LES PETITS CHENES: 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 PETITS CHENES
Largest movements
- Tangible fixed assets +€611,488
up €611,488 (+84.9%), from €720,084 to €1.3m
- Cash -€97,626
down €97,626 (-76.6%), from €127,413 to €29,787
mainly Investment in fixed assets (net) (-€643,193) and Contributions, distributions and other (-€50,000)
- Receivables within one year -€33,550
down €33,550 (-24.1%), from €139,269 to €105,719
of which Other amounts receivable: -€33,946
- Debts after one year +€450,650
up €450,650 (+208%), from €216,700 to €667,350
- Other debts +€42,500
new in 2025: €42,500
- Reserves -€40,000
down €40,000 (-2.5%), from €1.6m to €1.6m
- Current portion of long-term debt +€26,360
up €26,360 (+256%), from €10,290 to €36,650
- Financial income -€691,380
down €691,380 (-99.8%), from €692,468 to €1,088
- Gross operating margin +€26,350
up €26,350 (+58.3%), from €45,191 to €71,541
- Depreciation +€16,339
up €16,339 (+106%), from €15,366 to €31,705
- Financial charges +€10,285
up €10,285 (+162%), from €6,359 to €16,644
- Other operating charges +€2,736
up €2,736 (+96.3%), from €2,842 to €5,579
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 | €1,855,662 | €2,335,973 | +€480,312 | +25.9% |
| Fixed assets | 21/28 | €1,588,979 | €2,200,467 | +€611,488 | +38.5% |
| Tangible fixed assets | 22/27 | €720,084 | €1,331,572 | +€611,488 | +84.9% |
| Land and buildings | 22 | €720,084 | €1,331,572 | +€611,488 | +84.9% |
| Financial fixed assets | 28 | €868,895 | €868,895 | = | 0.0% |
| Current assets | 29/58 | €266,682 | €135,506 | -€131,177 | -49.2% |
| Amounts receivable within one year | 40/41 | €139,269 | €105,719 | -€33,550 | -24.1% |
| Trade receivables | 40 | €6,050 | €6,446 | +€396 | +6.5% |
| Other amounts receivable | 41 | €133,219 | €99,273 | -€33,946 | -25.5% |
| Cash at bank and in hand | 54/58 | €127,413 | €29,787 | -€97,626 | -76.6% |
| Total equity and liabilities | 10/49 | €1,855,662 | €2,335,973 | +€480,312 | +25.9% |
| Equity | 10/15 | €1,623,671 | €1,581,701 | -€41,970 | -2.6% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €1,620,000 | €1,580,000 | -€40,000 | -2.5% |
| Distributable reserves | 133 | €1,620,000 | €1,580,000 | -€40,000 | -2.5% |
| Profit (loss) carried forward | 14 | €3,571 | €1,601 | -€1,970 | -55.2% |
| Amounts payable | 17/49 | €231,990 | €754,272 | +€522,282 | +225% |
| Amounts payable after more than one year | 17 | €216,700 | €667,350 | +€450,650 | +208% |
| Financial debts | 170/4 | €216,700 | €667,350 | +€450,650 | +208% |
| Amounts payable within one year | 42/48 | €10,290 | €79,599 | +€69,309 | +674% |
| Current portion of amounts payable after more than one year | 42 | €10,290 | €36,650 | +€26,360 | +256% |
| Trade debts | 44 | €0 | €449 | +€449 | |
| Suppliers | 440/4 | €0 | €449 | +€449 | |
| Other amounts payable | 47/48 | - | €42,500 | +€42,500 | |
| Accrued charges and deferred income | 492/3 | €5,000 | €7,323 | +€2,323 | +46.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,366 | €31,705 | +€16,339 | +106% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €10,832 | €10,671 | -€161 | -1.5% |
| Other operating charges | 640/8 | €2,842 | €5,579 | +€2,736 | +96.3% |
| Gross operating margin | 9900 | €45,191 | €71,541 | +€26,350 | +58.3% |
| Operating profit (loss) | 9901 | €16,150 | €23,586 | +€7,436 | +46.0% |
| Financial income | 75/76B | €692,468 | €1,088 | -€691,380 | -99.8% |
| Recurring financial income | 75 | €692,468 | €1,088 | -€691,380 | -99.8% |
| Financial charges | 65/66B | €6,359 | €16,644 | +€10,285 | +162% |
| Recurring financial charges | 65 | €6,359 | €16,644 | +€10,285 | +162% |
| Profit (loss) for the period before taxes | 9903 | €702,258 | €8,030 | -€694,229 | -98.9% |
| Income taxes | 67/77 | €0 | €0 | = | |
| Profit (loss) for the period | 9904 | €702,258 | €8,030 | -€694,229 | -98.9% |
| Profit (loss) for the period to be appropriated | 9905 | €702,258 | €8,030 | -€694,229 | -98.9% |
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 17 October 2026 via checked.be.