Lachappelle: 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.
Lachappelle
Largest movements
- Cash +€36,758
up €36,758 (+66.0%), from €55,704 to €92,462
mainly Depreciation (+€31,835) and Receivables within one year (+€18,079)
- Tangible fixed assets -€31,575
down €31,575 (-23.4%), from €134,670 to €103,095
of which Furniture and vehicles: -€16,214
- Receivables within one year -€18,079
down €18,079 (-37.5%), from €48,187 to €30,108
of which Trade receivables: -€22,708
- Debts after one year -€11,502
no longer reported in 2025 (was €11,502)
- Trade debts -€9,876
down €9,876 (-63.6%), from €15,517 to €5,641
- Tax, wage and social debts +€9,301
up €9,301 (+983%), from €946 to €10,247
of which Taxes: +€7,487
- Reserves -€5,500
down €5,500 (-12.9%), from €42,556 to €37,056
of which Distributable reserves: -€5,500
- Other debts +€4,833
up €4,833 (+5.1%), from €94,097 to €98,930
- Gross operating margin -€2,027
down €2,027 (-3.5%), from €58,308 to €56,281
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 | €239,314 | €226,048 | -€13,266 | -5.5% |
| Fixed assets | 21/28 | €134,720 | €103,145 | -€31,575 | -23.4% |
| Tangible fixed assets | 22/27 | €134,670 | €103,095 | -€31,575 | -23.4% |
| Land and buildings | 22 | €10,000 | €5,000 | -€5,000 | -50.0% |
| Plant, machinery and equipment | 23 | €115 | - | -€115 | |
| Furniture and vehicles | 24 | €33,421 | €17,207 | -€16,214 | -48.5% |
| Other tangible fixed assets | 26 | €91,134 | €80,888 | -€10,246 | -11.2% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €104,594 | €122,903 | +€18,309 | +17.5% |
| Amounts receivable within one year | 40/41 | €48,187 | €30,108 | -€18,079 | -37.5% |
| Trade receivables | 40 | €26,302 | €3,594 | -€22,708 | -86.3% |
| Other amounts receivable | 41 | €21,885 | €26,514 | +€4,629 | +21.2% |
| Cash at bank and in hand | 54/58 | €55,704 | €92,462 | +€36,758 | +66.0% |
| Deferred charges and accrued income | 490/1 | €703 | €333 | -€370 | -52.6% |
| Total equity and liabilities | 10/49 | €239,314 | €226,048 | -€13,266 | -5.5% |
| Equity | 10/15 | €105,243 | €99,527 | -€5,716 | -5.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €42,556 | €37,056 | -€5,500 | -12.9% |
| Non-distributable reserves | 130/1 | €1,956 | €1,956 | = | 0.0% |
| Legal reserve | 130 | €1,956 | €1,956 | = | 0.0% |
| Distributable reserves | 133 | €40,600 | €35,100 | -€5,500 | -13.5% |
| Profit (loss) carried forward | 14 | €687 | €471 | -€216 | -31.4% |
| Amounts payable | 17/49 | €134,071 | €126,521 | -€7,550 | -5.6% |
| Amounts payable after more than one year | 17 | €11,502 | - | -€11,502 | |
| Financial debts | 170/4 | €11,502 | - | -€11,502 | |
| Amounts payable within one year | 42/48 | €121,961 | €126,319 | +€4,358 | +3.6% |
| Current portion of amounts payable after more than one year | 42 | €11,401 | €11,501 | +€100 | +0.9% |
| Trade debts | 44 | €15,517 | €5,641 | -€9,876 | -63.6% |
| Suppliers | 440/4 | €15,517 | €5,641 | -€9,876 | -63.6% |
| Taxes, remuneration and social security | 45 | €946 | €10,247 | +€9,301 | +983% |
| Taxes | 450/3 | €946 | €8,433 | +€7,487 | +791% |
| Remuneration and social security | 454/9 | - | €1,814 | +€1,814 | |
| Other amounts payable | 47/48 | €94,097 | €98,930 | +€4,833 | +5.1% |
| Accrued charges and deferred income | 492/3 | €608 | €202 | -€406 | -66.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,940 | €31,835 | -€105 | -0.3% |
| Other operating charges | 640/8 | €1,727 | €1,362 | -€365 | -21.1% |
| Non-recurring operating charges | 66A | €548 | - | -€548 | |
| Gross operating margin | 9900 | €58,308 | €56,281 | -€2,027 | -3.5% |
| Operating profit (loss) | 9901 | €24,093 | €23,084 | -€1,009 | -4.2% |
| Financial income | 75/76B | €1,441 | €1,516 | +€75 | +5.2% |
| Recurring financial income | 75 | €1,441 | €1,516 | +€75 | +5.2% |
| Financial charges | 65/66B | €1,501 | €1,328 | -€173 | -11.5% |
| Recurring financial charges | 65 | €789 | €481 | -€308 | -39.0% |
| Non-recurring financial charges | 66B | €712 | €847 | +€135 | +19.0% |
| Profit (loss) for the period before taxes | 9903 | €24,033 | €23,272 | -€761 | -3.2% |
| Income taxes | 67/77 | €7,598 | €8,155 | +€557 | +7.3% |
| Profit (loss) for the period | 9904 | €16,435 | €15,117 | -€1,318 | -8.0% |
| Profit (loss) for the period to be appropriated | 9905 | €16,435 | €15,117 | -€1,318 | -8.0% |
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 18 October 2026 via checked.be.