Pesesse-Chasseur: 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.
Pesesse-Chasseur
Largest movements
- Cash +€1,024
up €1,024 (+5.2%), from €19,841 to €20,866
mainly Net result for the year (+€9,205) and Tax, wage and social debts (+€6,383)
- Receivables within one year -€393
down €393 (-12.3%), from €3,187 to €2,794
of which Other amounts receivable: -€801
- Current portion of long-term debt -€14,079
down €14,079 (-100%), from €14,079 to €0
- Profit (loss) carried forward +€9,205
up €9,205 (+34.9%), from -€26,408 to -€17,203
- Tax, wage and social debts +€6,383
up €6,383 (+517%), from €1,235 to €7,619
of which Remuneration and social security: +€5,460
- Trade debts -€1,936
down €1,936 (-9.3%), from €20,851 to €18,915
- Other debts +€693
up €693 (+37.1%), from €1,867 to €2,560
- Gross operating margin -€11,183
down €11,183 (-25.0%), from €44,720 to €33,537
- Staff costs -€5,593
down €5,593 (-18.9%), from €29,570 to €23,977
- Financial charges -€454
down €454 (-44.6%), from €1,018 to €564
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 | €24,023 | €24,290 | +€267 | +1.1% |
| Fixed assets | 21/28 | €716 | €549 | -€167 | -23.4% |
| Tangible fixed assets | 22/27 | €512 | €345 | -€167 | -32.7% |
| Furniture and vehicles | 24 | €452 | €345 | -€107 | -23.7% |
| Other tangible fixed assets | 26 | €60 | €0 | -€60 | -100% |
| Financial fixed assets | 28 | €204 | €204 | = | 0.0% |
| Current assets | 29/58 | €23,307 | €23,742 | +€434 | +1.9% |
| Amounts receivable within one year | 40/41 | €3,187 | €2,794 | -€393 | -12.3% |
| Trade receivables | 40 | €1,325 | €1,733 | +€409 | +30.8% |
| Other amounts receivable | 41 | €1,863 | €1,061 | -€801 | -43.0% |
| Cash at bank and in hand | 54/58 | €19,841 | €20,866 | +€1,024 | +5.2% |
| Deferred charges and accrued income | 490/1 | €279 | €82 | -€197 | -70.6% |
| Total equity and liabilities | 10/49 | €24,023 | €24,290 | +€267 | +1.1% |
| Equity | 10/15 | -€14,008 | -€4,803 | +€9,205 | +65.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,408 | -€17,203 | +€9,205 | +34.9% |
| Amounts payable | 17/49 | €38,032 | €29,094 | -€8,938 | -23.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €38,032 | €29,094 | -€8,938 | -23.5% |
| Current portion of amounts payable after more than one year | 42 | €14,079 | €0 | -€14,079 | -100% |
| Trade debts | 44 | €20,851 | €18,915 | -€1,936 | -9.3% |
| Suppliers | 440/4 | €20,851 | €18,915 | -€1,936 | -9.3% |
| Taxes, remuneration and social security | 45 | €1,235 | €7,619 | +€6,383 | +517% |
| Taxes | 450/3 | €335 | €1,258 | +€923 | +275% |
| Remuneration and social security | 454/9 | €900 | €6,360 | +€5,460 | +607% |
| Other amounts payable | 47/48 | €1,867 | €2,560 | +€693 | +37.1% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €29,570 | €23,977 | -€5,593 | -18.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €144 | €167 | +€23 | +15.8% |
| Other operating charges | 640/8 | €38 | €0 | -€38 | -100% |
| Gross operating margin | 9900 | €44,720 | €33,537 | -€11,183 | -25.0% |
| Operating profit (loss) | 9901 | €14,968 | €9,392 | -€5,576 | -37.3% |
| Financial income | 75/76B | €64 | €376 | +€312 | +483% |
| Recurring financial income | 75 | €64 | €376 | +€312 | +483% |
| Financial charges | 65/66B | €1,018 | €564 | -€454 | -44.6% |
| Recurring financial charges | 65 | €1,018 | €564 | -€454 | -44.6% |
| Profit (loss) for the period before taxes | 9903 | €14,015 | €9,205 | -€4,810 | -34.3% |
| Profit (loss) for the period | 9904 | €14,015 | €9,205 | -€4,810 | -34.3% |
| Profit (loss) for the period to be appropriated | 9905 | €14,015 | €9,205 | -€4,810 | -34.3% |
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.