AT CHAUFFAGE: 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.
AT CHAUFFAGE
Largest movements
- Receivables within one year +€16,905
up €16,905 (+97.1%), from €17,416 to €34,321
of which Trade receivables: +€26,563
- Stocks and contracts -€10,000
down €10,000 (-95.2%), from €10,500 to €500
- Cash +€9,784
up €9,784 (+630%), from €1,554 to €11,338
mainly Net result for the year (+€19,157) and Stocks and contracts (+€10,000)
- Deferred charges and accrued income +€1,184
new in 2024: €1,184
- Intangible fixed assets -€1,000
down €1,000 (-25.0%), from €4,000 to €3,000
- Profit (loss) carried forward +€19,157
up €19,157 (+16,098%), from €119 to €19,276
- Trade debts -€6,929
down €6,929 (-21.9%), from €31,690 to €24,761
- Other debts +€3,007
new in 2024: €3,007
- Tax, wage and social debts +€1,638
up €1,638 (+292%), from €561 to €2,199
- Turnover +€143,601
new in 2024: €143,601
- Purchases and services +€121,315
new in 2024: €121,315
- Gross operating margin +€28,485
up €28,485, from -€6,199 to €22,286
- Financial charges +€1,437
up €1,437 (+711%), from €202 to €1,639
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €33,470 | €50,343 | +€16,873 | +50.4% |
| Fixed assets | 21/28 | €4,000 | €3,000 | -€1,000 | -25.0% |
| Intangible fixed assets | 21 | €4,000 | €3,000 | -€1,000 | -25.0% |
| Current assets | 29/58 | €29,470 | €47,343 | +€17,873 | +60.6% |
| Stocks and contracts in progress | 3 | €10,500 | €500 | -€10,000 | -95.2% |
| Stocks | 30/36 | €10,500 | €500 | -€10,000 | -95.2% |
| Amounts receivable within one year | 40/41 | €17,416 | €34,321 | +€16,905 | +97.1% |
| Trade receivables | 40 | €7,758 | €34,321 | +€26,563 | +342% |
| Other amounts receivable | 41 | €9,658 | - | -€9,658 | |
| Cash at bank and in hand | 54/58 | €1,554 | €11,338 | +€9,784 | +630% |
| Deferred charges and accrued income | 490/1 | - | €1,184 | +€1,184 | |
| Total equity and liabilities | 10/49 | €33,470 | €50,343 | +€16,873 | +50.4% |
| Equity | 10/15 | €1,219 | €20,376 | +€19,157 | +1,572% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Contributions outside capital | 11 | €1,000 | €1,000 | = | 0.0% |
| Share premium | 1100/10 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €100 | €100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €119 | €19,276 | +€19,157 | +16,098% |
| Amounts payable | 17/49 | €32,251 | €29,967 | -€2,284 | -7.1% |
| Amounts payable within one year | 42/48 | €32,251 | €29,967 | -€2,284 | -7.1% |
| Trade debts | 44 | €31,690 | €24,761 | -€6,929 | -21.9% |
| Suppliers | 440/4 | €31,690 | €24,761 | -€6,929 | -21.9% |
| Taxes, remuneration and social security | 45 | €561 | €2,199 | +€1,638 | +292% |
| Taxes | 450/3 | €561 | €2,199 | +€1,638 | +292% |
| Other amounts payable | 47/48 | - | €3,007 | +€3,007 | |
| Turnover | 70 | - | €143,601 | +€143,601 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €121,315 | +€121,315 | |
| Remuneration, social security and pensions | 62 | - | €37 | +€37 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,000 | €1,000 | = | 0.0% |
| Other operating charges | 640/8 | €666 | €523 | -€143 | -21.5% |
| Gross operating margin | 9900 | -€6,199 | €22,286 | +€28,485 | |
| Operating profit (loss) | 9901 | -€7,865 | €20,726 | +€28,591 | |
| Financial income | 75/76B | €19 | €70 | +€51 | +268% |
| Recurring financial income | 75 | €19 | €70 | +€51 | +268% |
| Financial charges | 65/66B | €202 | €1,639 | +€1,437 | +711% |
| Recurring financial charges | 65 | €202 | €1,639 | +€1,437 | +711% |
| Profit (loss) for the period before taxes | 9903 | -€8,048 | €19,157 | +€27,205 | |
| Profit (loss) for the period | 9904 | -€8,048 | €19,157 | +€27,205 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,048 | €19,157 | +€27,205 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.