LE CHALET DU GARDE: 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 DU GARDE
Largest movements
- Receivables within one year +€5,329
up €5,329 (+85.3%), from €6,246 to €11,575
- Tangible fixed assets -€2,446
down €2,446 (-17.6%), from €13,898 to €11,452
of which Other tangible fixed assets: -€2,250
- Other debts +€8,811
up €8,811 (+41.9%), from €21,017 to €29,827
- Trade debts -€3,734
down €3,734 (-53.5%), from €6,980 to €3,246
of which Suppliers: -€4,024
- Debts after one year -€1,573
down €1,573 (-79.7%), from €1,973 to €400
- Tax, wage and social debts -€919
no longer reported in 2025 (was €919)
- Gross operating margin +€5,129
up €5,129 (+10,696%), from €48 to €5,177
- Financial income -€1,770
no longer reported in 2025 (was €1,770)
of which Non-recurring financial income: -€1,768
- Other operating charges +€807
up €807 (+106%), from €764 to €1,571
- Financial charges -€747
down €747 (-40.8%), from €1,832 to €1,084
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 | €20,591 | €23,294 | +€2,704 | +13.1% |
| Fixed assets | 21/28 | €13,898 | €11,452 | -€2,446 | -17.6% |
| Tangible fixed assets | 22/27 | €13,898 | €11,452 | -€2,446 | -17.6% |
| Plant, machinery and equipment | 23 | €435 | €239 | -€196 | -45.0% |
| Other tangible fixed assets | 26 | €13,463 | €11,212 | -€2,250 | -16.7% |
| Current assets | 29/58 | €6,693 | €11,843 | +€5,149 | +76.9% |
| Stocks and contracts in progress | 3 | €29 | - | -€29 | |
| Stocks | 30/36 | €29 | - | -€29 | |
| Amounts receivable within one year | 40/41 | €6,246 | €11,575 | +€5,329 | +85.3% |
| Other amounts receivable | 41 | €6,246 | €11,575 | +€5,329 | +85.3% |
| Cash at bank and in hand | 54/58 | €339 | €188 | -€151 | -44.6% |
| Deferred charges and accrued income | 490/1 | €80 | €80 | = | 0.0% |
| Total equity and liabilities | 10/49 | €20,591 | €23,294 | +€2,704 | +13.1% |
| Equity | 10/15 | -€11,828 | -€11,752 | +€76 | +0.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | - | -€5,000 | |
| Other | 1109/19 | €5,000 | - | -€5,000 | |
| Profit (loss) carried forward | 14 | -€16,828 | -€16,752 | +€76 | +0.5% |
| Amounts payable | 17/49 | €32,419 | €35,046 | +€2,628 | +8.1% |
| Amounts payable after more than one year | 17 | €1,973 | €400 | -€1,573 | -79.7% |
| Financial debts | 170/4 | €1,973 | €400 | -€1,573 | -79.7% |
| Amounts payable within one year | 42/48 | €30,446 | €34,646 | +€4,200 | +13.8% |
| Current portion of amounts payable after more than one year | 42 | €1,530 | €1,573 | +€43 | +2.8% |
| Trade debts | 44 | €6,980 | €3,246 | -€3,734 | -53.5% |
| Suppliers | 440/4 | €6,980 | €2,956 | -€4,024 | -57.7% |
| Bills of exchange payable | 441 | - | €290 | +€290 | |
| Taxes, remuneration and social security | 45 | €919 | - | -€919 | |
| Taxes | 450/3 | €919 | - | -€919 | |
| Other amounts payable | 47/48 | €21,017 | €29,827 | +€8,811 | +41.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,446 | €2,446 | = | 0.0% |
| Other operating charges | 640/8 | €764 | €1,571 | +€807 | +106% |
| Gross operating margin | 9900 | €48 | €5,177 | +€5,129 | +10,696% |
| Operating profit (loss) | 9901 | -€3,162 | €1,160 | +€4,321 | |
| Financial income | 75/76B | €1,770 | - | -€1,770 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Non-recurring financial income | 76B | €1,768 | - | -€1,768 | |
| Financial charges | 65/66B | €1,832 | €1,084 | -€747 | -40.8% |
| Recurring financial charges | 65 | €1,832 | €1,084 | -€747 | -40.8% |
| Profit (loss) for the period before taxes | 9903 | -€3,223 | €76 | +€3,299 | |
| Profit (loss) for the period | 9904 | -€3,223 | €76 | +€3,299 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,223 | €76 | +€3,299 |
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 31 October 2026 via checked.be.