ALEXANDRE CHAUFFAGE & SANITAIRE: 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.
ALEXANDRE CHAUFFAGE & SANITAIRE
Largest movements
- Cash -€25,442
down €25,442 (-35.4%), from €71,856 to €46,413
mainly Tax, wage and social debts (-€10,263) and Investment in fixed assets (net) (-€10,055)
- Tangible fixed assets +€7,590
up €7,590 (+311%), from €2,443 to €10,033
of which Plant, machinery and equipment: +€6,328
- Receivables within one year +€4,910
up €4,910 (+6.2%), from €79,057 to €83,967
of which Trade receivables: +€16,626
- Deferred charges and accrued income +€2,530
up €2,530 (+101%), from €2,502 to €5,033
- Tax, wage and social debts -€10,263
down €10,263 (-46.3%), from €22,165 to €11,902
of which Taxes: -€9,848
- Trade debts +€2,700
up €2,700 (+3.4%), from €80,184 to €82,884
- Profit (loss) carried forward -€2,649
down €2,649 (-5.3%), from €50,308 to €47,659
- Staff costs +€14,569
up €14,569 (+36.1%), from €40,373 to €54,942
- Gross operating margin -€13,875
down €13,875 (-19.8%), from €70,069 to €56,194
- Taxes -€6,635
down €6,635 (-97.0%), from €6,841 to €206
- Financial charges +€1,614
up €1,614 (+185%), from €872 to €2,486
- Other operating charges -€1,369
down €1,369 (-94.8%), from €1,444 to €75
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €155,858 | €145,446 | -€10,412 | -6.7% |
| Fixed assets | 21/28 | €2,443 | €10,033 | +€7,590 | +311% |
| Tangible fixed assets | 22/27 | €2,443 | €10,033 | +€7,590 | +311% |
| Plant, machinery and equipment | 23 | €1,282 | €7,610 | +€6,328 | +494% |
| Furniture and vehicles | 24 | €1,161 | €228 | -€933 | -80.4% |
| Leasing and similar rights | 25 | - | €2,196 | +€2,196 | |
| Current assets | 29/58 | €153,415 | €135,413 | -€18,002 | -11.7% |
| Amounts receivable within one year | 40/41 | €79,057 | €83,967 | +€4,910 | +6.2% |
| Trade receivables | 40 | €29,285 | €45,910 | +€16,626 | +56.8% |
| Other amounts receivable | 41 | €49,772 | €38,056 | -€11,716 | -23.5% |
| Cash at bank and in hand | 54/58 | €71,856 | €46,413 | -€25,442 | -35.4% |
| Deferred charges and accrued income | 490/1 | €2,502 | €5,033 | +€2,530 | +101% |
| Total equity and liabilities | 10/49 | €155,858 | €145,446 | -€10,412 | -6.7% |
| Equity | 10/15 | €53,308 | €50,659 | -€2,649 | -5.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,308 | €47,659 | -€2,649 | -5.3% |
| Amounts payable | 17/49 | €102,549 | €94,787 | -€7,763 | -7.6% |
| Amounts payable within one year | 42/48 | €102,349 | €94,787 | -€7,563 | -7.4% |
| Trade debts | 44 | €80,184 | €82,884 | +€2,700 | +3.4% |
| Suppliers | 440/4 | €80,184 | €82,884 | +€2,700 | +3.4% |
| Taxes, remuneration and social security | 45 | €22,165 | €11,902 | -€10,263 | -46.3% |
| Taxes | 450/3 | €19,445 | €9,597 | -€9,848 | -50.6% |
| Remuneration and social security | 454/9 | €2,720 | €2,306 | -€415 | -15.2% |
| Accrued charges and deferred income | 492/3 | €200 | - | -€200 | |
| Remuneration, social security and pensions | 62 | €40,373 | €54,942 | +€14,569 | +36.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,206 | €2,464 | +€1,259 | +104% |
| Other operating charges | 640/8 | €1,444 | €75 | -€1,369 | -94.8% |
| Gross operating margin | 9900 | €70,069 | €56,194 | -€13,875 | -19.8% |
| Operating profit (loss) | 9901 | €27,046 | -€1,288 | -€28,334 | |
| Financial income | 75/76B | €1,758 | €1,330 | -€427 | -24.3% |
| Recurring financial income | 75 | €1,758 | €1,330 | -€427 | -24.3% |
| Financial charges | 65/66B | €872 | €2,486 | +€1,614 | +185% |
| Recurring financial charges | 65 | €872 | €2,486 | +€1,614 | +185% |
| Profit (loss) for the period before taxes | 9903 | €27,932 | -€2,443 | -€30,376 | |
| Income taxes | 67/77 | €6,841 | €206 | -€6,635 | -97.0% |
| Profit (loss) for the period | 9904 | €21,091 | -€2,649 | -€23,740 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,091 | -€2,649 | -€23,740 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.