CB 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.
CB CHAUFFAGE
Largest movements
- Tangible fixed assets -€44,603
down €44,603 (-36.7%), from €121,470 to €76,868
of which Furniture and vehicles: -€33,956
- Cash +€14,942
up €14,942 (+661%), from €2,262 to €17,204
mainly Depreciation (+€45,603) and Trade debts (+€17,383)
- Receivables within one year +€11,941
up €11,941 (+31.7%), from €37,680 to €49,621
of which Trade receivables: +€15,668
- Profit (loss) carried forward -€35,970
down €35,970 (-30.6%), from -€117,412 to -€153,382
- Trade debts +€17,383
up €17,383 (+1,291%), from €1,347 to €18,730
- Other debts +€3,428
up €3,428 (+140%), from €2,450 to €5,878
- Debts after one year -€2,649
down €2,649 (-1.0%), from €257,563 to €254,914
- Gross operating margin +€14,711
up €14,711 (+58.4%), from €25,176 to €39,887
- Depreciation -€3,820
down €3,820 (-7.7%), from €49,423 to €45,603
- Taxes -€2,788
down €2,788, from €522 to -€2,265
- Financial income +€1,270
up €1,270 (+12,699,800%), from €0 to €1,270
of which Non-recurring financial income: +€1,233
- Staff costs +€871
up €871 (+4.3%), from €20,331 to €21,202
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 | €163,296 | €145,670 | -€17,626 | -10.8% |
| Fixed assets | 21/28 | €122,818 | €77,968 | -€44,851 | -36.5% |
| Tangible fixed assets | 22/27 | €121,470 | €76,868 | -€44,603 | -36.7% |
| Land and buildings | 22 | €17,987 | €6,508 | -€11,480 | -63.8% |
| Furniture and vehicles | 24 | €103,483 | €69,527 | -€33,956 | -32.8% |
| Other tangible fixed assets | 26 | - | €833 | +€833 | |
| Financial fixed assets | 28 | €1,348 | €1,100 | -€248 | -18.4% |
| Current assets | 29/58 | €40,478 | €67,702 | +€27,224 | +67.3% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €37,680 | €49,621 | +€11,941 | +31.7% |
| Trade receivables | 40 | €9,743 | €25,411 | +€15,668 | +161% |
| Other amounts receivable | 41 | €27,937 | €24,210 | -€3,727 | -13.3% |
| Cash at bank and in hand | 54/58 | €2,262 | €17,204 | +€14,942 | +661% |
| Deferred charges and accrued income | 490/1 | €536 | €877 | +€341 | +63.6% |
| Total equity and liabilities | 10/49 | €163,296 | €145,670 | -€17,626 | -10.8% |
| Equity | 10/15 | -€103,152 | -€139,122 | -€35,970 | -34.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€117,412 | -€153,382 | -€35,970 | -30.6% |
| Amounts payable | 17/49 | €266,448 | €284,792 | +€18,344 | +6.9% |
| Amounts payable after more than one year | 17 | €257,563 | €254,914 | -€2,649 | -1.0% |
| Financial debts | 170/4 | €257,563 | €254,914 | -€2,649 | -1.0% |
| Amounts payable within one year | 42/48 | €8,885 | €29,878 | +€20,993 | +236% |
| Current portion of amounts payable after more than one year | 42 | €2,526 | €2,649 | +€123 | +4.9% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €1,347 | €18,730 | +€17,383 | +1,291% |
| Suppliers | 440/4 | €1,347 | €18,730 | +€17,383 | +1,291% |
| Taxes, remuneration and social security | 45 | €2,562 | €2,621 | +€59 | +2.3% |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €2,562 | €2,621 | +€59 | +2.3% |
| Other amounts payable | 47/48 | €2,450 | €5,878 | +€3,428 | +140% |
| Remuneration, social security and pensions | 62 | €20,331 | €21,202 | +€871 | +4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,423 | €45,603 | -€3,820 | -7.7% |
| Other operating charges | 640/8 | €945 | €1,536 | +€591 | +62.6% |
| Gross operating margin | 9900 | €25,176 | €39,887 | +€14,711 | +58.4% |
| Operating profit (loss) | 9901 | -€45,522 | -€28,453 | +€17,069 | +37.5% |
| Financial income | 75/76B | €0 | €1,270 | +€1,270 | +12,699,800% |
| Recurring financial income | 75 | €0 | €37 | +€37 | +367,400% |
| Non-recurring financial income | 76B | - | €1,233 | +€1,233 | |
| Financial charges | 65/66B | €11,174 | €11,053 | -€122 | -1.1% |
| Recurring financial charges | 65 | €11,174 | €11,053 | -€122 | -1.1% |
| Profit (loss) for the period before taxes | 9903 | -€56,696 | -€38,236 | +€18,461 | +32.6% |
| Income taxes | 67/77 | €522 | -€2,265 | -€2,788 | |
| Profit (loss) for the period | 9904 | -€57,218 | -€35,970 | +€21,248 | +37.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€57,218 | -€35,970 | +€21,248 | +37.1% |
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 15 October 2026 via checked.be.