BANDE 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.
BANDE Chauffage
Largest movements
- Receivables after one year -€25,000
down €25,000 (-33.8%), from €74,000 to €49,000
- Tangible fixed assets +€17,399
up €17,399 (+49.9%), from €34,854 to €52,253
of which Furniture and vehicles: +€22,623
- Cash +€11,004
up €11,004 (+4.3%), from €255,659 to €266,663
mainly Other debts (+€135,769) and Receivables after one year (+€25,000)
- Reserves -€144,000
down €144,000 (-51.1%), from €281,950 to €137,950
of which Distributable reserves: -€144,000
- Other debts +€135,769
up €135,769 (+177%), from €76,688 to €212,457
- Profit (loss) carried forward +€8,691
up €8,691 (+26.6%), from -€32,613 to -€23,922
- Gross operating margin +€56,794
up €56,794, from -€26,489 to €30,305
- Depreciation +€11,116
up €11,116 (+211%), from €5,278 to €16,394
- Financial charges -€492
down €492 (-57.4%), from €856 to €364
- Financial income -€419
down €419 (-26.8%), from €1,562 to €1,143
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 | €390,397 | €391,666 | +€1,269 | +0.3% |
| Fixed assets | 21/28 | €37,426 | €54,813 | +€17,387 | +46.5% |
| Tangible fixed assets | 22/27 | €34,854 | €52,253 | +€17,399 | +49.9% |
| Land and buildings | 22 | €25,055 | €21,135 | -€3,920 | -15.6% |
| Plant, machinery and equipment | 23 | €3,099 | €1,795 | -€1,303 | -42.1% |
| Furniture and vehicles | 24 | €6,700 | €29,323 | +€22,623 | +338% |
| Financial fixed assets | 28 | €2,572 | €2,560 | -€12 | -0.5% |
| Current assets | 29/58 | €352,971 | €336,853 | -€16,118 | -4.6% |
| Amounts receivable after more than one year | 29 | €74,000 | €49,000 | -€25,000 | -33.8% |
| Other amounts receivable | 291 | €74,000 | €49,000 | -€25,000 | -33.8% |
| Amounts receivable within one year | 40/41 | €21,807 | €20,612 | -€1,195 | -5.5% |
| Trade receivables | 40 | €21,665 | €20,470 | -€1,195 | -5.5% |
| Other amounts receivable | 41 | €143 | €143 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €255,659 | €266,663 | +€11,004 | +4.3% |
| Deferred charges and accrued income | 490/1 | €1,505 | €578 | -€928 | -61.6% |
| Total equity and liabilities | 10/49 | €390,397 | €391,666 | +€1,269 | +0.3% |
| Equity | 10/15 | €312,037 | €176,728 | -€135,309 | -43.4% |
| Contributions | 10/11 | €62,700 | €62,700 | = | 0.0% |
| Capital | 10 | €62,700 | €62,700 | = | 0.0% |
| Issued capital | 100 | €62,700 | €62,700 | = | 0.0% |
| Reserves | 13 | €281,950 | €137,950 | -€144,000 | -51.1% |
| Non-distributable reserves | 130/1 | €6,270 | €6,270 | = | 0.0% |
| Legal reserve | 130 | €6,270 | €6,270 | = | 0.0% |
| Distributable reserves | 133 | €275,680 | €131,680 | -€144,000 | -52.2% |
| Profit (loss) carried forward | 14 | -€32,613 | -€23,922 | +€8,691 | +26.6% |
| Amounts payable | 17/49 | €78,360 | €214,938 | +€136,578 | +174% |
| Amounts payable within one year | 42/48 | €78,303 | €214,938 | +€136,635 | +174% |
| Trade debts | 44 | €876 | €298 | -€578 | -66.0% |
| Suppliers | 440/4 | €876 | €298 | -€578 | -66.0% |
| Taxes, remuneration and social security | 45 | €740 | €2,183 | +€1,444 | +195% |
| Taxes | 450/3 | €740 | €2,183 | +€1,444 | +195% |
| Other amounts payable | 47/48 | €76,688 | €212,457 | +€135,769 | +177% |
| Accrued charges and deferred income | 492/3 | €57 | - | -€57 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,278 | €16,394 | +€11,116 | +211% |
| Other operating charges | 640/8 | €619 | €651 | +€32 | +5.2% |
| Gross operating margin | 9900 | -€26,489 | €30,305 | +€56,794 | |
| Operating profit (loss) | 9901 | -€32,386 | €13,260 | +€45,646 | |
| Financial income | 75/76B | €1,562 | €1,143 | -€419 | -26.8% |
| Recurring financial income | 75 | €1,562 | €1,143 | -€419 | -26.8% |
| Financial charges | 65/66B | €856 | €364 | -€492 | -57.4% |
| Recurring financial charges | 65 | €856 | €364 | -€492 | -57.4% |
| Profit (loss) for the period before taxes | 9903 | -€31,680 | €14,039 | +€45,719 | |
| Income taxes | 67/77 | €326 | €403 | +€77 | +23.7% |
| Profit (loss) for the period | 9904 | -€32,006 | €13,636 | +€45,642 | |
| Profit (loss) for the period to be appropriated | 9905 | -€32,006 | €13,636 | +€45,642 |
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.