Le Chevrefeuil: 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 Chevrefeuil
Largest movements
- Cash +€220,436
up €220,436 (+56.8%), from €388,344 to €608,780
mainly Current investments (+€200,000) and Deferred charges and accrued income (+€178,833)
- Current investments -€200,000
no longer reported in 2025 (was €200,000)
- Deferred charges and accrued income -€178,833
down €178,833 (-81.6%), from €219,089 to €40,256
- Debts within one year -€71,467
down €71,467 (-15.4%), from €465,487 to €394,020
- Profit (loss) carried forward -€50,914
down €50,914 (-15.6%), from €326,617 to €275,703
- Accrued charges and deferred income -€26,660
down €26,660 (-22.0%), from €121,095 to €94,435
- Gross operating margin +€71,038
up €71,038 (+3.9%), from €1.8m to €1.9m
- Other operating charges +€39,156
up €39,156 (+11.5%), from €340,524 to €379,680
- Purchases and services +€29,330
up €29,330 (+15.7%), from €186,564 to €215,894
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 | €1,031,047 | €881,306 | -€149,741 | -14.5% |
| Fixed assets | 21/28 | €186,482 | €186,424 | -€58 | 0.0% |
| Tangible fixed assets | 22/27 | €186,482 | €186,424 | -€58 | 0.0% |
| Land and buildings | 22 | €152,731 | €147,995 | -€4,736 | -3.1% |
| Plant, machinery and equipment | 23 | €3,719 | €15,306 | +€11,587 | +312% |
| Furniture and vehicles | 24 | €30,032 | €23,123 | -€6,909 | -23.0% |
| Current assets | 29/58 | €844,565 | €694,882 | -€149,683 | -17.7% |
| Amounts receivable within one year | 40/41 | €37,132 | €45,846 | +€8,714 | +23.5% |
| Trade receivables | 40 | €28,415 | €28,239 | -€176 | -0.6% |
| Other amounts receivable | 41 | €8,717 | €17,607 | +€8,890 | +102% |
| Current investments | 50/53 | €200,000 | - | -€200,000 | |
| Cash at bank and in hand | 54/58 | €388,344 | €608,780 | +€220,436 | +56.8% |
| Deferred charges and accrued income | 490/1 | €219,089 | €40,256 | -€178,833 | -81.6% |
| Total equity and liabilities | 10/49 | €1,031,047 | €881,306 | -€149,741 | -14.5% |
| Equity | 10/15 | €327,317 | €275,703 | -€51,614 | -15.8% |
| Profit (loss) carried forward | 14 | €326,617 | €275,703 | -€50,914 | -15.6% |
| Investment grants | 15 | €700 | - | -€700 | |
| Provisions and deferred taxes | 16 | €117,148 | €117,148 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €117,148 | €117,148 | = | 0.0% |
| Other liabilities and charges | 164/5 | €117,148 | €117,148 | = | 0.0% |
| Amounts payable | 17/49 | €586,582 | €488,455 | -€98,127 | -16.7% |
| Amounts payable within one year | 42/48 | €465,487 | €394,020 | -€71,467 | -15.4% |
| Trade debts | 44 | €35,436 | €1,841 | -€33,595 | -94.8% |
| Suppliers | 440/4 | €35,436 | €1,841 | -€33,595 | -94.8% |
| Taxes, remuneration and social security | 45 | €179,816 | €220,907 | +€41,091 | +22.9% |
| Taxes | 450/3 | €28,104 | €30,773 | +€2,669 | +9.5% |
| Remuneration and social security | 454/9 | €151,712 | €190,134 | +€38,422 | +25.3% |
| Accrued charges and deferred income | 492/3 | €121,095 | €94,435 | -€26,660 | -22.0% |
| Membership fees, donations, legacies and grants | 73 | €1,983,284 | €2,084,019 | +€100,735 | +5.1% |
| Non-recurring operating income | 76A | €4,274 | €3,907 | -€367 | -8.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €186,564 | €215,894 | +€29,330 | +15.7% |
| Remuneration, social security and pensions | 62 | €1,503,367 | €1,518,171 | +€14,804 | +1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,873 | €29,645 | +€772 | +2.7% |
| Other operating charges | 640/8 | €340,524 | €379,680 | +€39,156 | +11.5% |
| Gross operating margin | 9900 | €1,800,994 | €1,872,032 | +€71,038 | +3.9% |
| Operating profit (loss) | 9901 | -€71,770 | -€55,464 | +€16,306 | +22.7% |
| Financial income | 75/76B | €2,700 | €4,613 | +€1,913 | +70.9% |
| Recurring financial income | 75 | €2,700 | €4,613 | +€1,913 | +70.9% |
| Financial charges | 65/66B | -€45 | €63 | +€108 | |
| Recurring financial charges | 65 | -€45 | €63 | +€108 | |
| Profit (loss) for the period before taxes | 9903 | -€69,025 | -€50,914 | +€18,111 | +26.2% |
| Profit (loss) for the period | 9904 | -€69,025 | -€50,914 | +€18,111 | +26.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€69,025 | -€50,914 | +€18,111 | +26.2% |
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 24 October 2026 via checked.be.