LE CHAT BOTTE: 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 CHAT BOTTE
Largest movements
- Cash +€328,992
up €328,992 (+187%), from €176,038 to €505,030
mainly Receivables within one year (+€123,436) and Deferred charges and accrued income (+€109,099)
- Receivables within one year -€123,436
down €123,436 (-55.5%), from €222,487 to €99,051
of which Trade receivables: -€121,917
- Deferred charges and accrued income -€109,099
down €109,099 (-81.5%), from €133,849 to €24,750
- Tangible fixed assets +€15,019
up €15,019 (+70.5%), from €21,313 to €36,332
of which Plant, machinery and equipment: +€21,965
- Profit (loss) carried forward +€41,618
up €41,618 (+21.6%), from €192,725 to €234,343
- Provisions +€41,618
up €41,618 (+31.0%), from €134,404 to €176,022
- Debts within one year +€27,804
up €27,804 (+14.5%), from €192,075 to €219,879
- Investment grants +€11,000
up €11,000 (+220%), from €5,000 to €16,000
- Turnover +€83,443
up €83,443 (+5.2%), from €1.6m to €1.7m
- Staff costs +€79,741
up €79,741 (+5.9%), from €1.4m to €1.4m
- Gross operating margin +€75,203
up €75,203 (+5.1%), from €1.5m to €1.5m
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 | €553,688 | €665,164 | +€111,475 | +20.1% |
| Fixed assets | 21/28 | €21,313 | €36,332 | +€15,019 | +70.5% |
| Tangible fixed assets | 22/27 | €21,313 | €36,332 | +€15,019 | +70.5% |
| Plant, machinery and equipment | 23 | €6,349 | €28,314 | +€21,965 | +346% |
| Furniture and vehicles | 24 | €14,964 | €8,018 | -€6,946 | -46.4% |
| Current assets | 29/58 | €532,375 | €628,832 | +€96,457 | +18.1% |
| Amounts receivable within one year | 40/41 | €222,487 | €99,051 | -€123,436 | -55.5% |
| Trade receivables | 40 | €220,568 | €98,651 | -€121,917 | -55.3% |
| Other amounts receivable | 41 | €1,919 | €400 | -€1,519 | -79.2% |
| Cash at bank and in hand | 54/58 | €176,038 | €505,030 | +€328,992 | +187% |
| Deferred charges and accrued income | 490/1 | €133,849 | €24,750 | -€109,099 | -81.5% |
| Total equity and liabilities | 10/49 | €553,688 | €665,164 | +€111,475 | +20.1% |
| Equity | 10/15 | €211,225 | €263,843 | +€52,618 | +24.9% |
| Reserves | 13 | €13,500 | €13,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €192,725 | €234,343 | +€41,618 | +21.6% |
| Investment grants | 15 | €5,000 | €16,000 | +€11,000 | +220% |
| Provisions and deferred taxes | 16 | €134,404 | €176,022 | +€41,618 | +31.0% |
| Provisions for liabilities and charges | 160/5 | €134,404 | €176,022 | +€41,618 | +31.0% |
| Other liabilities and charges | 164/5 | €134,404 | €176,022 | +€41,618 | +31.0% |
| Amounts payable | 17/49 | €208,059 | €225,299 | +€17,240 | +8.3% |
| Amounts payable after more than one year | 17 | €10,524 | €5,360 | -€5,164 | -49.1% |
| Financial debts | 170/4 | €10,524 | €5,360 | -€5,164 | -49.1% |
| Amounts payable within one year | 42/48 | €192,075 | €219,879 | +€27,804 | +14.5% |
| Current portion of amounts payable after more than one year | 42 | €4,975 | €5,164 | +€189 | +3.8% |
| Financial debts | 43 | €9 | €9 | = | 0.0% |
| Credit institutions | 430/8 | €9 | €9 | = | 0.0% |
| Trade debts | 44 | €2,020 | €7,490 | +€5,470 | +271% |
| Suppliers | 440/4 | €2,020 | €7,490 | +€5,470 | +271% |
| Taxes, remuneration and social security | 45 | €185,071 | €198,774 | +€13,702 | +7.4% |
| Taxes | 450/3 | €14,036 | €15,265 | +€1,229 | +8.8% |
| Remuneration and social security | 454/9 | €171,036 | €183,509 | +€12,473 | +7.3% |
| Accrued charges and deferred income | 492/3 | €5,459 | €60 | -€5,399 | -98.9% |
| Turnover | 70 | €1,596,876 | €1,680,320 | +€83,443 | +5.2% |
| Membership fees, donations, legacies and grants | 73 | €3,449 | €2,500 | -€949 | -27.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €131,753 | €139,044 | +€7,291 | +5.5% |
| Remuneration, social security and pensions | 62 | €1,354,747 | €1,434,488 | +€79,741 | +5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,222 | €15,100 | +€3,878 | +34.6% |
| Other operating charges | 640/8 | €1,414 | €11,929 | +€10,515 | +744% |
| Gross operating margin | 9900 | €1,468,572 | €1,543,776 | +€75,203 | +5.1% |
| Operating profit (loss) | 9901 | €51,264 | €40,640 | -€10,623 | -20.7% |
| Financial income | 75/76B | - | €1,950 | +€1,950 | |
| Recurring financial income | 75 | - | €1,950 | +€1,950 | |
| Financial charges | 65/66B | €1,339 | €973 | -€366 | -27.3% |
| Recurring financial charges | 65 | €1,339 | €973 | -€366 | -27.3% |
| Profit (loss) for the period before taxes | 9903 | €49,925 | €41,618 | -€8,307 | -16.6% |
| Profit (loss) for the period | 9904 | €49,925 | €41,618 | -€8,307 | -16.6% |
| Profit (loss) for the period to be appropriated | 9905 | €49,925 | €41,618 | -€8,307 | -16.6% |
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 17 October 2026 via checked.be.