LE CHICANEUR: 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 CHICANEUR
Largest movements
- Tangible fixed assets -€18,901
down €18,901 (-5.1%), from €371,209 to €352,308
- Stocks and contracts -€8,143
down €8,143 (-15.2%), from €53,655 to €45,512
- Receivables within one year +€5,301
up €5,301 (+203.8%), from €2,601 to €7,902
of which Trade receivables: +€6,795
- Profit (loss) carried forward -€26,062
down €26,062 (-63.1%), from -€41,282 to -€67,344
- Other debts +€10,685
up €10,685 (+6.2%), from €171,659 to €182,344
- Debts after one year -€9,528
down €9,528 (-3.7%), from €258,577 to €249,049
- Tax, wage and social debts +€5,666
up €5,666 (+178.2%), from €3,179 to €8,845
of which Remuneration and social security: +€3,229
- Gross operating margin +€21,430
up €21,430, from -€12,457 to €8,973
- Depreciation +€3,951
up €3,951 (+26.4%), from €14,950 to €18,901
- Financial charges +€916
up €916 (+7.7%), from €11,924 to €12,841
- Other operating charges -€631
down €631 (-15.6%), from €4,054 to €3,424
- Financial income -€251
down €251 (-65.8%), from €381 to €130
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 | €452,488 | €433,461 | -€19,027 | -4.2% |
| Fixed assets | 21/28 | €371,239 | €352,338 | -€18,901 | -5.1% |
| Tangible fixed assets | 22/27 | €371,209 | €352,308 | -€18,901 | -5.1% |
| Land and buildings | 22 | €272,105 | €264,404 | -€7,701 | -2.8% |
| Plant, machinery and equipment | 23 | €74,877 | €67,134 | -€7,743 | -10.3% |
| Furniture and vehicles | 24 | €24,227 | €20,770 | -€3,457 | -14.3% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €30 | €30 | = | 0.0% |
| Current assets | 29/58 | €81,248 | €81,123 | -€125 | -0.2% |
| Stocks and contracts in progress | 3 | €53,655 | €45,512 | -€8,143 | -15.2% |
| Stocks | 30/36 | €53,655 | €45,512 | -€8,143 | -15.2% |
| Amounts receivable within one year | 40/41 | €2,601 | €7,902 | +€5,301 | +203.8% |
| Trade receivables | 40 | €973 | €7,769 | +€6,795 | +698.1% |
| Other amounts receivable | 41 | €1,627 | €133 | -€1,494 | -91.8% |
| Cash at bank and in hand | 54/58 | €24,928 | €27,682 | +€2,755 | +11.1% |
| Deferred charges and accrued income | 490/1 | €65 | €27 | -€38 | -58.0% |
| Total equity and liabilities | 10/49 | €452,488 | €433,461 | -€19,027 | -4.2% |
| Equity | 10/15 | -€11,732 | -€37,794 | -€26,062 | -222.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €10,950 | €10,950 | = | 0.0% |
| Non-distributable reserves | 130/1 | €239 | €239 | = | 0.0% |
| Reserves not available under the articles | 1311 | €239 | €239 | = | 0.0% |
| Distributable reserves | 133 | €10,711 | €10,711 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,282 | -€67,344 | -€26,062 | -63.1% |
| Amounts payable | 17/49 | €464,220 | €471,255 | +€7,035 | +1.5% |
| Amounts payable after more than one year | 17 | €258,577 | €249,049 | -€9,528 | -3.7% |
| Financial debts | 170/4 | €258,577 | €249,049 | -€9,528 | -3.7% |
| Amounts payable within one year | 42/48 | €204,608 | €221,228 | +€16,620 | +8.1% |
| Current portion of amounts payable after more than one year | 42 | €9,863 | €10,304 | +€441 | +4.5% |
| Trade debts | 44 | €19,907 | €19,172 | -€736 | -3.7% |
| Suppliers | 440/4 | €19,907 | €19,172 | -€736 | -3.7% |
| Advances received on contracts in progress | 46 | - | €563 | +€563 | |
| Taxes, remuneration and social security | 45 | €3,179 | €8,845 | +€5,666 | +178.2% |
| Taxes | 450/3 | €0 | €2,437 | +€2,437 | |
| Remuneration and social security | 454/9 | €3,179 | €6,408 | +€3,229 | +101.6% |
| Other amounts payable | 47/48 | €171,659 | €182,344 | +€10,685 | +6.2% |
| Accrued charges and deferred income | 492/3 | €1,034 | €978 | -€56 | -5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,950 | €18,901 | +€3,951 | +26.4% |
| Other operating charges | 640/8 | €4,054 | €3,424 | -€631 | -15.6% |
| Non-recurring operating charges | 66A | €1,789 | €0 | -€1,789 | -100.0% |
| Gross operating margin | 9900 | -€12,457 | €8,973 | +€21,430 | |
| Operating profit (loss) | 9901 | -€33,250 | -€13,352 | +€19,898 | +59.8% |
| Financial income | 75/76B | €381 | €130 | -€251 | -65.8% |
| Recurring financial income | 75 | €381 | €130 | -€251 | -65.8% |
| Financial charges | 65/66B | €11,924 | €12,841 | +€916 | +7.7% |
| Recurring financial charges | 65 | €11,924 | €12,841 | +€916 | +7.7% |
| Profit (loss) for the period before taxes | 9903 | -€44,793 | -€26,062 | +€18,731 | +41.8% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€44,793 | -€26,062 | +€18,731 | +41.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€44,793 | -€26,062 | +€18,731 | +41.8% |
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 11 October 2026 via checked.be.