AVENIERE 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.
AVENIERE CHAUFFAGE
Largest movements
- Cash +€98,791
up €98,791 (+54.2%), from €182,211 to €281,002
mainly Other debts (+€202,544) and Net result for the year (+€132,166)
- Tangible fixed assets -€44,168
down €44,168 (-21.5%), from €205,522 to €161,354
of which Furniture and vehicles: -€36,905
- Receivables within one year -€11,236
down €11,236 (-23.6%), from €47,620 to €36,384
of which Other amounts receivable: -€7,188
- Other debts +€202,544
up €202,544 (+675%), from €30,000 to €232,544
- Reserves -€117,334
down €117,334 (-36.2%), from €324,500 to €207,166
of which Distributable reserves: -€117,334
- Tax, wage and social debts -€31,095
down €31,095 (-90.4%), from €34,395 to €3,300
of which Taxes: -€22,857
- Debts after one year -€11,735
down €11,735 (-57.3%), from €20,468 to €8,733
- Gross operating margin +€122,042
up €122,042 (+43.7%), from €279,356 to €401,399
- Staff costs +€23,639
up €23,639 (+14.9%), from €158,237 to €181,876
- Taxes +€17,355
up €17,355 (+80.1%), from €21,662 to €39,017
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 | €440,752 | €486,341 | +€45,590 | +10.3% |
| Fixed assets | 21/28 | €207,733 | €163,565 | -€44,168 | -21.3% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €205,522 | €161,354 | -€44,168 | -21.5% |
| Land and buildings | 22 | €52,270 | €46,840 | -€5,430 | -10.4% |
| Plant, machinery and equipment | 23 | €9,099 | €7,267 | -€1,832 | -20.1% |
| Furniture and vehicles | 24 | €144,152 | €107,247 | -€36,905 | -25.6% |
| Financial fixed assets | 28 | €2,211 | €2,211 | = | 0.0% |
| Current assets | 29/58 | €233,019 | €322,777 | +€89,758 | +38.5% |
| Amounts receivable within one year | 40/41 | €47,620 | €36,384 | -€11,236 | -23.6% |
| Trade receivables | 40 | €28,570 | €24,522 | -€4,049 | -14.2% |
| Other amounts receivable | 41 | €19,050 | €11,862 | -€7,188 | -37.7% |
| Cash at bank and in hand | 54/58 | €182,211 | €281,002 | +€98,791 | +54.2% |
| Deferred charges and accrued income | 490/1 | €3,188 | €5,391 | +€2,203 | +69.1% |
| Total equity and liabilities | 10/49 | €440,752 | €486,341 | +€45,590 | +10.3% |
| Equity | 10/15 | €343,100 | €225,766 | -€117,334 | -34.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €324,500 | €207,166 | -€117,334 | -36.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €322,640 | €205,306 | -€117,334 | -36.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €97,652 | €260,575 | +€162,924 | +167% |
| Amounts payable after more than one year | 17 | €20,468 | €8,733 | -€11,735 | -57.3% |
| Financial debts | 170/4 | €20,468 | €8,733 | -€11,735 | -57.3% |
| Amounts payable within one year | 42/48 | €77,171 | €251,842 | +€174,671 | +226% |
| Current portion of amounts payable after more than one year | 42 | €11,359 | €11,735 | +€376 | +3.3% |
| Financial debts | 43 | €93 | €42 | -€51 | -54.9% |
| Other loans | 439 | €93 | €42 | -€51 | -54.9% |
| Trade debts | 44 | €1,325 | €4,222 | +€2,897 | +219% |
| Suppliers | 440/4 | €1,325 | €4,222 | +€2,897 | +219% |
| Taxes, remuneration and social security | 45 | €34,395 | €3,300 | -€31,095 | -90.4% |
| Taxes | 450/3 | €25,046 | €2,189 | -€22,857 | -91.3% |
| Remuneration and social security | 454/9 | €9,348 | €1,110 | -€8,238 | -88.1% |
| Other amounts payable | 47/48 | €30,000 | €232,544 | +€202,544 | +675% |
| Accrued charges and deferred income | 492/3 | €12 | €0 | -€12 | -100% |
| Non-recurring operating income | 76A | €83 | €0 | -€83 | -100% |
| Remuneration, social security and pensions | 62 | €158,237 | €181,876 | +€23,639 | +14.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,007 | €48,910 | +€2,903 | +6.3% |
| Other operating charges | 640/8 | €610 | €1,868 | +€1,259 | +206% |
| Non-recurring operating charges | 66A | - | -€64 | -€64 | |
| Gross operating margin | 9900 | €279,356 | €401,399 | +€122,042 | +43.7% |
| Operating profit (loss) | 9901 | €74,502 | €168,808 | +€94,306 | +127% |
| Financial income | 75/76B | €4,934 | €3,571 | -€1,363 | -27.6% |
| Recurring financial income | 75 | €4,934 | €3,571 | -€1,363 | -27.6% |
| Financial charges | 65/66B | €1,390 | €1,195 | -€195 | -14.0% |
| Recurring financial charges | 65 | €1,390 | €1,195 | -€195 | -14.0% |
| Profit (loss) for the period before taxes | 9903 | €78,046 | €171,184 | +€93,138 | +119% |
| Income taxes | 67/77 | €21,662 | €39,017 | +€17,355 | +80.1% |
| Profit (loss) for the period | 9904 | €56,384 | €132,166 | +€75,782 | +134% |
| Profit (loss) for the period to be appropriated | 9905 | €56,384 | €132,166 | +€75,782 | +134% |
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 1 November 2026 via checked.be.