VOLVERT - CHABOTTIER: 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.
What changed
VOLVERT - CHABOTTIER
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€9,431
2024 · €13,122-€3,691
Equity
€316,672
2024 · €307,241+€9,431
Cash
€13,325
2024 · €26,079-€12,754
Balance sheet total
€495,759
2024 · €510,347-€14,588
Largest movements
Assets
- Tangible fixed assets -€16,221
down €16,221 (-4.9%), from €331,734 to €315,513
of which Land and buildings: -€9,694
- Cash -€12,754
down €12,754 (-48.9%), from €26,079 to €13,325
mainly Debts after one year (-€34,986) and Stocks and contracts (-€10,668)
- Stocks and contracts +€10,668
up €10,668 (+13.1%), from €81,238 to €91,906
Equity and liabilities
- Reserves +€208,123
up €208,123 (+268.3%), from €77,562 to €285,685
of which Distributable reserves: +€208,124
- Profit (loss) carried forward -€198,692
no longer reported in 2025 (was €198,692)
- Debts after one year -€34,986
down €34,986 (-31.4%), from €111,506 to €76,520
Income statement
- Gross operating margin -€17,436
down €17,436 (-13.1%), from €133,104 to €115,668
- Staff costs -€17,080
down €17,080 (-19.5%), from €87,582 to €70,502
- Financial charges +€3,316
up €3,316 (+43.2%), from €7,684 to €11,000
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.
Result 2024
€13,122
Gross operating margin
-€17,436
Staff costs
+€17,080
Depreciation
-€706
Other operating charges
+€192
Other operating items
-€10
Financial income
+€7
Financial charges
-€3,316
Taxes
+€500
Result 2025
€9,431
Cash bridge derived
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.
From operations
+€19,746
Investment
-€1,986
Financing
-€30,513
Cash 2024
€26,079
From operations (derived)
+€19,746
Net result for the year
+€9,431
Depreciation
+€19,628
Stocks and contracts
-€10,668
Receivables within one year
-€1,041
Deferred charges and accrued income
-€4,098
Trade debts
+€1,391
Tax, wage and social debts
+€2,007
Other debts
+€2,685
Accrued charges and deferred income
+€411
Investment (derived)
-€1,986
Investment in fixed assets (net)
-€1,986
Financing
-€30,513
Debts after one year
-€34,986
Current portion of long-term debt
+€4,921
Short-term financial debts
-€447
Contributions, distributions and other
-€1
Cash 2025
€13,325
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €510,347 | €495,759 | -€14,588 | -2.9% |
| Formation expenses | 20 | €1,313 | €995 | -€318 | -24.2% |
| Fixed assets | 21/28 | €359,728 | €342,404 | -€17,324 | -4.8% |
| Intangible fixed assets | 21 | €27,179 | €26,076 | -€1,103 | -4.1% |
| Tangible fixed assets | 22/27 | €331,734 | €315,513 | -€16,221 | -4.9% |
| Land and buildings | 22 | €272,072 | €262,378 | -€9,694 | -3.6% |
| Plant, machinery and equipment | 23 | €38,334 | €33,045 | -€5,289 | -13.8% |
| Furniture and vehicles | 24 | €21,328 | €20,090 | -€1,238 | -5.8% |
| Financial fixed assets | 28 | €815 | €815 | -€0 | 0.0% |
| Current assets | 29/58 | €149,306 | €152,360 | +€3,054 | +2.0% |
| Stocks and contracts in progress | 3 | €81,238 | €91,906 | +€10,668 | +13.1% |
| Stocks | 30/36 | €81,238 | €91,906 | +€10,668 | +13.1% |
| Amounts receivable within one year | 40/41 | €39,739 | €40,780 | +€1,041 | +2.6% |
