RHONE-CHANTRAINE: 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.
RHONE-CHANTRAINE
Largest movements
- Cash +€29,525
up €29,525 (+66.8%), from €44,200 to €73,724
mainly Other debts (+€12,005) and Net result for the year (+€10,812)
- Tangible fixed assets -€9,429
down €9,429 (-11.2%), from €83,961 to €74,532
of which Plant, machinery and equipment: -€7,057
- Other debts +€12,005
up €12,005 (+22.4%), from €53,531 to €65,536
- Reserves +€5,160
up €5,160 (+18.3%), from €28,270 to €33,430
- Tax, wage and social debts +€3,144
up €3,144 (+78.6%), from €4,000 to €7,143
- Gross operating margin +€6,127
up €6,127 (+32.7%), from €18,752 to €24,879
- Taxes +€1,663
up €1,663 (+60.0%), from €2,770 to €4,433
- Depreciation +€278
up €278 (+3.0%), from €9,151 to €9,429
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 | €128,859 | €148,948 | +€20,089 | +15.6% |
| Fixed assets | 21/28 | €83,961 | €74,532 | -€9,429 | -11.2% |
| Tangible fixed assets | 22/27 | €83,961 | €74,532 | -€9,429 | -11.2% |
| Land and buildings | 22 | €37,891 | €35,585 | -€2,305 | -6.1% |
| Plant, machinery and equipment | 23 | €46,003 | €38,946 | -€7,057 | -15.3% |
| Furniture and vehicles | 24 | €67 | €0 | -€67 | -100% |
| Current assets | 29/58 | €44,899 | €74,417 | +€29,518 | +65.7% |
| Cash at bank and in hand | 54/58 | €44,200 | €73,724 | +€29,525 | +66.8% |
| Deferred charges and accrued income | 490/1 | €699 | €692 | -€7 | -1.0% |
| Total equity and liabilities | 10/49 | €128,859 | €148,948 | +€20,089 | +15.6% |
| Equity | 10/15 | €67,560 | €72,722 | +€5,162 | +7.6% |
| Contributions | 10/11 | €1,590 | €1,590 | = | 0.0% |
| Reserves | 13 | €28,270 | €33,430 | +€5,160 | +18.3% |
| Distributable reserves | 133 | €28,270 | €33,430 | +€5,160 | +18.3% |
| Profit (loss) carried forward | 14 | €37,700 | €37,702 | +€2 | 0.0% |
| Amounts payable | 17/49 | €61,299 | €76,226 | +€14,927 | +24.4% |
| Amounts payable after more than one year | 17 | €705 | €705 | = | 0.0% |
| Other amounts payable | 178/9 | €705 | €705 | = | 0.0% |
| Amounts payable within one year | 42/48 | €58,342 | €73,527 | +€15,185 | +26.0% |
| Trade debts | 44 | €811 | €848 | +€37 | +4.5% |
| Suppliers | 440/4 | €811 | €848 | +€37 | +4.5% |
| Taxes, remuneration and social security | 45 | €4,000 | €7,143 | +€3,144 | +78.6% |
| Taxes | 450/3 | €4,000 | €7,143 | +€3,144 | +78.6% |
| Other amounts payable | 47/48 | €53,531 | €65,536 | +€12,005 | +22.4% |
| Accrued charges and deferred income | 492/3 | €2,253 | €1,995 | -€258 | -11.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,151 | €9,429 | +€278 | +3.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €18,752 | €24,879 | +€6,127 | +32.7% |
| Operating profit (loss) | 9901 | €9,213 | €15,050 | +€5,837 | +63.4% |
| Financial income | 75/76B | €145 | €255 | +€109 | +75.3% |
| Recurring financial income | 75 | €145 | €255 | +€109 | +75.3% |
| Financial charges | 65/66B | €60 | €60 | +€0 | +0.3% |
| Recurring financial charges | 65 | €60 | €60 | +€0 | +0.3% |
| Profit (loss) for the period before taxes | 9903 | €9,299 | €15,245 | +€5,946 | +63.9% |
| Income taxes | 67/77 | €2,770 | €4,433 | +€1,663 | +60.0% |
| Profit (loss) for the period | 9904 | €6,529 | €10,812 | +€4,283 | +65.6% |
| Profit (loss) for the period to be appropriated | 9905 | €6,529 | €10,812 | +€4,283 | +65.6% |
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 23 October 2026 via checked.be.