367 | €6,295 | -€72 | -1.1% |
| Taxes | 450/3 | €2,589 | €3,028 | +€439 | +17.0% |
| Remuneration and social security | 454/9 | €3,778 | €3,267 | -€511 | -13.5% |
| Other amounts payable | 47/48 | €12,333 | €12,721 | +€389 | +3.2% |
| Non-recurring operating income | 76A | - | €1,643 | +€1,643 | |
| Remuneration, social security and pensions | 62 | €27,405 | €21,743 | -€5,662 | -20.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €125 | €68 | -€57 | -45.8% |
| Other operating charges | 640/8 | €1,961 | €2,068 | +€107 | +5.4% |
| Gross operating margin | 9900 | €31,228 | €35,115 | +€3,886 | +12.4% |
| Operating profit (loss) | 9901 | €1,737 | €11,236 | +€9,499 | +547% |
| Financial income | 75/76B | €3 | €146 | +€143 | +4,320% |
| Recurring financial income | 75 | €3 | €146 | +€143 | +4,320% |
| Financial charges | 65/66B | €1,991 | €966 | -€1,025 | -51.5% |
| Recurring financial charges | 65 | €1,991 | €966 | -€1,025 | -51.5% |
| Profit (loss) for the period before taxes | 9903 | -€251 | €10,416 | +€10,667 | |
| Income taxes | 67/77 | €189 | €157 | -€32 | -16.8% |
| Profit (loss) for the period | 9904 | -€439 | €10,259 | +€10,699 | |
| Profit (loss) for the period to be appropriated | 9905 | -€439 | €10,259 | +€10,699 |
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.