BILS 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.
BILS CHAUFFAGE
Largest movements
- Receivables within one year -€25,351
down €25,351 (-42.1%), from €60,157 to €34,806
of which Trade receivables: -€30,134
- Cash +€17,194
up €17,194 (+54.4%), from €31,602 to €48,797
mainly Receivables within one year (+€25,351) and Trade debts (+€17,302)
- Tangible fixed assets -€6,452
down €6,452 (-20.4%), from €31,576 to €25,124
of which Plant, machinery and equipment: -€3,229
- Trade debts +€17,302
up €17,302 (+2,373%), from €729 to €18,031
- Other debts -€14,138
down €14,138 (-42.2%), from €33,518 to €19,380
- Profit (loss) carried forward -€12,540
down €12,540 (-18.7%), from €67,063 to €54,523
- Debts after one year -€5,089
down €5,089 (-37.3%), from €13,633 to €8,544
- Gross operating margin -€91,951
down €91,951, from €88,135 to -€3,816
- Taxes -€16,323
no longer reported in 2025 (was €16,323)
- Depreciation +€3,348
up €3,348 (+77.1%), from €4,343 to €7,691
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 | €125,306 | €110,744 | -€14,563 | -11.6% |
| Fixed assets | 21/28 | €31,576 | €25,124 | -€6,452 | -20.4% |
| Tangible fixed assets | 22/27 | €31,576 | €25,124 | -€6,452 | -20.4% |
| Plant, machinery and equipment | 23 | €12,819 | €9,590 | -€3,229 | -25.2% |
| Furniture and vehicles | 24 | €18,756 | €15,534 | -€3,223 | -17.2% |
| Current assets | 29/58 | €93,730 | €85,619 | -€8,111 | -8.7% |
| Amounts receivable within one year | 40/41 | €60,157 | €34,806 | -€25,351 | -42.1% |
| Trade receivables | 40 | €53,401 | €23,267 | -€30,134 | -56.4% |
| Other amounts receivable | 41 | €6,756 | €11,539 | +€4,783 | +70.8% |
| Cash at bank and in hand | 54/58 | €31,602 | €48,797 | +€17,194 | +54.4% |
| Deferred charges and accrued income | 490/1 | €1,971 | €2,017 | +€46 | +2.3% |
| Total equity and liabilities | 10/49 | €125,306 | €110,744 | -€14,563 | -11.6% |
| Equity | 10/15 | €70,063 | €57,523 | -€12,540 | -17.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €67,063 | €54,523 | -€12,540 | -18.7% |
| Amounts payable | 17/49 | €55,243 | €53,220 | -€2,023 | -3.7% |
| Amounts payable after more than one year | 17 | €13,633 | €8,544 | -€5,089 | -37.3% |
| Financial debts | 170/4 | €13,633 | €8,544 | -€5,089 | -37.3% |
| Amounts payable within one year | 42/48 | €41,610 | €44,676 | +€3,066 | +7.4% |
| Current portion of amounts payable after more than one year | 42 | €4,863 | €5,089 | +€225 | +4.6% |
| Trade debts | 44 | €729 | €18,031 | +€17,302 | +2,373% |
| Suppliers | 440/4 | €729 | €18,031 | +€17,302 | +2,373% |
| Taxes, remuneration and social security | 45 | €2,500 | €2,177 | -€323 | -12.9% |
| Taxes | 450/3 | €337 | - | -€337 | |
| Remuneration and social security | 454/9 | €2,163 | €2,177 | +€14 | +0.7% |
| Other amounts payable | 47/48 | €33,518 | €19,380 | -€14,138 | -42.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,343 | €7,691 | +€3,348 | +77.1% |
| Other operating charges | 640/8 | €129 | €492 | +€364 | +283% |
| Gross operating margin | 9900 | €88,135 | -€3,816 | -€91,951 | |
| Operating profit (loss) | 9901 | €83,663 | -€11,999 | -€95,662 | |
| Financial income | 75/76B | €261 | €274 | +€14 | +5.2% |
| Recurring financial income | 75 | €261 | €274 | +€14 | +5.2% |
| Financial charges | 65/66B | €537 | €815 | +€278 | +51.7% |
| Recurring financial charges | 65 | €537 | €815 | +€278 | +51.7% |
| Profit (loss) for the period before taxes | 9903 | €83,386 | -€12,540 | -€95,927 | |
| Income taxes | 67/77 | €16,323 | - | -€16,323 | |
| Profit (loss) for the period | 9904 | €67,063 | -€12,540 | -€79,604 | |
| Profit (loss) for the period to be appropriated | 9905 | €67,063 | -€12,540 | -€79,604 |
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 27 October 2026 via checked.be.