LE CHAT VOLANT: 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 VOLANT
Largest movements
- Tangible fixed assets -€7,645
down €7,645 (-2.0%), from €391,629 to €383,984
of which Other tangible fixed assets: -€5,785
- Cash +€6,229
up €6,229 (+238%), from €2,616 to €8,845
mainly Net result for the year (+€59,758) and Depreciation (+€37,132)
- Other debts -€61,911
down €61,911 (-12.1%), from €513,060 to €451,150
- Profit (loss) carried forward +€59,758
up €59,758 (+35.2%), from -€169,675 to -€109,917
- Tax, wage and social debts -€5,142
down €5,142 (-57.9%), from €8,878 to €3,736
of which Taxes: -€5,283
- Gross operating margin +€85,114
up €85,114 (+642%), from €13,264 to €98,377
- Depreciation +€4,579
up €4,579 (+14.1%), from €32,553 to €37,132
- Financial charges +€1,319
up €1,319, from -€686 to €632
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 | €408,366 | €403,115 | -€5,252 | -1.3% |
| Fixed assets | 21/28 | €391,629 | €383,984 | -€7,645 | -2.0% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €391,629 | €383,984 | -€7,645 | -2.0% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €2,557 | €698 | -€1,860 | -72.7% |
| Other tangible fixed assets | 26 | €389,072 | €383,286 | -€5,785 | -1.5% |
| Assets under construction and advance payments | 27 | €0 | €0 | = | |
| Current assets | 29/58 | €16,737 | €19,130 | +€2,393 | +14.3% |
| Amounts receivable within one year | 40/41 | €13,847 | €10,117 | -€3,731 | -26.9% |
| Trade receivables | 40 | €13,847 | €10,117 | -€3,731 | -26.9% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €2,616 | €8,845 | +€6,229 | +238% |
| Deferred charges and accrued income | 490/1 | €274 | €169 | -€105 | -38.3% |
| Total equity and liabilities | 10/49 | €408,366 | €403,115 | -€5,252 | -1.3% |
| Equity | 10/15 | -€152,295 | -€92,537 | +€59,758 | +39.2% |
| Contributions | 10/11 | €15,630 | €15,630 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€169,675 | -€109,917 | +€59,758 | +35.2% |
| Investment grants | 15 | €1,750 | €1,750 | = | 0.0% |
| Amounts payable | 17/49 | €560,661 | €495,651 | -€65,009 | -11.6% |
| Amounts payable within one year | 42/48 | €559,503 | €495,651 | -€63,852 | -11.4% |
| Trade debts | 44 | €37,564 | €40,766 | +€3,201 | +8.5% |
| Suppliers | 440/4 | €35,224 | €36,716 | +€1,491 | +4.2% |
| Bills of exchange payable | 441 | €2,340 | €4,050 | +€1,710 | +73.1% |
| Taxes, remuneration and social security | 45 | €8,878 | €3,736 | -€5,142 | -57.9% |
| Taxes | 450/3 | €8,878 | €3,595 | -€5,283 | -59.5% |
| Remuneration and social security | 454/9 | - | €141 | +€141 | |
| Other amounts payable | 47/48 | €513,060 | €451,150 | -€61,911 | -12.1% |
| Accrued charges and deferred income | 492/3 | €1,158 | €0 | -€1,158 | -100% |
| Remuneration, social security and pensions | 62 | - | €277 | +€277 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,553 | €37,132 | +€4,579 | +14.1% |
| Other operating charges | 640/8 | €818 | €612 | -€206 | -25.2% |
| Gross operating margin | 9900 | €13,264 | €98,377 | +€85,114 | +642% |
| Operating profit (loss) | 9901 | -€20,107 | €60,356 | +€80,463 | |
| Financial income | 75/76B | €22 | €33 | +€11 | +49.8% |
| Recurring financial income | 75 | €22 | €33 | +€11 | +49.8% |
| Financial charges | 65/66B | -€686 | €632 | +€1,319 | |
| Recurring financial charges | 65 | -€686 | €632 | +€1,319 | |
| Profit (loss) for the period before taxes | 9903 | -€19,398 | €59,758 | +€79,156 | |
| Profit (loss) for the period | 9904 | -€19,398 | €59,758 | +€79,156 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,398 | €59,758 | +€79,156 |
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 30 October 2026 via checked.be.