LES CHARPENTIERS: 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.
LES CHARPENTIERS
Largest movements
- Cash -€84,119
down €84,119 (-37.5%), from €224,118 to €139,999
mainly Receivables within one year (-€75,269) and Debts after one year (-€15,635)
- Receivables within one year +€75,269
up €75,269 (+55.0%), from €136,744 to €212,013
of which Trade receivables: +€68,008
- Tangible fixed assets -€35,423
down €35,423 (-37.9%), from €93,511 to €58,089
- Deferred charges and accrued income +€7,340
up €7,340 (+128%), from €5,727 to €13,067
- Debts after one year -€15,635
down €15,635 (-55.8%), from €27,996 to €12,361
- Current portion of long-term debt -€9,494
down €9,494 (-34.0%), from €27,896 to €18,402
- Trade debts -€6,785
down €6,785 (-6.9%), from €97,951 to €91,166
- Staff costs +€127,362
up €127,362 (+36.5%), from €348,889 to €476,251
- Gross operating margin +€109,705
up €109,705 (+26.3%), from €417,715 to €527,420
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 | €483,417 | €444,594 | -€38,822 | -8.0% |
| Fixed assets | 21/28 | €99,253 | €65,593 | -€33,660 | -33.9% |
| Intangible fixed assets | 21 | €3,942 | €5,704 | +€1,763 | +44.7% |
| Tangible fixed assets | 22/27 | €93,511 | €58,089 | -€35,423 | -37.9% |
| Plant, machinery and equipment | 23 | €31,158 | €22,111 | -€9,047 | -29.0% |
| Furniture and vehicles | 24 | €14,780 | €2,273 | -€12,507 | -84.6% |
| Leasing and similar rights | 25 | €43,525 | €32,109 | -€11,417 | -26.2% |
| Other tangible fixed assets | 26 | €4,047 | €1,596 | -€2,451 | -60.6% |
| Financial fixed assets | 28 | €1,800 | €1,800 | = | 0.0% |
| Current assets | 29/58 | €384,164 | €379,002 | -€5,162 | -1.3% |
| Stocks and contracts in progress | 3 | €17,575 | €13,923 | -€3,652 | -20.8% |
| Stocks | 30/36 | €17,575 | €13,923 | -€3,652 | -20.8% |
| Amounts receivable within one year | 40/41 | €136,744 | €212,013 | +€75,269 | +55.0% |
| Trade receivables | 40 | €71,466 | €139,474 | +€68,008 | +95.2% |
| Other amounts receivable | 41 | €65,278 | €72,539 | +€7,261 | +11.1% |
| Cash at bank and in hand | 54/58 | €224,118 | €139,999 | -€84,119 | -37.5% |
| Deferred charges and accrued income | 490/1 | €5,727 | €13,067 | +€7,340 | +128% |
| Total equity and liabilities | 10/49 | €483,417 | €444,594 | -€38,822 | -8.0% |
| Equity | 10/15 | €263,700 | €263,958 | +€258 | +0.1% |
| Contributions | 10/11 | €34,800 | €34,800 | = | 0.0% |
| Reserves | 13 | €147,554 | €147,554 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,546 | €3,546 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,546 | €3,546 | = | 0.0% |
| Distributable reserves | 133 | €144,008 | €144,008 | = | 0.0% |
| Profit (loss) carried forward | 14 | €81,346 | €81,604 | +€258 | +0.3% |
| Amounts payable | 17/49 | €219,717 | €180,637 | -€39,080 | -17.8% |
| Amounts payable after more than one year | 17 | €27,996 | €12,361 | -€15,635 | -55.8% |
| Financial debts | 170/4 | €27,996 | €12,361 | -€15,635 | -55.8% |
| Amounts payable within one year | 42/48 | €191,721 | €168,276 | -€23,445 | -12.2% |
| Current portion of amounts payable after more than one year | 42 | €27,896 | €18,402 | -€9,494 | -34.0% |
| Trade debts | 44 | €97,951 | €91,166 | -€6,785 | -6.9% |
| Suppliers | 440/4 | €97,951 | €91,166 | -€6,785 | -6.9% |
| Advances received on contracts in progress | 46 | €20,521 | €15,800 | -€4,721 | -23.0% |
| Taxes, remuneration and social security | 45 | €42,878 | €40,194 | -€2,684 | -6.3% |
| Taxes | 450/3 | €2,567 | €896 | -€1,672 | -65.1% |
| Remuneration and social security | 454/9 | €40,311 | €39,299 | -€1,012 | -2.5% |
| Other amounts payable | 47/48 | €2,475 | €2,714 | +€239 | +9.6% |
| Remuneration, social security and pensions | 62 | €348,889 | €476,251 | +€127,362 | +36.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,118 | €40,752 | -€366 | -0.9% |
| Other operating charges | 640/8 | €4,731 | €7,052 | +€2,321 | +49.1% |
| Gross operating margin | 9900 | €417,715 | €527,420 | +€109,705 | +26.3% |
| Operating profit (loss) | 9901 | €22,977 | €3,365 | -€19,612 | -85.4% |
| Financial income | 75/76B | €184 | €126 | -€58 | -31.7% |
| Recurring financial income | 75 | €184 | €126 | -€58 | -31.7% |
| Financial charges | 65/66B | €2,607 | €2,002 | -€605 | -23.2% |
| Recurring financial charges | 65 | €2,607 | €2,002 | -€605 | -23.2% |
| Profit (loss) for the period before taxes | 9903 | €20,554 | €1,489 | -€19,065 | -92.8% |
| Income taxes | 67/77 | €2,352 | €1,230 | -€1,122 | -47.7% |
| Profit (loss) for the period | 9904 | €18,201 | €258 | -€17,943 | -98.6% |
| Profit (loss) for the period to be appropriated | 9905 | €18,201 | €258 | -€17,943 | -98.6% |
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 1 November 2026 via checked.be.