LABORATOIRES CHAPELLE: 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.
LABORATOIRES CHAPELLE
Largest movements
- Deferred charges and accrued income +€156,475
up €156,475 (+1,565%), from €10,000 to €166,475
- Cash +€96,063
up €96,063 (+2,930%), from €3,278 to €99,342
mainly Net result for the year (+€230,094) and Tax, wage and social debts (+€22,090)
- Profit (loss) carried forward +€145,894
up €145,894 (+3,167%), from €4,606 to €150,500
- Reserves +€84,200
new in 2025: €84,200
- Tax, wage and social debts +€22,090
up €22,090 (+470%), from €4,700 to €26,790
of which Taxes: +€25,590
- Trade debts +€4,100
up €4,100 (+241%), from €1,700 to €5,800
- Gross operating margin +€297,757
up €297,757 (+5,100%), from €5,839 to €303,596
- Taxes +€69,390
up €69,390 (+5,781%), from €1,200 to €70,590
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 | €13,278 | €267,445 | +€254,166 | +1,914% |
| Fixed assets | 21/28 | - | €1,629 | +€1,629 | |
| Tangible fixed assets | 22/27 | - | €1,629 | +€1,629 | |
| Furniture and vehicles | 24 | - | €1,629 | +€1,629 | |
| Current assets | 29/58 | €13,278 | €265,816 | +€252,538 | +1,902% |
| Cash at bank and in hand | 54/58 | €3,278 | €99,342 | +€96,063 | +2,930% |
| Deferred charges and accrued income | 490/1 | €10,000 | €166,475 | +€156,475 | +1,565% |
| Total equity and liabilities | 10/49 | €13,278 | €267,445 | +€254,166 | +1,914% |
| Equity | 10/15 | €4,706 | €234,800 | +€230,094 | +4,889% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | - | €84,200 | +€84,200 | |
| Tax-exempt reserves | 132 | - | €84,200 | +€84,200 | |
| Profit (loss) carried forward | 14 | €4,606 | €150,500 | +€145,894 | +3,167% |
| Amounts payable | 17/49 | €8,572 | €32,645 | +€24,073 | +281% |
| Amounts payable within one year | 42/48 | €8,572 | €32,645 | +€24,073 | +281% |
| Trade debts | 44 | €1,700 | €5,800 | +€4,100 | +241% |
| Suppliers | 440/4 | €1,700 | €5,800 | +€4,100 | +241% |
| Taxes, remuneration and social security | 45 | €4,700 | €26,790 | +€22,090 | +470% |
| Taxes | 450/3 | €1,200 | €26,790 | +€25,590 | +2,132% |
| Remuneration and social security | 454/9 | €3,500 | €0 | -€3,500 | -100% |
| Other amounts payable | 47/48 | €2,172 | €54 | -€2,118 | -97.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €167 | +€167 | |
| Other operating charges | 640/8 | - | €1,547 | +€1,547 | |
| Gross operating margin | 9900 | €5,839 | €303,596 | +€297,757 | +5,100% |
| Operating profit (loss) | 9901 | €5,839 | €301,882 | +€296,043 | +5,070% |
| Financial income | 75/76B | - | €14 | +€14 | |
| Recurring financial income | 75 | - | €14 | +€14 | |
| Financial charges | 65/66B | €32 | €1,213 | +€1,181 | +3,690% |
| Recurring financial charges | 65 | €32 | €1,213 | +€1,181 | +3,690% |
| Profit (loss) for the period before taxes | 9903 | €5,807 | €300,684 | +€294,877 | +5,078% |
| Income taxes | 67/77 | €1,200 | €70,590 | +€69,390 | +5,781% |
| Profit (loss) for the period | 9904 | €4,606 | €230,094 | +€225,487 | +4,895% |
| Transfer to tax-exempt reserves | 689 | - | €84,200 | +€84,200 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,606 | €145,894 | +€141,287 | +3,067% |
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 20 October 2026 via checked.be.