LA PETITE CHATELAINE: 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 PETITE CHATELAINE
Largest movements
- Tangible fixed assets +€67,162
up €67,162 (+13.4%), from €500,956 to €568,118
of which Land and buildings: +€68,232
- Cash -€24,784
down €24,784 (-43.5%), from €56,997 to €32,213
mainly Investment in fixed assets (net) (-€90,666) and Accrued charges and deferred income (-€5,600)
- Trade debts +€30,502
up €30,502 (+1,323%), from €2,306 to €32,808
- Other debts +€12,040
up €12,040 (+25.7%), from €46,899 to €58,939
- Gross operating margin +€24,106
up €24,106 (+119%), from €20,195 to €44,300
- Other operating charges +€2,780
up €2,780 (+27.2%), from €10,230 to €13,010
- Staff costs +€2,398
new in 2025: €2,398
- Financial charges +€1,307
up €1,307 (+453%), from €288 to €1,596
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 | €568,421 | €611,208 | +€42,787 | +7.5% |
| Fixed assets | 21/28 | €501,781 | €568,778 | +€66,997 | +13.4% |
| Intangible fixed assets | 21 | €825 | €660 | -€165 | -20.0% |
| Tangible fixed assets | 22/27 | €500,956 | €568,118 | +€67,162 | +13.4% |
| Land and buildings | 22 | €482,290 | €550,521 | +€68,232 | +14.1% |
| Plant, machinery and equipment | 23 | - | €17,597 | +€17,597 | |
| Furniture and vehicles | 24 | €18,667 | - | -€18,667 | |
| Current assets | 29/58 | €66,640 | €42,431 | -€24,210 | -36.3% |
| Stocks and contracts in progress | 3 | - | €1,460 | +€1,460 | |
| Stocks | 30/36 | - | €1,460 | +€1,460 | |
| Amounts receivable within one year | 40/41 | €5,143 | €4,166 | -€977 | -19.0% |
| Trade receivables | 40 | €2,659 | €3,321 | +€662 | +24.9% |
| Other amounts receivable | 41 | €2,484 | €845 | -€1,639 | -66.0% |
| Cash at bank and in hand | 54/58 | €56,997 | €32,213 | -€24,784 | -43.5% |
| Deferred charges and accrued income | 490/1 | €4,500 | €4,592 | +€92 | +2.0% |
| Total equity and liabilities | 10/49 | €568,421 | €611,208 | +€42,787 | +7.5% |
| Equity | 10/15 | €6,947 | €12,369 | +€5,422 | +78.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €20,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,053 | -€7,631 | +€5,422 | +41.5% |
| Amounts payable | 17/49 | €561,474 | €598,840 | +€37,365 | +6.7% |
| Amounts payable after more than one year | 17 | €506,669 | €506,669 | = | 0.0% |
| Advances received on contracts in progress | 176 | €506,669 | - | -€506,669 | |
| Other amounts payable | 178/9 | - | €506,669 | +€506,669 | |
| Amounts payable within one year | 42/48 | €49,205 | €92,170 | +€42,965 | +87.3% |
| Trade debts | 44 | €2,306 | €32,808 | +€30,502 | +1,323% |
| Suppliers | 440/4 | €2,306 | €32,808 | +€30,502 | +1,323% |
| Taxes, remuneration and social security | 45 | - | €423 | +€423 | |
| Taxes | 450/3 | - | €423 | +€423 | |
| Other amounts payable | 47/48 | €46,899 | €58,939 | +€12,040 | +25.7% |
| Accrued charges and deferred income | 492/3 | €5,600 | - | -€5,600 | |
| Non-recurring operating income | 76A | €10,339 | - | -€10,339 | |
| Remuneration, social security and pensions | 62 | - | €2,398 | +€2,398 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,850 | €23,670 | -€181 | -0.8% |
| Other operating charges | 640/8 | €10,230 | €13,010 | +€2,780 | +27.2% |
| Gross operating margin | 9900 | €20,195 | €44,300 | +€24,106 | +119% |
| Operating profit (loss) | 9901 | -€13,886 | €5,222 | +€19,108 | |
| Financial charges | 65/66B | €288 | €1,596 | +€1,307 | +453% |
| Recurring financial charges | 65 | €288 | €1,596 | +€1,307 | +453% |
| Profit (loss) for the period before taxes | 9903 | -€14,174 | €3,627 | +€17,801 | |
| Profit (loss) for the period | 9904 | -€14,174 | €3,627 | +€17,801 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,174 | €3,627 | +€17,801 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.