BY Chauffage: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
BY Chauffage
Largest movements
- Tangible fixed assets +€33,428
up €33,428 (+4,495%), from €744 to €34,172
of which Furniture and vehicles: +€33,800
- Receivables within one year +€11,285
up €11,285 (+23.9%), from €47,265 to €58,550
of which Other amounts receivable: +€6,238
- Cash +€6,041
up €6,041 (+28.4%), from €21,268 to €27,309
mainly Current portion of long-term debt (+€32,346) and Trade debts (+€20,989)
- Deferred charges and accrued income -€1,802
no longer reported in 2025 (was €1,802)
- Current portion of long-term debt +€32,346
new in 2025: €32,346
- Trade debts +€20,989
up €20,989 (+154%), from €13,657 to €34,646
- Tax, wage and social debts -€5,256
down €5,256 (-32.8%), from €16,010 to €10,754
of which Taxes: -€6,847
- Advances received -€4,132
no longer reported in 2025 (was €4,132)
- Other debts +€3,840
up €3,840 (+1,202%), from €320 to €4,159
- Depreciation +€8,000
up €8,000 (+2,151%), from €372 to €8,372
- Staff costs +€5,969
up €5,969 (+12.5%), from €47,711 to €53,680
- Gross operating margin -€4,885
down €4,885 (-6.8%), from €71,875 to €66,990
- Taxes -€3,447
down €3,447 (-75.9%), from €4,542 to €1,095
- Financial charges +€864
up €864 (+156%), from €553 to €1,417
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €71,078 | €120,030 | +€48,952 | +68.9% |
| Fixed assets | 21/28 | €744 | €34,172 | +€33,428 | +4,495% |
| Tangible fixed assets | 22/27 | €744 | €34,172 | +€33,428 | +4,495% |
| Plant, machinery and equipment | 23 | €744 | €372 | -€372 | -50.0% |
| Furniture and vehicles | 24 | - | €33,800 | +€33,800 | |
| Current assets | 29/58 | €70,335 | €85,858 | +€15,524 | +22.1% |
| Amounts receivable within one year | 40/41 | €47,265 | €58,550 | +€11,285 | +23.9% |
| Trade receivables | 40 | €47,264 | €52,311 | +€5,047 | +10.7% |
| Other amounts receivable | 41 | €1 | €6,239 | +€6,238 | +990,159% |
| Cash at bank and in hand | 54/58 | €21,268 | €27,309 | +€6,041 | +28.4% |
| Deferred charges and accrued income | 490/1 | €1,802 | - | -€1,802 | |
| Total equity and liabilities | 10/49 | €71,078 | €120,030 | +€48,952 | +68.9% |
| Equity | 10/15 | €36,960 | €38,124 | +€1,165 | +3.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €13,908 | €13,908 | = | 0.0% |
| Distributable reserves | 133 | €13,908 | €13,908 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,052 | €19,216 | +€1,165 | +6.5% |
| Amounts payable | 17/49 | €34,119 | €81,906 | +€47,787 | +140% |
| Amounts payable within one year | 42/48 | €34,119 | €81,906 | +€47,787 | +140% |
| Current portion of amounts payable after more than one year | 42 | - | €32,346 | +€32,346 | |
| Trade debts | 44 | €13,657 | €34,646 | +€20,989 | +154% |
| Suppliers | 440/4 | €13,657 | €34,646 | +€20,989 | +154% |
| Advances received on contracts in progress | 46 | €4,132 | - | -€4,132 | |
| Taxes, remuneration and social security | 45 | €16,010 | €10,754 | -€5,256 | -32.8% |
| Taxes | 450/3 | €12,715 | €5,868 | -€6,847 | -53.8% |
| Remuneration and social security | 454/9 | €3,295 | €4,886 | +€1,591 | +48.3% |
| Other amounts payable | 47/48 | €320 | €4,159 | +€3,840 | +1,202% |
| Remuneration, social security and pensions | 62 | €47,711 | €53,680 | +€5,969 | +12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €372 | €8,372 | +€8,000 | +2,151% |
| Other operating charges | 640/8 | €652 | €1,323 | +€671 | +103% |
| Gross operating margin | 9900 | €71,875 | €66,990 | -€4,885 | -6.8% |
| Operating profit (loss) | 9901 | €23,140 | €3,615 | -€19,525 | -84.4% |
| Financial income | 75/76B | €6 | €62 | +€56 | +861% |
| Recurring financial income | 75 | €6 | €62 | +€56 | +861% |
| Financial charges | 65/66B | €553 | €1,417 | +€864 | +156% |
| Recurring financial charges | 65 | €553 | €1,417 | +€864 | +156% |
| Profit (loss) for the period before taxes | 9903 | €22,594 | €2,260 | -€20,333 | -90.0% |
| Income taxes | 67/77 | €4,542 | €1,095 | -€3,447 | -75.9% |
| Profit (loss) for the period | 9904 | €18,052 | €1,165 | -€16,887 | -93.5% |
| Profit (loss) for the period to be appropriated | 9905 | €18,052 | €1,165 | -€16,887 | -93.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.