LE CHALET DG: 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 DG
Largest movements
- Cash -€44,964
down €44,964 (-22.7%), from €197,722 to €152,757
mainly Short-term financial debts (-€24,465) and Accrued charges and deferred income (-€11,715)
- Receivables within one year +€11,004
up €11,004 (+8.1%), from €136,155 to €147,159
- Short-term financial debts -€24,465
no longer reported in 2025 (was €24,465)
- Profit (loss) carried forward +€12,167
up €12,167 (+10.0%), from €122,256 to €134,422
- Accrued charges and deferred income -€11,715
down €11,715 (-42.1%), from €27,851 to €16,136
- Trade debts -€9,126
down €9,126 (-8.0%), from €113,511 to €104,386
- Gross operating margin +€15,870
up €15,870 (+107%), from €14,881 to €30,751
- Staff costs -€6,090
down €6,090 (-31.1%), from €19,569 to €13,480
- Taxes +€1,825
new in 2025: €1,825
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 | €340,305 | €305,907 | -€34,398 | -10.1% |
| Fixed assets | 21/28 | €1,963 | €1,122 | -€840 | -42.8% |
| Tangible fixed assets | 22/27 | €1,285 | €445 | -€840 | -65.4% |
| Plant, machinery and equipment | 23 | €130 | €35 | -€95 | -73.3% |
| Furniture and vehicles | 24 | €1,156 | €410 | -€745 | -64.5% |
| Financial fixed assets | 28 | €678 | €678 | = | 0.0% |
| Current assets | 29/58 | €338,342 | €304,785 | -€33,558 | -9.9% |
| Stocks and contracts in progress | 3 | €3,778 | €4,080 | +€303 | +8.0% |
| Stocks | 30/36 | €3,778 | €4,080 | +€303 | +8.0% |
| Amounts receivable within one year | 40/41 | €136,155 | €147,159 | +€11,004 | +8.1% |
| Other amounts receivable | 41 | €136,155 | €147,159 | +€11,004 | +8.1% |
| Cash at bank and in hand | 54/58 | €197,722 | €152,757 | -€44,964 | -22.7% |
| Deferred charges and accrued income | 490/1 | €688 | €788 | +€100 | +14.5% |
| Total equity and liabilities | 10/49 | €340,305 | €305,907 | -€34,398 | -10.1% |
| Equity | 10/15 | €142,716 | €154,882 | +€12,167 | +8.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €122,256 | €134,422 | +€12,167 | +10.0% |
| Amounts payable | 17/49 | €197,589 | €151,025 | -€46,565 | -23.6% |
| Amounts payable within one year | 42/48 | €169,739 | €134,889 | -€34,850 | -20.5% |
| Financial debts | 43 | €24,465 | - | -€24,465 | |
| Credit institutions | 430/8 | €24,465 | - | -€24,465 | |
| Trade debts | 44 | €113,511 | €104,386 | -€9,126 | -8.0% |
| Suppliers | 440/4 | €113,511 | €104,386 | -€9,126 | -8.0% |
| Taxes, remuneration and social security | 45 | €16,221 | €14,962 | -€1,259 | -7.8% |
| Taxes | 450/3 | €7,527 | €9,309 | +€1,782 | +23.7% |
| Remuneration and social security | 454/9 | €8,694 | €5,653 | -€3,041 | -35.0% |
| Other amounts payable | 47/48 | €15,541 | €15,541 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €27,851 | €16,136 | -€11,715 | -42.1% |
| Remuneration, social security and pensions | 62 | €19,569 | €13,480 | -€6,090 | -31.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €840 | €840 | +€1 | +0.1% |
| Other operating charges | 640/8 | €682 | €911 | +€229 | +33.6% |
| Gross operating margin | 9900 | €14,881 | €30,751 | +€15,870 | +107% |
| Operating profit (loss) | 9901 | -€6,210 | €15,521 | +€21,730 | |
| Financial income | 75/76B | €1 | €0 | -€1 | -98.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -98.0% |
| Financial charges | 65/66B | €1,678 | €1,529 | -€149 | -8.9% |
| Recurring financial charges | 65 | €1,678 | €1,529 | -€149 | -8.9% |
| Profit (loss) for the period before taxes | 9903 | -€7,887 | €13,992 | +€21,879 | |
| Income taxes | 67/77 | - | €1,825 | +€1,825 | |
| Profit (loss) for the period | 9904 | -€7,887 | €12,167 | +€20,054 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,887 | €12,167 | +€20,054 |
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 28 October 2026 via checked.be.