LE CHEVERNY: 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 CHEVERNY
Largest movements
- Receivables within one year -€218,788
down €218,788 (-44.9%), from €487,076 to €268,288
of which Trade receivables: -€278,044
- Stocks and contracts +€203,449
up €203,449 (+41.5%), from €490,000 to €693,449
- Profit (loss) carried forward -€148,025
down €148,025, from €125,756 to -€22,269
- Trade debts +€112,208
up €112,208 (+131.4%), from €85,400 to €197,609
- Advances received -€67,531
down €67,531 (-100.0%), from €67,531 to €0
- Tax, wage and social debts +€56,352
up €56,352 (+222.5%), from €25,328 to €81,680
of which Taxes: +€41,286
- Accrued charges and deferred income +€24,015
up €24,015 (+25.5%), from €94,171 to €118,186
- Gross operating margin -€65,556
down €65,556 (-62.1%), from €105,562 to €40,006
- Other operating charges -€64,231
down €64,231 (-99.3%), from €64,656 to €425
- Financial charges +€46,094
up €46,094 (+123.9%), from €37,204 to €83,298
- Taxes +€33,501
new in 2024: €33,501
- Financial income -€10,774
down €10,774 (-99.7%), from €10,805 to €30
From the 2023 result to the 2024 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,002,908 | €977,612 | -€25,296 | -2.5% |
| Fixed assets | 21/28 | €25,832 | €15,874 | -€9,957 | -38.5% |
| Tangible fixed assets | 22/27 | €24,112 | €14,154 | -€9,957 | -41.3% |
| Plant, machinery and equipment | 23 | €3,107 | €2,769 | -€338 | -10.9% |
| Furniture and vehicles | 24 | €21,005 | €11,385 | -€9,620 | -45.8% |
| Financial fixed assets | 28 | €1,720 | €1,720 | = | 0.0% |
| Current assets | 29/58 | €977,076 | €961,737 | -€15,339 | -1.6% |
| Stocks and contracts in progress | 3 | €490,000 | €693,449 | +€203,449 | +41.5% |
| Stocks | 30/36 | €490,000 | €693,449 | +€203,449 | +41.5% |
| Amounts receivable within one year | 40/41 | €487,076 | €268,288 | -€218,788 | -44.9% |
| Trade receivables | 40 | €296,554 | €18,510 | -€278,044 | -93.8% |
| Other amounts receivable | 41 | €190,522 | €249,778 | +€59,256 | +31.1% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €1,002,908 | €977,612 | -€25,296 | -2.5% |
| Equity | 10/15 | €146,207 | -€1,818 | -€148,025 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €0 | -€1,859 | -100.0% |
| Reserves not available under the articles | 1311 | €1,859 | €0 | -€1,859 | -100.0% |
| Distributable reserves | 133 | - | €1,859 | +€1,859 | |
| Profit (loss) carried forward | 14 | €125,756 | -€22,269 | -€148,025 | |
| Amounts payable | 17/49 | €856,701 | €979,429 | +€122,729 | +14.3% |
| Amounts payable after more than one year | 17 | €575,000 | €575,000 | = | 0.0% |
| Financial debts | 170/4 | €575,000 | €575,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €187,529 | €286,243 | +€98,714 | +52.6% |
| Financial debts | 43 | €6,471 | €4,180 | -€2,291 | -35.4% |
| Credit institutions | 430/8 | €6,471 | €4,180 | -€2,291 | -35.4% |
| Trade debts | 44 | €85,400 | €197,609 | +€112,208 | +131.4% |
| Suppliers | 440/4 | €85,400 | €197,609 | +€112,208 | +131.4% |
| Advances received on contracts in progress | 46 | €67,531 | €0 | -€67,531 | -100.0% |
| Taxes, remuneration and social security | 45 | €25,328 | €81,680 | +€56,352 | +222.5% |
| Taxes | 450/3 | €8,443 | €49,730 | +€41,286 | +489.0% |
| Remuneration and social security | 454/9 | €16,885 | €31,951 | +€15,066 | +89.2% |
| Other amounts payable | 47/48 | €2,800 | €2,775 | -€25 | -0.9% |
| Accrued charges and deferred income | 492/3 | €94,171 | €118,186 | +€24,015 | +25.5% |
| Remuneration, social security and pensions | 62 | €60,898 | €58,482 | -€2,416 | -4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,153 | €12,356 | +€203 | +1.7% |
| Other operating charges | 640/8 | €64,656 | €425 | -€64,231 | -99.3% |
| Gross operating margin | 9900 | €105,562 | €40,006 | -€65,556 | -62.1% |
| Operating profit (loss) | 9901 | -€32,144 | -€31,257 | +€888 | +2.8% |
| Financial income | 75/76B | €10,805 | €30 | -€10,774 | -99.7% |
| Recurring financial income | 75 | €10,805 | €30 | -€10,774 | -99.7% |
| Financial charges | 65/66B | €37,204 | €83,298 | +€46,094 | +123.9% |
| Recurring financial charges | 65 | €37,204 | €83,298 | +€46,094 | +123.9% |
| Profit (loss) for the period before taxes | 9903 | -€58,544 | -€114,524 | -€55,980 | -95.6% |
| Income taxes | 67/77 | - | €33,501 | +€33,501 | |
| Profit (loss) for the period | 9904 | -€58,544 | -€148,025 | -€89,481 | -152.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€58,544 | -€148,025 | -€89,481 | -152.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.