STUDIO CHAPELLE: 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.
STUDIO CHAPELLE
Largest movements
- Deferred charges and accrued income +€828
up €828 (+274%), from €302 to €1,130
- Trade debts -€564
no longer reported in 2025 (was €564)
- Tax, wage and social debts +€519
up €519 (+15.9%), from €3,272 to €3,791
of which Remuneration and social security: +€276
- Profit (loss) carried forward +€272
up €272 (+16.1%), from -€1,694 to -€1,422
- Gross operating margin -€991
down €991 (-4.4%), from €22,583 to €21,592
- Staff costs +€600
up €600 (+3.1%), from €19,474 to €20,074
- Financial charges +€276
up €276 (+107%), from €257 to €533
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 | €24,887 | €25,181 | +€294 | +1.2% |
| Fixed assets | 21/28 | €140 | - | -€140 | |
| Tangible fixed assets | 22/27 | €140 | - | -€140 | |
| Other tangible fixed assets | 26 | €140 | - | -€140 | |
| Current assets | 29/58 | €24,747 | €25,181 | +€434 | +1.8% |
| Stocks and contracts in progress | 3 | €11,224 | €10,989 | -€235 | -2.1% |
| Stocks | 30/36 | €11,224 | €10,989 | -€235 | -2.1% |
| Amounts receivable within one year | 40/41 | €181 | - | -€181 | |
| Other amounts receivable | 41 | €181 | - | -€181 | |
| Cash at bank and in hand | 54/58 | €13,040 | €13,062 | +€22 | +0.2% |
| Deferred charges and accrued income | 490/1 | €302 | €1,130 | +€828 | +274% |
| Total equity and liabilities | 10/49 | €24,887 | €25,181 | +€294 | +1.2% |
| Equity | 10/15 | €17,828 | €18,100 | +€272 | +1.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €930 | €930 | = | 0.0% |
| Distributable reserves | 133 | €930 | €930 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,694 | -€1,422 | +€272 | +16.1% |
| Amounts payable | 17/49 | €7,059 | €7,081 | +€22 | +0.3% |
| Amounts payable within one year | 42/48 | €7,059 | €7,081 | +€22 | +0.3% |
| Trade debts | 44 | €564 | - | -€564 | |
| Suppliers | 440/4 | €564 | - | -€564 | |
| Taxes, remuneration and social security | 45 | €3,272 | €3,791 | +€519 | +15.9% |
| Taxes | 450/3 | €353 | €596 | +€243 | +68.8% |
| Remuneration and social security | 454/9 | €2,919 | €3,195 | +€276 | +9.5% |
| Other amounts payable | 47/48 | €3,223 | €3,290 | +€67 | +2.1% |
| Remuneration, social security and pensions | 62 | €19,474 | €20,074 | +€600 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €140 | €140 | = | 0.0% |
| Other operating charges | 640/8 | €560 | €573 | +€13 | +2.3% |
| Gross operating margin | 9900 | €22,583 | €21,592 | -€991 | -4.4% |
| Operating profit (loss) | 9901 | €2,409 | €805 | -€1,604 | -66.6% |
| Financial income | 75/76B | €13 | - | -€13 | |
| Recurring financial income | 75 | €13 | - | -€13 | |
| Financial charges | 65/66B | €257 | €533 | +€276 | +107% |
| Recurring financial charges | 65 | €257 | €533 | +€276 | +107% |
| Profit (loss) for the period before taxes | 9903 | €2,165 | €272 | -€1,893 | -87.4% |
| Profit (loss) for the period | 9904 | €2,165 | €272 | -€1,893 | -87.4% |
| Profit (loss) for the period to be appropriated | 9905 | €2,165 | €272 | -€1,893 | -87.4% |
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 25 October 2026 via checked.be.