| Trade receivables | 40 | €39,738 | €40,017 | +€279 | +0.7% |
| Other amounts receivable | 41 | €1 | €763 | +€762 | +76190.0% |
| Cash at bank and in hand | 54/58 | €26,079 | €13,325 | -€12,754 | -48.9% |
| Deferred charges and accrued income | 490/1 | €2,250 | €6,348 | +€4,098 | +182.2% |
| Total equity and liabilities | 10/49 | €510,347 | €495,759 | -€14,588 | -2.9% |
| Equity | 10/15 | €307,241 | €316,672 | +€9,431 | +3.1% |
| Contributions | 10/11 | €30,987 | €30,987 | -€0 | 0.0% |
| Contributions outside capital | 11 | €30,987 | €30,987 | -€0 | 0.0% |
| Other | 1109/19 | €30,987 | €30,987 | -€0 | 0.0% |
| Reserves | 13 | €77,562 | €285,685 | +€208,123 | +268.3% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | -€0 | 0.0% |
| Reserves not available under the articles | 1311 | €3,099 | €3,099 | -€0 | 0.0% |
| Tax-exempt reserves | 132 | €19,654 | €19,654 | -€0 | 0.0% |
| Distributable reserves | 133 | €54,809 | €262,933 | +€208,124 | +379.7% |
| Profit (loss) carried forward | 14 | €198,692 | - | -€198,692 | |
| Amounts payable | 17/49 | €203,106 | €179,087 | -€24,019 | -11.8% |
| Amounts payable after more than one year | 17 | €111,506 | €76,520 | -€34,986 | -31.4% |
| Financial debts | 170/4 | €111,506 | €76,520 | -€34,986 | -31.4% |
| Amounts payable within one year | 42/48 | €88,368 | €98,925 | +€10,557 | +11.9% |
| Current portion of amounts payable after more than one year | 42 | €27,014 | €31,935 | +€4,921 | +18.2% |
| Financial debts | 43 | €447 | - | -€447 | |
| Credit institutions | 430/8 | €447 | - | -€447 | |
| Trade debts | 44 | €2,379 | €3,770 | +€1,391 | +58.5% |
| Suppliers | 440/4 | €2,379 | €3,770 | +€1,391 | +58.5% |
| Taxes, remuneration and social security | 45 | €11,278 | €13,285 | +€2,007 | +17.8% |
| Taxes | 450/3 | €5,430 | €5,129 | -€301 | -5.5% |
| Remuneration and social security | 454/9 | €5,848 | €8,156 | +€2,308 | +39.5% |
| Other amounts payable | 47/48 | €47,250 | €49,935 | +€2,685 | +5.7% |
| Accrued charges and deferred income | 492/3 | €3,232 | €3,643 | +€411 | +12.7% |
| Remuneration, social security and pensions | 62 | €87,582 | €70,502 | -€17,080 | -19.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,922 | €19,628 | +€706 | +3.7% |
| Other operating charges | 640/8 | €2,554 | €2,362 | -€192 | -7.5% |
| Non-recurring operating charges | 66A | - | €10 | +€10 | |
| Gross operating margin | 9900 | €133,104 | €115,668 | -€17,436 | -13.1% |
| Operating profit (loss) | 9901 | €24,046 | €23,165 | -€881 | -3.7% |
| Financial income | 75/76B | €4 | €11 | +€7 | +171.8% |
| Recurring financial income | 75 | €4 | €11 | +€7 | +171.8% |
| Financial charges | 65/66B | €7,684 | €11,000 | +€3,316 | +43.2% |
| Recurring financial charges | 65 | €7,684 | €11,000 | +€3,316 | +43.2% |
| Profit (loss) for the period before taxes | 9903 | €16,366 | €12,176 | -€4,190 | -25.6% |
| Income taxes | 67/77 | €3,244 | €2,744 | -€500 | -15.4% |
| Profit (loss) for the period | 9904 | €13,122 | €9,431 | -€3,691 | -28.1% |
| Profit (loss) for the period to be appropriated | 9905 | €13,122 | €9,431 | -€3,691 | -28.1% |
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 11 October 2026 via checked.be.