BR 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.
BR CHAUFFAGE
Largest movements
- Cash -€5,894
down €5,894 (-14.2%), from €41,478 to €35,584
mainly Net result for the year (-€8,686) and Stocks and contracts (-€2,424)
- Tangible fixed assets -€2,495
down €2,495 (-85.9%), from €2,906 to €411
- Deferred charges and accrued income -€2,484
down €2,484 (-14.4%), from €17,249 to €14,765
- Stocks and contracts +€2,424
up €2,424 (+119%), from €2,035 to €4,459
- Receivables within one year -€1,288
down €1,288 (-25.2%), from €5,109 to €3,821
of which Other amounts receivable: -€1,959
- Reserves -€8,686
down €8,686 (-22.8%), from €38,071 to €29,385
of which Distributable reserves: -€8,686
- Debts after one year -€1,928
no longer reported in 2025 (was €1,928)
- Trade debts +€1,354
up €1,354 (+119%), from €1,141 to €2,495
- Current portion of long-term debt -€928
down €928 (-32.5%), from €2,856 to €1,928
- Gross operating margin -€9,561
down €9,561, from €4,428 to -€5,133
- Depreciation -€3,058
down €3,058 (-55.1%), from €5,552 to €2,494
- Taxes -€60
down €60 (-24.7%), from €243 to €183
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 | €68,777 | €59,040 | -€9,737 | -14.2% |
| Fixed assets | 21/28 | €2,906 | €411 | -€2,495 | -85.9% |
| Tangible fixed assets | 22/27 | €2,906 | €411 | -€2,495 | -85.9% |
| Furniture and vehicles | 24 | €2,906 | €411 | -€2,495 | -85.9% |
| Current assets | 29/58 | €65,871 | €58,629 | -€7,242 | -11.0% |
| Stocks and contracts in progress | 3 | €2,035 | €4,459 | +€2,424 | +119% |
| Stocks | 30/36 | €2,035 | €4,459 | +€2,424 | +119% |
| Amounts receivable within one year | 40/41 | €5,109 | €3,821 | -€1,288 | -25.2% |
| Trade receivables | 40 | €1,493 | €2,164 | +€671 | +44.9% |
| Other amounts receivable | 41 | €3,616 | €1,657 | -€1,959 | -54.2% |
| Cash at bank and in hand | 54/58 | €41,478 | €35,584 | -€5,894 | -14.2% |
| Deferred charges and accrued income | 490/1 | €17,249 | €14,765 | -€2,484 | -14.4% |
| Total equity and liabilities | 10/49 | €68,777 | €59,040 | -€9,737 | -14.2% |
| Equity | 10/15 | €50,471 | €41,785 | -€8,686 | -17.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €38,071 | €29,385 | -€8,686 | -22.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €36,211 | €27,525 | -€8,686 | -24.0% |
| Amounts payable | 17/49 | €18,306 | €17,255 | -€1,051 | -5.7% |
| Amounts payable after more than one year | 17 | €1,928 | - | -€1,928 | |
| Financial debts | 170/4 | €1,928 | - | -€1,928 | |
| Amounts payable within one year | 42/48 | €13,378 | €14,255 | +€877 | +6.6% |
| Current portion of amounts payable after more than one year | 42 | €2,856 | €1,928 | -€928 | -32.5% |
| Trade debts | 44 | €1,141 | €2,495 | +€1,354 | +119% |
| Suppliers | 440/4 | €1,141 | €2,495 | +€1,354 | +119% |
| Taxes, remuneration and social security | 45 | €310 | €244 | -€66 | -21.3% |
| Taxes | 450/3 | €310 | €244 | -€66 | -21.3% |
| Other amounts payable | 47/48 | €9,071 | €9,588 | +€517 | +5.7% |
| Accrued charges and deferred income | 492/3 | €3,000 | €3,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,552 | €2,494 | -€3,058 | -55.1% |
| Other operating charges | 640/8 | €687 | €681 | -€6 | -0.9% |
| Gross operating margin | 9900 | €4,428 | -€5,133 | -€9,561 | |
| Operating profit (loss) | 9901 | -€1,811 | -€8,308 | -€6,497 | -359% |
| Financial income | 75/76B | €282 | €308 | +€26 | +9.2% |
| Recurring financial income | 75 | €282 | €308 | +€26 | +9.2% |
| Financial charges | 65/66B | €471 | €503 | +€32 | +6.8% |
| Recurring financial charges | 65 | €297 | €105 | -€192 | -64.6% |
| Non-recurring financial charges | 66B | €174 | €398 | +€224 | +129% |
| Profit (loss) for the period before taxes | 9903 | -€2,000 | -€8,503 | -€6,503 | -325% |
| Income taxes | 67/77 | €243 | €183 | -€60 | -24.7% |
| Profit (loss) for the period | 9904 | -€2,243 | -€8,686 | -€6,443 | -287% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,243 | -€8,686 | -€6,443 | -287% |
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 21 October 2026 via checked.be.