LE CHALET PNEUS: 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 PNEUS
Largest movements
- Financial fixed assets +€150,000
up €150,000 (+183,352%), from €82 to €150,082
- Tangible fixed assets +€88,103
up €88,103 (+27.5%), from €320,479 to €408,581
of which Furniture and vehicles: +€92,742
- Cash +€75,640
up €75,640 (+76.7%), from €98,674 to €174,314
mainly Debts after one year (+€147,363) and Depreciation (+€117,322)
- Receivables within one year +€64,114
up €64,114 (+30.2%), from €212,579 to €276,693
of which Trade receivables: +€56,501
- Intangible fixed assets -€23,464
down €23,464 (-5.1%), from €456,000 to €432,535
- Reserves +€216,200
up €216,200 (+363%), from €59,500 to €275,700
of which Distributable reserves: +€216,200
- Profit (loss) carried forward -€211,671
down €211,671 (-98.4%), from €215,072 to €3,400
- Debts after one year +€147,363
up €147,363 (+23.6%), from €624,507 to €771,870
of which Other amounts payable: +€100,000
- Trade debts +€110,440
up €110,440 (+67.0%), from €164,851 to €275,291
- Tax, wage and social debts +€69,977
up €69,977 (+92.2%), from €75,927 to €145,904
of which Remuneration and social security: +€52,521
- Gross operating margin +€49,802
up €49,802 (+8.7%), from €572,901 to €622,703
- Staff costs +€42,276
up €42,276 (+11.5%), from €366,969 to €409,246
- Taxes -€23,065
down €23,065 (-64.8%), from €35,584 to €12,519
- Depreciation +€11,734
up €11,734 (+11.1%), from €105,588 to €117,322
- Financial charges +€10,413
up €10,413 (+48.6%), from €21,414 to €31,827
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 | €1,262,290 | €1,631,734 | +€369,444 | +29.3% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €776,560 | €991,199 | +€214,638 | +27.6% |
| Intangible fixed assets | 21 | €456,000 | €432,535 | -€23,464 | -5.1% |
| Tangible fixed assets | 22/27 | €320,479 | €408,581 | +€88,103 | +27.5% |
| Land and buildings | 22 | €217,820 | €208,232 | -€9,588 | -4.4% |
| Plant, machinery and equipment | 23 | €93,881 | €98,830 | +€4,949 | +5.3% |
| Furniture and vehicles | 24 | €8,778 | €101,519 | +€92,742 | +1,057% |
| Financial fixed assets | 28 | €82 | €150,082 | +€150,000 | +183,352% |
| Current assets | 29/58 | €485,730 | €640,536 | +€154,806 | +31.9% |
| Stocks and contracts in progress | 3 | €156,109 | €174,235 | +€18,126 | +11.6% |
| Stocks | 30/36 | €156,109 | €174,235 | +€18,126 | +11.6% |
| Amounts receivable within one year | 40/41 | €212,579 | €276,693 | +€64,114 | +30.2% |
| Trade receivables | 40 | €206,026 | €262,527 | +€56,501 | +27.4% |
| Other amounts receivable | 41 | €6,553 | €14,166 | +€7,612 | +116% |
| Cash at bank and in hand | 54/58 | €98,674 | €174,314 | +€75,640 | +76.7% |
| Deferred charges and accrued income | 490/1 | €18,368 | €15,294 | -€3,074 | -16.7% |
| Total equity and liabilities | 10/49 | €1,262,290 | €1,631,734 | +€369,444 | +29.3% |
| Equity | 10/15 | €312,572 | €317,100 | +€4,529 | +1.4% |
| Contributions | 10/11 | €38,000 | €38,000 | = | 0.0% |
| Reserves | 13 | €59,500 | €275,700 | +€216,200 | +363% |
| Tax-exempt reserves | 132 | €55,700 | €55,700 | = | 0.0% |
| Distributable reserves | 133 | €3,800 | €220,000 | +€216,200 | +5,689% |
| Profit (loss) carried forward | 14 | €215,072 | €3,400 | -€211,671 | -98.4% |
| Amounts payable | 17/49 | €949,718 | €1,314,634 | +€364,915 | +38.4% |
| Amounts payable after more than one year | 17 | €624,507 | €771,870 | +€147,363 | +23.6% |
| Financial debts | 170/4 | €624,507 | €671,870 | +€47,363 | +7.6% |
| Other amounts payable | 178/9 | - | €100,000 | +€100,000 | |
| Amounts payable within one year | 42/48 | €324,547 | €542,763 | +€218,216 | +67.2% |
| Current portion of amounts payable after more than one year | 42 | €83,770 | €108,005 | +€24,235 | +28.9% |
| Financial debts | 43 | - | €346 | +€346 | |
| Credit institutions | 430/8 | - | €346 | +€346 | |
| Trade debts | 44 | €164,851 | €275,291 | +€110,440 | +67.0% |
| Suppliers | 440/4 | €164,851 | €275,291 | +€110,440 | +67.0% |
| Taxes, remuneration and social security | 45 | €75,927 | €145,904 | +€69,977 | +92.2% |
| Taxes | 450/3 | €39,124 | €56,580 | +€17,456 | +44.6% |
| Remuneration and social security | 454/9 | €36,803 | €89,324 | +€52,521 | +143% |
| Other amounts payable | 47/48 | - | €13,218 | +€13,218 | |
| Accrued charges and deferred income | 492/3 | €664 | €0 | -€664 | -100% |
| Non-recurring operating income | 76A | €13,928 | €0 | -€13,928 | -100% |
| Remuneration, social security and pensions | 62 | €366,969 | €409,246 | +€42,276 | +11.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €105,588 | €117,322 | +€11,734 | +11.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €621 | €843 | +€222 | +35.7% |
| Other operating charges | 640/8 | €15,775 | €18,061 | +€2,285 | +14.5% |
| Non-recurring operating charges | 66A | €1,888 | €37,523 | +€35,635 | +1,887% |
| Gross operating margin | 9900 | €572,901 | €622,703 | +€49,802 | +8.7% |
| Operating profit (loss) | 9901 | €82,059 | €39,708 | -€42,351 | -51.6% |
| Financial income | 75/76B | €7,336 | €9,167 | +€1,831 | +25.0% |
| Recurring financial income | 75 | €7,336 | €9,167 | +€1,831 | +25.0% |
| Financial charges | 65/66B | €21,414 | €31,827 | +€10,413 | +48.6% |
| Recurring financial charges | 65 | €21,414 | €31,827 | +€10,413 | +48.6% |
| Profit (loss) for the period before taxes | 9903 | €67,981 | €17,047 | -€50,933 | -74.9% |
| Income taxes | 67/77 | €35,584 | €12,519 | -€23,065 | -64.8% |
| Profit (loss) for the period | 9904 | €32,397 | €4,529 | -€27,868 | -86.0% |
| Transfer to tax-exempt reserves | 689 | €37,200 | - | -€37,200 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,803 | €4,529 | +€9,332 |
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 29 October 2026 via checked.be.