LE CHALET: 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.
LE CHALET
Largest movements
- Receivables within one year +€46,266
up €46,266 (+208%), from €22,247 to €68,513
of which Trade receivables: +€49,438
- Stocks and contracts -€16,672
down €16,672 (-21.1%), from €79,049 to €62,377
- Tangible fixed assets -€15,083
down €15,083 (-2.8%), from €547,232 to €532,149
of which Land and buildings: -€12,725
- Profit (loss) carried forward +€40,440
up €40,440 (+17.8%), from -€227,161 to -€186,721
- Debts after one year -€21,949
down €21,949 (-5.6%), from €391,492 to €369,543
- Gross operating margin +€15,859
up €15,859 (+22.4%), from €70,864 to €86,723
- Depreciation -€10,161
down €10,161 (-40.3%), from €25,244 to €15,083
- Other operating charges +€3,752
up €3,752 (+121%), from €3,108 to €6,860
- Taxes +€3,257
up €3,257, from €0 to €3,257
- Financial charges -€2,696
down €2,696 (-11.3%), from €23,779 to €21,083
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 | €660,370 | €673,946 | +€13,576 | +2.1% |
| Fixed assets | 21/28 | €547,802 | €532,719 | -€15,083 | -2.8% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €547,232 | €532,149 | -€15,083 | -2.8% |
| Land and buildings | 22 | €544,170 | €531,445 | -€12,725 | -2.3% |
| Plant, machinery and equipment | 23 | €1,349 | - | -€1,349 | |
| Furniture and vehicles | 24 | €1,712 | €704 | -€1,008 | -58.9% |
| Financial fixed assets | 28 | €570 | €570 | = | 0.0% |
| Current assets | 29/58 | €112,568 | €141,227 | +€28,659 | +25.5% |
| Stocks and contracts in progress | 3 | €79,049 | €62,377 | -€16,672 | -21.1% |
| Stocks | 30/36 | €79,049 | €62,377 | -€16,672 | -21.1% |
| Amounts receivable within one year | 40/41 | €22,247 | €68,513 | +€46,266 | +208% |
| Trade receivables | 40 | €18,379 | €67,817 | +€49,438 | +269% |
| Other amounts receivable | 41 | €3,868 | €696 | -€3,172 | -82.0% |
| Cash at bank and in hand | 54/58 | €10,128 | €10,337 | +€209 | +2.1% |
| Deferred charges and accrued income | 490/1 | €1,145 | - | -€1,145 | |
| Total equity and liabilities | 10/49 | €660,370 | €673,946 | +€13,576 | +2.1% |
| Equity | 10/15 | -€165,661 | -€125,221 | +€40,440 | +24.4% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€227,161 | -€186,721 | +€40,440 | +17.8% |
| Amounts payable | 17/49 | €826,031 | €799,166 | -€26,864 | -3.3% |
| Amounts payable after more than one year | 17 | €391,492 | €369,543 | -€21,949 | -5.6% |
| Financial debts | 170/4 | €391,492 | €369,543 | -€21,949 | -5.6% |
| Amounts payable within one year | 42/48 | €431,918 | €428,480 | -€3,438 | -0.8% |
| Current portion of amounts payable after more than one year | 42 | €21,409 | €23,753 | +€2,344 | +10.9% |
| Financial debts | 43 | €175,000 | €175,000 | = | 0.0% |
| Credit institutions | 430/8 | €175,000 | €175,000 | = | 0.0% |
| Trade debts | 44 | €13,205 | €7,739 | -€5,466 | -41.4% |
| Suppliers | 440/4 | €13,205 | €7,739 | -€5,466 | -41.4% |
| Taxes, remuneration and social security | 45 | €13 | €2,927 | +€2,914 | +22,822% |
| Taxes | 450/3 | €13 | €2,927 | +€2,914 | +22,822% |
| Other amounts payable | 47/48 | €222,291 | €219,061 | -€3,230 | -1.5% |
| Accrued charges and deferred income | 492/3 | €2,621 | €1,143 | -€1,477 | -56.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,244 | €15,083 | -€10,161 | -40.3% |
| Other operating charges | 640/8 | €3,108 | €6,860 | +€3,752 | +121% |
| Gross operating margin | 9900 | €70,864 | €86,723 | +€15,859 | +22.4% |
| Operating profit (loss) | 9901 | €42,512 | €64,780 | +€22,268 | +52.4% |
| Financial charges | 65/66B | €23,779 | €21,083 | -€2,696 | -11.3% |
| Recurring financial charges | 65 | €23,779 | €21,083 | -€2,696 | -11.3% |
| Profit (loss) for the period before taxes | 9903 | €18,733 | €43,697 | +€24,964 | +133% |
| Income taxes | 67/77 | €0 | €3,257 | +€3,257 | |
| Profit (loss) for the period | 9904 | €18,733 | €40,440 | +€21,707 | +116% |
| Profit (loss) for the period to be appropriated | 9905 | €18,733 | €40,440 | +€21,707 | +116% |
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.