Place aux chefs: what changed
Place aux chefs
Largest movements
- Tangible fixed assets -€1,310
down €1,310 (-50.1%), from €2,612 to €1,303
of which Furniture and vehicles: -€735
- Receivables within one year +€1,286
up €1,286 (+53.7%), from €2,397 to €3,684
of which Trade receivables: +€1,100
- Cash -€773
down €773 (-18.5%), from €4,172 to €3,399
mainly Net result for the year (-€2,221) and Receivables within one year (-€1,286)
- Deferred charges and accrued income -€137
no longer reported in 2025 (was €137)
- Profit (loss) carried forward -€2,221
down €2,221 (-32.9%), from -€6,753 to -€8,974
- Other debts +€996
up €996 (+74.4%), from €1,338 to €2,334
- Trade debts +€530
up €530 (+11.8%), from €4,495 to €5,025
- Tax, wage and social debts -€237
no longer reported in 2025 (was €237)
- Gross operating margin -€2,992
down €2,992, from €2,523 to -€469
- Depreciation -€49
down €49 (-3.6%), from €1,359 to €1,310
- Financial charges -€31
down €31 (-40.7%), from €77 to €46
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,318 | €8,385 | -€933 | -10.0% |
| Fixed assets | 21/28 | €2,612 | €1,303 | -€1,310 | -50.1% |
| Tangible fixed assets | 22/27 | €2,612 | €1,303 | -€1,310 | -50.1% |
| Plant, machinery and equipment | 23 | €575 | - | -€575 | |
| Furniture and vehicles | 24 | €2,037 | €1,303 | -€735 | -36.1% |
| Current assets | 29/58 | €6,706 | €7,082 | +€377 | +5.6% |
| Amounts receivable within one year | 40/41 | €2,397 | €3,684 | +€1,286 | +53.7% |
| Trade receivables | 40 | €2,397 | €3,497 | +€1,100 | +45.9% |
| Other amounts receivable | 41 | - | €187 | +€187 | |
| Cash at bank and in hand | 54/58 | €4,172 | €3,399 | -€773 | -18.5% |
| Deferred charges and accrued income | 490/1 | €137 | - | -€137 | |
| Total equity and liabilities | 10/49 | €9,318 | €8,385 | -€933 | -10.0% |
| Equity | 10/15 | €3,247 | €1,026 | -€2,221 | -68.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Contributions outside capital | 11 | €10,000 | €10,000 | = | 0.0% |
| Other | 1109/19 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,753 | -€8,974 | -€2,221 | -32.9% |
| Amounts payable | 17/49 | €6,071 | €7,359 | +€1,289 | +21.2% |
| Amounts payable within one year | 42/48 | €6,071 | €7,359 | +€1,289 | +21.2% |
| Trade debts | 44 | €4,495 | €5,025 | +€530 | +11.8% |
| Suppliers | 440/4 | €4,495 | €5,025 | +€530 | +11.8% |
| Taxes, remuneration and social security | 45 | €237 | - | -€237 | |
| Taxes | 450/3 | €237 | - | -€237 | |
| Other amounts payable | 47/48 | €1,338 | €2,334 | +€996 | +74.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,359 | €1,310 | -€49 | -3.6% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €2,523 | -€469 | -€2,992 | |
| Operating profit (loss) | 9901 | €777 | -€2,179 | -€2,955 | |
| Financial income | 75/76B | €0 | €3 | +€3 | +4,850% |
| Recurring financial income | 75 | €0 | €3 | +€3 | +4,850% |
| Financial charges | 65/66B | €77 | €46 | -€31 | -40.7% |
| Recurring financial charges | 65 | €77 | €46 | -€31 | -40.7% |
| Profit (loss) for the period before taxes | 9903 | €700 | -€2,221 | -€2,921 | |
| Profit (loss) for the period | 9904 | €700 | -€2,221 | -€2,921 | |
| Profit (loss) for the period to be appropriated | 9905 | €700 | -€2,221 | -€2,921 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.