AIR-EAU CHAUFFAGISTE: what changed
AIR-EAU CHAUFFAGISTE
Largest movements
- Receivables within one year +€20,977
up €20,977 (+61.8%), from €33,933 to €54,911
of which Trade receivables: +€22,709
- Tangible fixed assets -€9,121
down €9,121 (-33.4%), from €27,312 to €18,192
of which Furniture and vehicles: -€9,121
- Cash +€8,562
up €8,562 (+38.0%), from €22,555 to €31,117
mainly Net result for the year (+€16,243) and Depreciation (+€10,068)
- Profit (loss) carried forward +€16,243
up €16,243 (+131%), from €12,439 to €28,682
- Debts after one year -€6,584
down €6,584 (-31.6%), from €20,863 to €14,279
- Trade debts +€6,570
up €6,570 (+29.0%), from €22,631 to €29,201
- Advances received +€3,162
new in 2024: €3,162
- Other debts +€1,623
up €1,623, from €0 to €1,623
- Gross operating margin +€26,386
up €26,386 (+261%), from €10,107 to €36,493
- Taxes +€6,229
up €6,229 (+1,260%), from €494 to €6,723
- Other operating charges -€2,614
down €2,614 (-75.3%), from €3,472 to €858
- Staff costs -€1,265
down €1,265 (-100%), from €1,265 to €0
Change in the result, 2023 to 2024
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 2023 and 2024 balance sheets and the 2024 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 | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €85,447 | €105,954 | +€20,507 | +24.0% |
| Fixed assets | 21/28 | €27,337 | €18,217 | -€9,121 | -33.4% |
| Tangible fixed assets | 22/27 | €27,312 | €18,192 | -€9,121 | -33.4% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €27,312 | €18,192 | -€9,121 | -33.4% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €58,110 | €87,738 | +€29,628 | +51.0% |
| Amounts receivable within one year | 40/41 | €33,933 | €54,911 | +€20,977 | +61.8% |
| Trade receivables | 40 | €32,202 | €54,911 | +€22,709 | +70.5% |
| Other amounts receivable | 41 | €1,732 | €0 | -€1,732 | -100% |
| Cash at bank and in hand | 54/58 | €22,555 | €31,117 | +€8,562 | +38.0% |
| Deferred charges and accrued income | 490/1 | €1,622 | €1,710 | +€88 | +5.4% |
| Total equity and liabilities | 10/49 | €85,447 | €105,954 | +€20,507 | +24.0% |
| Equity | 10/15 | €24,440 | €40,683 | +€16,243 | +66.5% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €12,000 | €12,000 | = | 0.0% |
| Distributable reserves | 133 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,439 | €28,682 | +€16,243 | +131% |
| Amounts payable | 17/49 | €61,008 | €65,271 | +€4,264 | +7.0% |
| Amounts payable after more than one year | 17 | €20,863 | €14,279 | -€6,584 | -31.6% |
| Financial debts | 170/4 | €20,863 | €14,279 | -€6,584 | -31.6% |
| Amounts payable within one year | 42/48 | €40,145 | €50,993 | +€10,848 | +27.0% |
| Current portion of amounts payable after more than one year | 42 | €6,240 | €6,584 | +€344 | +5.5% |
| Trade debts | 44 | €22,631 | €29,201 | +€6,570 | +29.0% |
| Suppliers | 440/4 | €22,631 | €29,201 | +€6,570 | +29.0% |
| Advances received on contracts in progress | 46 | - | €3,162 | +€3,162 | |
| Taxes, remuneration and social security | 45 | €11,274 | €10,422 | -€851 | -7.6% |
| Taxes | 450/3 | €9,174 | €8,322 | -€851 | -9.3% |
| Remuneration and social security | 454/9 | €2,100 | €2,100 | = | 0.0% |
| Other amounts payable | 47/48 | €0 | €1,623 | +€1,623 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €1,265 | €0 | -€1,265 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,749 | €10,068 | +€319 | +3.3% |
| Other operating charges | 640/8 | €3,472 | €858 | -€2,614 | -75.3% |
| Gross operating margin | 9900 | €10,107 | €36,493 | +€26,386 | +261% |
| Operating profit (loss) | 9901 | -€4,380 | €25,566 | +€29,946 | |
| Financial income | 75/76B | €30 | €2 | -€29 | -95.0% |
| Recurring financial income | 75 | €30 | €2 | -€29 | -95.0% |
| Financial charges | 65/66B | €2,669 | €2,601 | -€67 | -2.5% |
| Recurring financial charges | 65 | €2,669 | €2,601 | -€67 | -2.5% |
| Profit (loss) for the period before taxes | 9903 | -€7,018 | €22,966 | +€29,984 | |
| Income taxes | 67/77 | €494 | €6,723 | +€6,229 | +1,260% |
| Profit (loss) for the period | 9904 | -€7,513 | €16,243 | +€23,756 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,513 | €16,243 | +€23,756 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.