LES CHÂTAIGNIERS: 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 CHÂTAIGNIERS
Largest movements
- Tangible fixed assets +€18,912
up €18,912 (+2.2%), from €843,629 to €862,541
of which Other tangible fixed assets: +€52,584
- Other debts +€78,992
up €78,992 (+143%), from €55,261 to €134,253
- Profit (loss) carried forward -€68,667
down €68,667 (-57.3%), from -€119,848 to -€188,515
- Current portion of long-term debt +€13,404
up €13,404 (+37.0%), from €36,245 to €49,649
- Gross operating margin +€48,016
up €48,016, from -€18,520 to €29,496
- Depreciation +€28,528
up €28,528 (+60.0%), from €47,565 to €76,092
- Financial charges +€6,250
up €6,250 (+39.8%), from €15,704 to €21,954
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 | €846,512 | €875,506 | +€28,994 | +3.4% |
| Fixed assets | 21/28 | €843,629 | €862,541 | +€18,912 | +2.2% |
| Tangible fixed assets | 22/27 | €843,629 | €862,541 | +€18,912 | +2.2% |
| Land and buildings | 22 | €701,626 | €671,441 | -€30,185 | -4.3% |
| Furniture and vehicles | 24 | €15,358 | €11,871 | -€3,487 | -22.7% |
| Other tangible fixed assets | 26 | €126,645 | €179,229 | +€52,584 | +41.5% |
| Current assets | 29/58 | €2,883 | €12,966 | +€10,082 | +350% |
| Amounts receivable within one year | 40/41 | - | €6,398 | +€6,398 | |
| Trade receivables | 40 | - | €966 | +€966 | |
| Other amounts receivable | 41 | - | €5,432 | +€5,432 | |
| Cash at bank and in hand | 54/58 | €2,749 | €5,588 | +€2,839 | +103% |
| Deferred charges and accrued income | 490/1 | €135 | €980 | +€845 | +628% |
| Total equity and liabilities | 10/49 | €846,512 | €875,506 | +€28,994 | +3.4% |
| Equity | 10/15 | -€101,248 | -€169,915 | -€68,667 | -67.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€119,848 | -€188,515 | -€68,667 | -57.3% |
| Amounts payable | 17/49 | €947,760 | €1,045,421 | +€97,661 | +10.3% |
| Amounts payable after more than one year | 17 | €825,511 | €826,829 | +€1,318 | +0.2% |
| Financial debts | 170/4 | €825,511 | €826,829 | +€1,318 | +0.2% |
| Amounts payable within one year | 42/48 | €122,249 | €218,592 | +€96,343 | +78.8% |
| Current portion of amounts payable after more than one year | 42 | €36,245 | €49,649 | +€13,404 | +37.0% |
| Trade debts | 44 | €30,742 | €34,690 | +€3,947 | +12.8% |
| Suppliers | 440/4 | €30,742 | €34,690 | +€3,947 | +12.8% |
| Other amounts payable | 47/48 | €55,261 | €134,253 | +€78,992 | +143% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,565 | €76,092 | +€28,528 | +60.0% |
| Other operating charges | 640/8 | - | €189 | +€189 | |
| Gross operating margin | 9900 | -€18,520 | €29,496 | +€48,016 | |
| Operating profit (loss) | 9901 | -€66,085 | -€46,785 | +€19,299 | +29.2% |
| Financial income | 75/76B | €0 | €72 | +€72 | +359,350% |
| Recurring financial income | 75 | €0 | €72 | +€72 | +359,350% |
| Financial charges | 65/66B | €15,704 | €21,954 | +€6,250 | +39.8% |
| Recurring financial charges | 65 | €15,704 | €21,954 | +€6,250 | +39.8% |
| Profit (loss) for the period before taxes | 9903 | -€81,788 | -€68,667 | +€13,121 | +16.0% |
| Profit (loss) for the period | 9904 | -€81,788 | -€68,667 | +€13,121 | +16.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€81,788 | -€68,667 | +€13,121 | +16.0% |
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 28 October 2026 via checked.be.