LE CHAI: what changed
Two fiscal 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.
LE CHAI
Largest movements
- Cash -€9,064
down €9,064 (-43.6%), from €20,780 to €11,716
mainly Trade debts (-€10,198) and Current portion of long-term debt (-€6,000)
- Receivables within one year -€5,545
down €5,545 (-43.1%), from €12,863 to €7,318
of which Trade receivables: -€6,077
- Tangible fixed assets -€3,177
down €3,177 (-64.8%), from €4,900 to €1,723
of which Furniture and vehicles: -€2,619
- Trade debts -€10,198
down €10,198 (-65.3%), from €15,606 to €5,408
- Current portion of long-term debt -€6,000
down €6,000 (-22.7%), from €26,465 to €20,465
- Tax, wage and social debts -€2,042
down €2,042 (-81.4%), from €2,509 to €467
- Taxes +€949
new in 2024: €949
- Gross operating margin -€262
down €262 (-4.2%), from €6,258 to €5,996
- Other operating charges -€155
down €155 (-56.2%), from €276 to €121
- Financial charges +€147
up €147 (+49.0%), from €300 to €447
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €42,542 | €24,694 | -€17,848 | -42.0% |
| Fixed assets | 21/28 | €4,900 | €1,723 | -€3,177 | -64.8% |
| Tangible fixed assets | 22/27 | €4,900 | €1,723 | -€3,177 | -64.8% |
| Land and buildings | 22 | €393 | €55 | -€338 | -86.0% |
| Plant, machinery and equipment | 23 | €256 | €36 | -€220 | -85.9% |
| Furniture and vehicles | 24 | €4,251 | €1,632 | -€2,619 | -61.6% |
| Current assets | 29/58 | €37,642 | €22,971 | -€14,671 | -39.0% |
| Stocks and contracts in progress | 3 | €3,515 | €3,855 | +€340 | +9.7% |
| Stocks | 30/36 | €3,515 | €3,855 | +€340 | +9.7% |
| Amounts receivable within one year | 40/41 | €12,863 | €7,318 | -€5,545 | -43.1% |
| Trade receivables | 40 | €12,782 | €6,705 | -€6,077 | -47.5% |
| Other amounts receivable | 41 | €81 | €613 | +€532 | +656.8% |
| Cash at bank and in hand | 54/58 | €20,780 | €11,716 | -€9,064 | -43.6% |
| Deferred charges and accrued income | 490/1 | €484 | €82 | -€402 | -83.1% |
| Total equity and liabilities | 10/49 | €42,542 | €24,694 | -€17,848 | -42.0% |
| Equity | 10/15 | -€2,038 | -€1,646 | +€392 | +19.2% |
| Contributions | 10/11 | €5,600 | €5,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,638 | -€7,246 | +€392 | +5.1% |
| Amounts payable | 17/49 | €44,580 | €26,340 | -€18,240 | -40.9% |
| Amounts payable within one year | 42/48 | €44,580 | €26,340 | -€18,240 | -40.9% |
| Current portion of amounts payable after more than one year | 42 | €26,465 | €20,465 | -€6,000 | -22.7% |
| Trade debts | 44 | €15,606 | €5,408 | -€10,198 | -65.3% |
| Suppliers | 440/4 | €15,606 | €5,408 | -€10,198 | -65.3% |
| Taxes, remuneration and social security | 45 | €2,509 | €467 | -€2,042 | -81.4% |
| Taxes | 450/3 | €2,509 | €467 | -€2,042 | -81.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,178 | €3,177 | -€1 | 0.0% |
| Other operating charges | 640/8 | €276 | €121 | -€155 | -56.2% |
| Non-recurring operating charges | 66A | €937 | €910 | -€27 | -2.9% |
| Gross operating margin | 9900 | €6,258 | €5,996 | -€262 | -4.2% |
| Operating profit (loss) | 9901 | €1,867 | €1,788 | -€79 | -4.2% |
| Financial charges | 65/66B | €300 | €447 | +€147 | +49.0% |
| Recurring financial charges | 65 | €300 | €447 | +€147 | +49.0% |
| Profit (loss) for the period before taxes | 9903 | €1,567 | €1,341 | -€226 | -14.4% |
| Income taxes | 67/77 | - | €949 | +€949 | |
| Profit (loss) for the period | 9904 | €1,567 | €392 | -€1,175 | -75.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,567 | €392 | -€1,175 | -75.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.