BDL 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.
BDL CHAUFFAGE
Largest movements
- Cash +€39,957
up €39,957 (+193%), from €20,665 to €60,622
mainly Net result for the year (+€23,364) and Receivables within one year (+€18,147)
- Receivables within one year -€18,147
down €18,147 (-33.4%), from €54,339 to €36,193
of which Trade receivables: -€10,945
- Stocks and contracts -€1,182
no longer reported in 2025 (was €1,182)
- Profit (loss) carried forward +€23,364
up €23,364 (+35.4%), from €66,007 to €89,371
- Short-term financial debts -€3,071
down €3,071 (-61.4%), from €5,000 to €1,929
- Purchases and services -€34,259
down €34,259 (-34.0%), from €100,794 to €66,535
- Turnover -€23,476
down €23,476 (-19.0%), from €123,589 to €100,113
- Gross operating margin +€10,784
up €10,784 (+47.3%), from €22,795 to €33,578
- Taxes +€8,172
up €8,172, from -€172 to €8,000
- Financial income -€1,519
down €1,519 (-63.0%), from €2,412 to €893
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 | €82,755 | €103,871 | +€21,116 | +25.5% |
| Fixed assets | 21/28 | €5,416 | €6,163 | +€748 | +13.8% |
| Tangible fixed assets | 22/27 | €5,416 | €6,163 | +€748 | +13.8% |
| Plant, machinery and equipment | 23 | €289 | €1,033 | +€744 | +257% |
| Furniture and vehicles | 24 | €3,703 | €4,062 | +€360 | +9.7% |
| Leasing and similar rights | 25 | €1,424 | €1,068 | -€356 | -25.0% |
| Current assets | 29/58 | €77,339 | €97,708 | +€20,369 | +26.3% |
| Stocks and contracts in progress | 3 | €1,182 | - | -€1,182 | |
| Stocks | 30/36 | €1,182 | - | -€1,182 | |
| Amounts receivable within one year | 40/41 | €54,339 | €36,193 | -€18,147 | -33.4% |
| Trade receivables | 40 | €25,985 | €15,040 | -€10,945 | -42.1% |
| Other amounts receivable | 41 | €28,355 | €21,153 | -€7,202 | -25.4% |
| Cash at bank and in hand | 54/58 | €20,665 | €60,622 | +€39,957 | +193% |
| Deferred charges and accrued income | 490/1 | €1,153 | €893 | -€260 | -22.6% |
| Total equity and liabilities | 10/49 | €82,755 | €103,871 | +€21,116 | +25.5% |
| Equity | 10/15 | €67,507 | €90,871 | +€23,364 | +34.6% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Capital | 10 | €1,500 | €1,500 | = | 0.0% |
| Issued capital | 100 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,007 | €89,371 | +€23,364 | +35.4% |
| Amounts payable | 17/49 | €15,248 | €13,000 | -€2,248 | -14.7% |
| Amounts payable within one year | 42/48 | €15,248 | €13,000 | -€2,248 | -14.7% |
| Financial debts | 43 | €5,000 | €1,929 | -€3,071 | -61.4% |
| Credit institutions | 430/8 | €5,000 | €1,929 | -€3,071 | -61.4% |
| Trade debts | 44 | €10,248 | €11,071 | +€823 | +8.0% |
| Suppliers | 440/4 | €10,248 | €11,071 | +€823 | +8.0% |
| Turnover | 70 | €123,589 | €100,113 | -€23,476 | -19.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €100,794 | €66,535 | -€34,259 | -34.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,321 | €1,848 | -€473 | -20.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €877 | +€877 | |
| Other operating charges | 640/8 | €775 | - | -€775 | |
| Gross operating margin | 9900 | €22,795 | €33,578 | +€10,784 | +47.3% |
| Operating profit (loss) | 9901 | €19,699 | €30,854 | +€11,155 | +56.6% |
| Financial income | 75/76B | €2,412 | €893 | -€1,519 | -63.0% |
| Recurring financial income | 75 | €2,412 | €893 | -€1,519 | -63.0% |
| Financial charges | 65/66B | €258 | €382 | +€124 | +48.3% |
| Recurring financial charges | 65 | €258 | €382 | +€124 | +48.3% |
| Profit (loss) for the period before taxes | 9903 | €21,853 | €31,364 | +€9,511 | +43.5% |
| Income taxes | 67/77 | -€172 | €8,000 | +€8,172 | |
| Profit (loss) for the period | 9904 | €22,025 | €23,364 | +€1,340 | +6.1% |
| Profit (loss) for the period to be appropriated | 9905 | €22,025 | €23,364 | +€1,340 | +6.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.