LE CHAT: 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 CHAT
Largest movements
- Receivables within one year +€13,211
up €13,211 (+39.1%), from €33,801 to €47,013
of which Trade receivables: +€13,113
- Stocks and contracts +€1,314
up €1,314 (+11.3%), from €11,673 to €12,987
- Profit (loss) carried forward -€17,785
down €17,785, from €3,141 to -€14,644
- Other debts +€16,320
up €16,320 (+458.7%), from €3,558 to €19,878
- Trade debts +€14,450
up €14,450 (+35.4%), from €40,771 to €55,221
- Tax, wage and social debts +€1,250
up €1,250 (+156.3%), from €800 to €2,050
- Gross operating margin -€21,883
down €21,883, from €4,462 to -€17,421
- Taxes -€800
no longer reported in 2025 (was €800)
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 | €52,270 | €66,505 | +€14,235 | +27.2% |
| Fixed assets | 21/28 | €3,800 | €3,800 | = | 0.0% |
| Financial fixed assets | 28 | €3,800 | €3,800 | = | 0.0% |
| Current assets | 29/58 | €48,470 | €62,705 | +€14,235 | +29.4% |
| Stocks and contracts in progress | 3 | €11,673 | €12,987 | +€1,314 | +11.3% |
| Stocks | 30/36 | €11,673 | €12,987 | +€1,314 | +11.3% |
| Amounts receivable within one year | 40/41 | €33,801 | €47,013 | +€13,211 | +39.1% |
| Trade receivables | 40 | €33,748 | €46,861 | +€13,113 | +38.9% |
| Other amounts receivable | 41 | €53 | €151 | +€98 | +183.1% |
| Cash at bank and in hand | 54/58 | €2,995 | €2,706 | -€290 | -9.7% |
| Total equity and liabilities | 10/49 | €52,270 | €66,505 | +€14,235 | +27.2% |
| Equity | 10/15 | €7,141 | -€10,644 | -€17,785 | |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,141 | -€14,644 | -€17,785 | |
| Amounts payable | 17/49 | €45,128 | €77,149 | +€32,020 | +71.0% |
| Amounts payable within one year | 42/48 | €45,128 | €77,149 | +€32,020 | +71.0% |
| Trade debts | 44 | €40,771 | €55,221 | +€14,450 | +35.4% |
| Suppliers | 440/4 | €40,771 | €55,221 | +€14,450 | +35.4% |
| Taxes, remuneration and social security | 45 | €800 | €2,050 | +€1,250 | +156.3% |
| Taxes | 450/3 | €800 | €2,050 | +€1,250 | +156.3% |
| Other amounts payable | 47/48 | €3,558 | €19,878 | +€16,320 | +458.7% |
| Other operating charges | 640/8 | €196 | €116 | -€80 | -41.0% |
| Gross operating margin | 9900 | €4,462 | -€17,421 | -€21,883 | |
| Operating profit (loss) | 9901 | €4,266 | -€17,537 | -€21,803 | |
| Financial charges | 65/66B | €325 | €248 | -€77 | -23.6% |
| Recurring financial charges | 65 | €325 | €248 | -€77 | -23.6% |
| Profit (loss) for the period before taxes | 9903 | €3,941 | -€17,785 | -€21,726 | |
| Income taxes | 67/77 | €800 | - | -€800 | |
| Profit (loss) for the period | 9904 | €3,141 | -€17,785 | -€20,926 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,141 | -€17,785 | -€20,926 |
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.