BANDE CHAUFFAGE: what changed
What changed
BANDE CHAUFFAGE
NACE 43.222, Installation of electric heating, air conditioning, cooling and ventilation
filed annual accounts (NBB)
Net result for the year
€76,105
2024 · €190,312-€114,207
Equity
€276,417
2024 · €200,312+€76,105
Cash
€212,717
2024 · €159,282+€53,435
Balance sheet total
€478,022
2024 · €429,738+€48,284
Largest movements
Assets
- Cash +€53,435
up €53,435 (+33.5%), from €159,282 to €212,717
mainly Net result for the year (+€76,105) and Accrued charges and deferred income (+€34,619)
- Receivables within one year -€29,326
down €29,326 (-24.7%), from €118,489 to €89,163
of which Trade receivables: -€24,520
- Stocks and contracts +€26,826
up €26,826 (+26.6%), from €100,925 to €127,751
- Tangible fixed assets -€6,937
down €6,937 (-16.4%), from €42,416 to €35,479
of which Furniture and vehicles: -€8,857
Equity and liabilities
- Reserves +€75,000
up €75,000 (+41.7%), from €180,000 to €255,000
- Tax, wage and social debts -€36,880
down €36,880 (-56.7%), from €65,048 to €28,168
of which Taxes: -€38,251
- Accrued charges and deferred income +€34,619
up €34,619 (+323%), from €10,705 to €45,324
- Debts after one year -€22,000
down €22,000 (-26.2%), from €84,000 to €62,000
Income statement
- Gross operating margin -€200,667
down €200,667 (-43.2%), from €464,009 to €263,342
- Staff costs -€52,530
down €52,530 (-25.1%), from €209,209 to €156,680
- Taxes -€38,090
down €38,090 (-65.7%), from €57,969 to €19,879
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€190,312
Gross operating margin
-€200,667
Staff costs
+€52,530
Depreciation
-€4,433
Other operating charges
+€803
Other operating items
+€845
Financial income
-€1,232
Financial charges
-€144
Taxes
+€38,090
Result 2025
€76,105
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€84,262
Investment
-€8,827
Financing
-€22,000
Cash 2024
€159,282
From operations (derived)
+€84,262
Net result for the year
+€76,105
Depreciation
+€12,434
Stocks and contracts
-€26,826
Receivables within one year
+€29,326
Deferred charges and accrued income
-€956
Trade debts
-€3,432
Tax, wage and social debts
-€36,880
Other debts
-€128
Accrued charges and deferred income
+€34,619
Investment (derived)
-€8,827
Investment in fixed assets (net)
-€8,827
Financing
-€22,000
Debts after one year
-€22,000
Cash 2025
€212,717
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €429,738 | €478,022 | +€48,284 | +11.2% |
| Fixed assets | 21/28 | €43,052 | €39,445 | -€3,607 | -8.4% |
| Intangible fixed assets | 21 | €191 | €131 | -€60 | -31.3% |
| Tangible fixed assets | 22/27 | €42,416 | €35,479 | -€6,937 | -16.4% |
| Plant, machinery and equipment | 23 | €12,228 | €14,147 | +€1,920 | +15.7% |
| Furniture and vehicles | 24 | €30,188 | €21,332 | -€8,857 | -29.3% |
| Financial fixed assets | 28 | €444 | €3,834 | +€3,390 | +763% |
| Current assets | 29/58 | €386,686 | €438,578 | +€51,891 | +13.4% |
| Stocks and contracts in progress | 3 | €100,925 | €127,751 | +€26,826 | +26.6% |
| Stocks | 30/36 | €100,925 | €127,751 | +€26,826 | +26.6% |
| Amounts receivable within one year | 40/41 | €118,489 | €89,163 | -€29,326 | -24.7% |
| Trade receivables | 40 | €107,498 | €82,978 | -€24,520 | -22.8% |
| Other amounts receivable | 41 | €10,991 | €6,185 | -€4,806 | -43.7% |
| Cash at bank and in hand | 54/58 | €159,282 | €212,717 | +€53,435 | +33.5% |
| Deferred charges and accrued income | 490/1 | €7,990 | €8,946 | +€956 | +12.0% |
| Total equity and liabilities | 10/49 | €429,738 | €478,022 | +€48,284 | +11.2% |
| Equity | 10/15 | €200,312 | €276,417 | +€76,105 | +38.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €180,000 | €255,000 | +€75,000 | +41.7% |
| Distributable reserves | 133 | €180,000 | €255,000 | +€75,000 | +41.7% |
| Profit (loss) carried forward | 14 | €10,312 | €11,417 | +€1,105 | +10.7% |
| Amounts payable | 17/49 | €229,426 | €201,605 | -€27,820 | -12.1% |
| Amounts payable after more than one year | 17 | €84,000 | €62,000 | -€22,000 | -26.2% |
| Other amounts payable | 178/9 | €84,000 | €62,000 | -€22,000 | -26.2% |
| Amounts payable within one year | 42/48 | €134,721 | €94,281 | -€40,440 | -30.0% |
| Trade debts | 44 | €52,067 | €48,634 | -€3,432 | -6.6% |
| Suppliers | 440/4 | €52,067 | €48,634 | -€3,432 | -6.6% |
| Taxes, remuneration and social security | 45 | €65,048 | €28,168 | -€36,880 | -56.7% |
| Taxes | 450/3 | €57,835 | €19,584 | -€38,251 | -66.1% |
| Remuneration and social security | 454/9 | €7,213 | €8,584 | +€1,371 | +19.0% |
| Other amounts payable | 47/48 | €17,607 | €17,479 | -€128 | -0.7% |
| Accrued charges and deferred income | 492/3 | €10,705 | €45,324 | +€34,619 | +323% |
| Remuneration, social security and pensions | 62 | €209,209 | €156,680 | -€52,530 | -25.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,001 | €12,434 | +€4,433 | +55.4% |
| Other operating charges | 640/8 | €1,496 | €693 | -€803 | -53.7% |
| Non-recurring operating charges | 66A | €845 | - | -€845 | |
| Gross operating margin | 9900 | €464,009 | €263,342 | -€200,667 | -43.2% |
| Operating profit (loss) | 9901 | €244,457 | €93,536 | -€150,922 | -61.7% |
| Financial income | 75/76B | €5,663 | €4,430 | -€1,232 | -21.8% |
| Recurring financial income | 75 | €5,663 | €4,430 | -€1,232 | -21.8% |
| Financial charges | 65/66B | €1,838 | €1,982 | +€144 | +7.8% |
| Recurring financial charges | 65 | €1,838 | €1,982 | +€144 | +7.8% |
| Profit (loss) for the period before taxes | 9903 | €248,281 | €95,984 | -€152,298 | -61.3% |
| Income taxes | 67/77 | €57,969 | €19,879 | -€38,090 | -65.7% |
| Profit (loss) for the period | 9904 | €190,312 | €76,105 | -€114,207 | -60.0% |
| Profit (loss) for the period to be appropriated | 9905 | €190,312 | €76,105 | -€114,207 | -60.0% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.