B.P. CHAUFFAGE: what changed
B.P. CHAUFFAGE
Largest movements
- Cash +€13,603
up €13,603 (+29.3%), from €46,460 to €60,063
mainly Net result for the year (+€8,949) and Depreciation (+€7,292)
- Tangible fixed assets -€7,292
down €7,292 (-84.6%), from €8,623 to €1,330
of which Leasing and similar rights: -€4,284
- Receivables within one year -€2,370
down €2,370 (-14.2%), from €16,686 to €14,315
of which Trade receivables: -€1,434
- Profit (loss) carried forward +€8,949
up €8,949 (+21.7%), from €41,335 to €50,284
- Debts after one year -€7,215
no longer reported in 2023 (was €7,215)
- Other debts +€5,166
up €5,166 (+97.7%), from €5,289 to €10,455
- Current portion of long-term debt -€4,551
down €4,551 (-38.7%), from €11,765 to €7,215
- Trade debts +€1,858
up €1,858 (+15.6%), from €11,881 to €13,739
- Staff costs -€29,928
down €29,928 (-85.8%), from €34,876 to €4,947
- Gross operating margin -€17,000
down €17,000 (-35.4%), from €47,990 to €30,990
- Financial charges +€2,645
up €2,645 (+125%), from €2,123 to €4,768
- Depreciation -€1,737
down €1,737 (-19.2%), from €9,029 to €7,292
- Other operating charges +€1,630
up €1,630 (+98.9%), from €1,647 to €3,277
Change in the result, 2022 to 2023
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 2022 and 2023 balance sheets and the 2023 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 | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €84,526 | €88,553 | +€4,027 | +4.8% |
| Fixed assets | 21/28 | €9,588 | €2,295 | -€7,292 | -76.1% |
| Tangible fixed assets | 22/27 | €8,623 | €1,330 | -€7,292 | -84.6% |
| Plant, machinery and equipment | 23 | €83 | - | -€83 | |
| Furniture and vehicles | 24 | €3,387 | €461 | -€2,926 | -86.4% |
| Leasing and similar rights | 25 | €5,153 | €869 | -€4,284 | -83.1% |
| Financial fixed assets | 28 | €965 | €965 | = | 0.0% |
| Current assets | 29/58 | €74,938 | €86,257 | +€11,319 | +15.1% |
| Stocks and contracts in progress | 3 | €7,479 | €7,617 | +€138 | +1.8% |
| Stocks | 30/36 | €7,479 | €7,617 | +€138 | +1.8% |
| Amounts receivable within one year | 40/41 | €16,686 | €14,315 | -€2,370 | -14.2% |
| Trade receivables | 40 | €8,902 | €7,468 | -€1,434 | -16.1% |
| Other amounts receivable | 41 | €7,784 | €6,847 | -€936 | -12.0% |
| Cash at bank and in hand | 54/58 | €46,460 | €60,063 | +€13,603 | +29.3% |
| Deferred charges and accrued income | 490/1 | €4,313 | €4,262 | -€52 | -1.2% |
| Total equity and liabilities | 10/49 | €84,526 | €88,553 | +€4,027 | +4.8% |
| Equity | 10/15 | €41,535 | €50,484 | +€8,949 | +21.5% |
| Contributions | 10/11 | €200 | €200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,335 | €50,284 | +€8,949 | +21.7% |
| Amounts payable | 17/49 | €42,991 | €38,069 | -€4,922 | -11.4% |
| Amounts payable after more than one year | 17 | €7,215 | - | -€7,215 | |
| Financial debts | 170/4 | €7,215 | - | -€7,215 | |
| Amounts payable within one year | 42/48 | €35,205 | €38,069 | +€2,864 | +8.1% |
| Current portion of amounts payable after more than one year | 42 | €11,765 | €7,215 | -€4,551 | -38.7% |
| Trade debts | 44 | €11,881 | €13,739 | +€1,858 | +15.6% |
| Suppliers | 440/4 | €11,881 | €13,739 | +€1,858 | +15.6% |
| Taxes, remuneration and social security | 45 | €6,270 | €6,660 | +€390 | +6.2% |
| Taxes | 450/3 | €2,400 | €2,400 | = | 0.0% |
| Remuneration and social security | 454/9 | €3,870 | €4,260 | +€390 | +10.1% |
| Other amounts payable | 47/48 | €5,289 | €10,455 | +€5,166 | +97.7% |
| Accrued charges and deferred income | 492/3 | €571 | - | -€571 | |
| Non-recurring operating income | 76A | - | €10,523 | +€10,523 | |
| Remuneration, social security and pensions | 62 | €34,876 | €4,947 | -€29,928 | -85.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,029 | €7,292 | -€1,737 | -19.2% |
| Other operating charges | 640/8 | €1,647 | €3,277 | +€1,630 | +98.9% |
| Non-recurring operating charges | 66A | - | €446 | +€446 | |
| Gross operating margin | 9900 | €47,990 | €30,990 | -€17,000 | -35.4% |
| Operating profit (loss) | 9901 | €2,438 | €15,027 | +€12,588 | +516% |
| Financial income | 75/76B | €3,610 | €2,878 | -€732 | -20.3% |
| Recurring financial income | 75 | €3,610 | €2,878 | -€732 | -20.3% |
| Financial charges | 65/66B | €2,123 | €4,768 | +€2,645 | +125% |
| Recurring financial charges | 65 | €2,123 | €4,768 | +€2,645 | +125% |
| Profit (loss) for the period before taxes | 9903 | €3,926 | €13,137 | +€9,212 | +235% |
| Income taxes | 67/77 | €3,418 | €4,188 | +€770 | +22.5% |
| Profit (loss) for the period | 9904 | €507 | €8,949 | +€8,442 | +1,664% |
| Profit (loss) for the period to be appropriated | 9905 | €507 | €8,949 | +€8,442 | +1,664% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.