LE CHALET: 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 CHALET
Largest movements
- Tangible fixed assets +€23,240
up €23,240 (+46.3%), from €50,236 to €73,476
of which Land and buildings: +€22,386
- Cash -€17,393
down €17,393 (-32.2%), from €53,973 to €36,581
mainly Investment in fixed assets (net) (-€31,691) and Receivables within one year (-€7,880)
- Receivables within one year +€7,880
up €7,880 (+63.6%), from €12,382 to €20,261
of which Other amounts receivable: +€4,999
- Profit (loss) carried forward +€14,263
up €14,263 (+15.9%), from -€89,933 to -€75,670
- Trade debts -€1,600
down €1,600 (-24.9%), from €6,431 to €4,831
- Gross operating margin +€9,833
up €9,833 (+37.7%), from €26,118 to €35,951
- Other operating charges +€548
up €548 (+5.0%), from €10,848 to €11,396
- Financial charges +€434
up €434 (+26.9%), from €1,612 to €2,045
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.
Cash bridge derived
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 | €119,734 | €132,375 | +€12,641 | +10.6% |
| Fixed assets | 21/28 | €50,236 | €73,476 | +€23,240 | +46.3% |
| Tangible fixed assets | 22/27 | €50,236 | €73,476 | +€23,240 | +46.3% |
| Land and buildings | 22 | €44,793 | €67,179 | +€22,386 | +50.0% |
| Plant, machinery and equipment | 23 | €1,823 | €1,320 | -€502 | -27.6% |
| Furniture and vehicles | 24 | €3,620 | €4,976 | +€1,356 | +37.5% |
| Current assets | 29/58 | €69,498 | €58,899 | -€10,599 | -15.3% |
| Stocks and contracts in progress | 3 | €225 | €175 | -€50 | -22.2% |
| Stocks | 30/36 | €225 | €175 | -€50 | -22.2% |
| Amounts receivable within one year | 40/41 | €12,382 | €20,261 | +€7,880 | +63.6% |
| Trade receivables | 40 | - | €2,880 | +€2,880 | |
| Other amounts receivable | 41 | €12,382 | €17,381 | +€4,999 | +40.4% |
| Cash at bank and in hand | 54/58 | €53,973 | €36,581 | -€17,393 | -32.2% |
| Deferred charges and accrued income | 490/1 | €2,918 | €1,882 | -€1,036 | -35.5% |
| Total equity and liabilities | 10/49 | €119,734 | €132,375 | +€12,641 | +10.6% |
| Equity | 10/15 | €110,365 | €124,628 | +€14,263 | +12.9% |
| Contributions | 10/11 | €198,315 | €198,315 | = | 0.0% |
| Reserves | 13 | €1,983 | €1,983 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,983 | €1,983 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,983 | €1,983 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€89,933 | -€75,670 | +€14,263 | +15.9% |
| Amounts payable | 17/49 | €9,369 | €7,747 | -€1,622 | -17.3% |
| Amounts payable within one year | 42/48 | €9,369 | €7,747 | -€1,622 | -17.3% |
| Trade debts | 44 | €6,431 | €4,831 | -€1,600 | -24.9% |
| Suppliers | 440/4 | €6,431 | €4,831 | -€1,600 | -24.9% |
| Taxes, remuneration and social security | 45 | €2,938 | €2,916 | -€22 | -0.7% |
| Taxes | 450/3 | €2,938 | €2,916 | -€22 | -0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,550 | €8,451 | -€99 | -1.2% |
| Other operating charges | 640/8 | €10,848 | €11,396 | +€548 | +5.0% |
| Non-recurring operating charges | 66A | €1,017 | - | -€1,017 | |
| Gross operating margin | 9900 | €26,118 | €35,951 | +€9,833 | +37.7% |
| Operating profit (loss) | 9901 | €5,702 | €16,104 | +€10,402 | +182.4% |
| Financial income | 75/76B | €187 | €345 | +€158 | +84.2% |
| Recurring financial income | 75 | €187 | €345 | +€158 | +84.2% |
| Financial charges | 65/66B | €1,612 | €2,045 | +€434 | +26.9% |
| Recurring financial charges | 65 | €1,612 | €2,045 | +€434 | +26.9% |
| Profit (loss) for the period before taxes | 9903 | €4,278 | €14,404 | +€10,126 | +236.7% |
| Income taxes | 67/77 | €140 | €141 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | €4,138 | €14,263 | +€10,125 | +244.7% |
| Profit (loss) for the period to be appropriated | 9905 | €4,138 | €14,263 | +€10,125 | +244.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.