LES CHATELAINES: 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 CHATELAINES
Largest movements
- Receivables within one year -€14,916
no longer reported in 2025 (was €14,916)
- Deferred charges and accrued income +€14,000
new in 2025: €14,000
- Cash -€327
down €327 (-23.1%), from €1,414 to €1,088
mainly Deferred charges and accrued income (-€14,000) and Trade debts (-€4,500)
- Trade debts -€4,500
down €4,500 (-90.0%), from €5,000 to €500
- Profit (loss) carried forward +€3,726
up €3,726 (+63.5%), from -€5,868 to -€2,142
- Other debts -€469
down €469 (-7.1%), from €6,629 to €6,160
- Gross operating margin +€1,584
up €1,584 (+71.8%), from €2,207 to €3,791
- Other operating charges -€1,568
no longer reported in 2025 (was €1,568)
- Financial income -€1,000
no longer reported in 2025 (was €1,000)
- Financial charges -€53
down €53 (-45.1%), from €118 to €65
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 | €24,360 | €23,118 | -€1,243 | -5.1% |
| Fixed assets | 21/28 | €30 | €30 | = | 0.0% |
| Financial fixed assets | 28 | €30 | €30 | = | 0.0% |
| Current assets | 29/58 | €24,330 | €23,088 | -€1,243 | -5.1% |
| Stocks and contracts in progress | 3 | €8,000 | €8,000 | = | 0.0% |
| Stocks | 30/36 | €8,000 | €8,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €14,916 | - | -€14,916 | |
| Other amounts receivable | 41 | €14,916 | - | -€14,916 | |
| Cash at bank and in hand | 54/58 | €1,414 | €1,088 | -€327 | -23.1% |
| Deferred charges and accrued income | 490/1 | - | €14,000 | +€14,000 | |
| Total equity and liabilities | 10/49 | €24,360 | €23,118 | -€1,243 | -5.1% |
| Equity | 10/15 | €12,732 | €16,458 | +€3,726 | +29.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,868 | -€2,142 | +€3,726 | +63.5% |
| Amounts payable | 17/49 | €11,629 | €6,660 | -€4,969 | -42.7% |
| Amounts payable within one year | 42/48 | €11,629 | €6,660 | -€4,969 | -42.7% |
| Trade debts | 44 | €5,000 | €500 | -€4,500 | -90.0% |
| Suppliers | 440/4 | €5,000 | €500 | -€4,500 | -90.0% |
| Other amounts payable | 47/48 | €6,629 | €6,160 | -€469 | -7.1% |
| Other operating charges | 640/8 | €1,568 | - | -€1,568 | |
| Gross operating margin | 9900 | €2,207 | €3,791 | +€1,584 | +71.8% |
| Operating profit (loss) | 9901 | €639 | €3,791 | +€3,152 | +493% |
| Financial income | 75/76B | €1,000 | - | -€1,000 | |
| Recurring financial income | 75 | €1,000 | - | -€1,000 | |
| Financial charges | 65/66B | €118 | €65 | -€53 | -45.1% |
| Recurring financial charges | 65 | €118 | €65 | -€53 | -45.1% |
| Profit (loss) for the period before taxes | 9903 | €1,521 | €3,726 | +€2,205 | +145% |
| Profit (loss) for the period | 9904 | €1,521 | €3,726 | +€2,205 | +145% |
| Profit (loss) for the period to be appropriated | 9905 | €1,521 | €3,726 | +€2,205 | +145% |
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.