B.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.
B.CHAUFFAGE
Largest movements
- Tangible fixed assets -€15,824
down €15,824 (-71.7%), from €22,075 to €6,251
- Receivables within one year -€6,074
down €6,074 (-34.3%), from €17,726 to €11,652
of which Other amounts receivable: -€5,397
- Cash -€679
down €679 (-50.8%), from €1,336 to €657
mainly Net result for the year (-€20,268) and Short-term financial debts (-€6,089)
- Deferred charges and accrued income -€527
down €527 (-50.0%), from €1,054 to €527
- Profit (loss) carried forward -€20,268
down €20,268, from €414 to -€19,854
- Other debts +€10,000
new in 2025: €10,000
- Short-term financial debts -€6,089
no longer reported in 2025 (was €6,089)
- Debts after one year -€3,642
down €3,642 (-41.3%), from €8,812 to €5,170
- Trade debts -€1,826
down €1,826 (-98.3%), from €1,857 to €31
- Gross operating margin -€10,404
down €10,404, from €7,829 to -€2,575
- Depreciation -€2,901
down €2,901 (-64.1%), from €4,525 to €1,624
- Financial income -€327
down €327 (-25.4%), from €1,289 to €962
- Financial charges +€245
up €245 (+15.8%), from €1,546 to €1,791
- Other operating charges +€79
up €79 (+22.4%), from €353 to €432
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 | €42,191 | €19,087 | -€23,104 | -54.8% |
| Fixed assets | 21/28 | €22,075 | €6,251 | -€15,824 | -71.7% |
| Tangible fixed assets | 22/27 | €22,075 | €6,251 | -€15,824 | -71.7% |
| Furniture and vehicles | 24 | €22,075 | €6,251 | -€15,824 | -71.7% |
| Current assets | 29/58 | €20,116 | €12,836 | -€7,280 | -36.2% |
| Amounts receivable within one year | 40/41 | €17,726 | €11,652 | -€6,074 | -34.3% |
| Trade receivables | 40 | €762 | €85 | -€677 | -88.8% |
| Other amounts receivable | 41 | €16,964 | €11,567 | -€5,397 | -31.8% |
| Cash at bank and in hand | 54/58 | €1,336 | €657 | -€679 | -50.8% |
| Deferred charges and accrued income | 490/1 | €1,054 | €527 | -€527 | -50.0% |
| Total equity and liabilities | 10/49 | €42,191 | €19,087 | -€23,104 | -54.8% |
| Equity | 10/15 | €20,512 | €244 | -€20,268 | -98.8% |
| Contributions | 10/11 | €6,238 | €6,238 | = | 0.0% |
| Reserves | 13 | €13,860 | €13,860 | = | 0.0% |
| Distributable reserves | 133 | €13,860 | €13,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €414 | -€19,854 | -€20,268 | |
| Amounts payable | 17/49 | €21,679 | €18,843 | -€2,836 | -13.1% |
| Amounts payable after more than one year | 17 | €8,812 | €5,170 | -€3,642 | -41.3% |
| Financial debts | 170/4 | €8,812 | €5,170 | -€3,642 | -41.3% |
| Amounts payable within one year | 42/48 | €12,867 | €13,673 | +€806 | +6.3% |
| Current portion of amounts payable after more than one year | 42 | €3,451 | €3,642 | +€191 | +5.5% |
| Financial debts | 43 | €6,089 | - | -€6,089 | |
| Credit institutions | 430/8 | €6,089 | - | -€6,089 | |
| Trade debts | 44 | €1,857 | €31 | -€1,826 | -98.3% |
| Suppliers | 440/4 | €1,857 | €31 | -€1,826 | -98.3% |
| Taxes, remuneration and social security | 45 | €1,470 | - | -€1,470 | |
| Taxes | 450/3 | €1,470 | - | -€1,470 | |
| Other amounts payable | 47/48 | - | €10,000 | +€10,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,525 | €1,624 | -€2,901 | -64.1% |
| Other operating charges | 640/8 | €353 | €432 | +€79 | +22.4% |
| Non-recurring operating charges | 66A | €2,669 | €14,808 | +€12,139 | +455% |
| Gross operating margin | 9900 | €7,829 | -€2,575 | -€10,404 | |
| Operating profit (loss) | 9901 | €282 | -€19,439 | -€19,721 | |
| Financial income | 75/76B | €1,289 | €962 | -€327 | -25.4% |
| Recurring financial income | 75 | €1,289 | €962 | -€327 | -25.4% |
| Financial charges | 65/66B | €1,546 | €1,791 | +€245 | +15.8% |
| Recurring financial charges | 65 | €1,546 | €1,791 | +€245 | +15.8% |
| Profit (loss) for the period before taxes | 9903 | €25 | -€20,268 | -€20,293 | |
| Income taxes | 67/77 | €43 | - | -€43 | |
| Profit (loss) for the period | 9904 | -€18 | -€20,268 | -€20,250 | -112,500% |
| Profit (loss) for the period to be appropriated | 9905 | -€18 | -€20,268 | -€20,250 | -112,500% |
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 26 October 2026 via checked.be.