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
- Cash +€81,346
up €81,346 (+81.7%), from €99,552 to €180,898
mainly Tax, wage and social debts (+€41,999) and Net result for the year (+€25,341)
- Tangible fixed assets -€15,368
down €15,368 (-18.8%), from €81,796 to €66,428
of which Furniture and vehicles: -€9,502
- Stocks and contracts -€9,484
down €9,484 (-21.9%), from €43,278 to €33,794
- Receivables within one year -€4,800
down €4,800 (-21.2%), from €22,673 to €17,873
of which Other amounts receivable: -€5,095
- Tax, wage and social debts +€41,999
up €41,999 (+81.0%), from €51,882 to €93,881
of which Taxes: +€21,144
- Current portion of long-term debt -€27,184
down €27,184 (-78.8%), from €34,505 to €7,321
- Profit (loss) carried forward +€25,341
up €25,341 (+20.9%), from €121,251 to €146,593
- Trade debts +€11,538
up €11,538 (+17.3%), from €66,860 to €78,398
- Depreciation -€34,039
down €34,039 (-62.1%), from €54,850 to €20,811
- Gross operating margin -€30,771
down €30,771 (-6.4%), from €480,577 to €449,806
- Staff costs -€16,718
down €16,718 (-4.3%), from €391,311 to €374,593
- Financial charges -€7,871
down €7,871 (-85.7%), from €9,183 to €1,313
- Taxes +€6,572
up €6,572 (+58.6%), from €11,223 to €17,796
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 | €338,499 | €390,193 | +€51,694 | +15.3% |
| Fixed assets | 21/28 | €172,996 | €157,628 | -€15,368 | -8.9% |
| Tangible fixed assets | 22/27 | €81,796 | €66,428 | -€15,368 | -18.8% |
| Plant, machinery and equipment | 23 | €29,044 | €29,500 | +€456 | +1.6% |
| Furniture and vehicles | 24 | €9,502 | - | -€9,502 | |
| Other tangible fixed assets | 26 | €43,250 | €36,928 | -€6,322 | -14.6% |
| Financial fixed assets | 28 | €91,200 | €91,200 | = | 0.0% |
| Current assets | 29/58 | €165,503 | €232,565 | +€67,062 | +40.5% |
| Stocks and contracts in progress | 3 | €43,278 | €33,794 | -€9,484 | -21.9% |
| Stocks | 30/36 | €43,278 | €33,794 | -€9,484 | -21.9% |
| Amounts receivable within one year | 40/41 | €22,673 | €17,873 | -€4,800 | -21.2% |
| Trade receivables | 40 | €5,768 | €6,063 | +€295 | +5.1% |
| Other amounts receivable | 41 | €16,905 | €11,810 | -€5,095 | -30.1% |
| Cash at bank and in hand | 54/58 | €99,552 | €180,898 | +€81,346 | +81.7% |
| Total equity and liabilities | 10/49 | €338,499 | €390,193 | +€51,694 | +15.3% |
| Equity | 10/15 | €185,251 | €210,593 | +€25,341 | +13.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €44,000 | €44,000 | = | 0.0% |
| Distributable reserves | 133 | €44,000 | €44,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €121,251 | €146,593 | +€25,341 | +20.9% |
| Amounts payable | 17/49 | €153,248 | €179,600 | +€26,353 | +17.2% |
| Amounts payable within one year | 42/48 | €153,248 | €179,600 | +€26,353 | +17.2% |
| Current portion of amounts payable after more than one year | 42 | €34,505 | €7,321 | -€27,184 | -78.8% |
| Trade debts | 44 | €66,860 | €78,398 | +€11,538 | +17.3% |
| Suppliers | 440/4 | €66,860 | €78,398 | +€11,538 | +17.3% |
| Taxes, remuneration and social security | 45 | €51,882 | €93,881 | +€41,999 | +81.0% |
| Taxes | 450/3 | €15,070 | €36,214 | +€21,144 | +140% |
| Remuneration and social security | 454/9 | €36,812 | €57,668 | +€20,855 | +56.7% |
| Remuneration, social security and pensions | 62 | €391,311 | €374,593 | -€16,718 | -4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,850 | €20,811 | -€34,039 | -62.1% |
| Other operating charges | 640/8 | €5,138 | €11,340 | +€6,202 | +121% |
| Gross operating margin | 9900 | €480,577 | €449,806 | -€30,771 | -6.4% |
| Operating profit (loss) | 9901 | €29,278 | €43,062 | +€13,784 | +47.1% |
| Financial income | 75/76B | €3,090 | €1,388 | -€1,703 | -55.1% |
| Recurring financial income | 75 | €3,090 | €1,388 | -€1,703 | -55.1% |
| Financial charges | 65/66B | €9,183 | €1,313 | -€7,871 | -85.7% |
| Recurring financial charges | 65 | €9,183 | €1,313 | -€7,871 | -85.7% |
| Profit (loss) for the period before taxes | 9903 | €23,185 | €43,137 | +€19,952 | +86.1% |
| Income taxes | 67/77 | €11,223 | €17,796 | +€6,572 | +58.6% |
| Profit (loss) for the period | 9904 | €11,962 | €25,341 | +€13,379 | +112% |
| Profit (loss) for the period to be appropriated | 9905 | €11,962 | €25,341 | +€13,379 | +112% |
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 14 October 2026 via checked.be.