CHALEUR & BOIS: 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.
CHALEUR & BOIS
Largest movements
- Receivables within one year +€13,746
up €13,746 (+195%), from €7,038 to €20,784
of which Trade receivables: +€13,624
- Cash +€10,070
up €10,070 (+44.4%), from €22,702 to €32,772
mainly Net result for the year (+€10,808) and Tax, wage and social debts (+€9,132)
- Stocks and contracts -€4,242
down €4,242 (-13.0%), from €32,535 to €28,293
- Profit (loss) carried forward +€10,808
up €10,808 (+27.1%), from €39,908 to €50,717
- Tax, wage and social debts +€9,132
up €9,132 (+74.4%), from €12,273 to €21,405
of which Taxes: +€6,001
- Other debts -€4,994
down €4,994 (-78.7%), from €6,345 to €1,352
- Trade debts +€4,096
up €4,096 (+83.8%), from €4,889 to €8,984
- Gross operating margin +€7,098
up €7,098 (+7.5%), from €94,824 to €101,922
- Other operating charges -€2,552
down €2,552 (-76.3%), from €3,345 to €793
- Staff costs +€2,284
up €2,284 (+2.9%), from €77,869 to €80,153
- Taxes +€1,707
up €1,707 (+55.8%), from €3,057 to €4,764
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 | €67,415 | €86,458 | +€19,042 | +28.2% |
| Fixed assets | 21/28 | €5,141 | €4,609 | -€532 | -10.3% |
| Tangible fixed assets | 22/27 | €5,141 | €4,609 | -€532 | -10.3% |
| Plant, machinery and equipment | 23 | €587 | €1,649 | +€1,061 | +181% |
| Furniture and vehicles | 24 | €4,554 | €2,961 | -€1,593 | -35.0% |
| Current assets | 29/58 | €62,274 | €81,848 | +€19,574 | +31.4% |
| Stocks and contracts in progress | 3 | €32,535 | €28,293 | -€4,242 | -13.0% |
| Stocks | 30/36 | €32,535 | €28,293 | -€4,242 | -13.0% |
| Amounts receivable within one year | 40/41 | €7,038 | €20,784 | +€13,746 | +195% |
| Trade receivables | 40 | €5,151 | €18,776 | +€13,624 | +264% |
| Other amounts receivable | 41 | €1,886 | €2,008 | +€122 | +6.5% |
| Cash at bank and in hand | 54/58 | €22,702 | €32,772 | +€10,070 | +44.4% |
| Total equity and liabilities | 10/49 | €67,415 | €86,458 | +€19,042 | +28.2% |
| Equity | 10/15 | €43,908 | €54,717 | +€10,808 | +24.6% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Capital | 10 | €4,000 | €4,000 | = | 0.0% |
| Issued capital | 100 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,908 | €50,717 | +€10,808 | +27.1% |
| Amounts payable | 17/49 | €23,507 | €31,741 | +€8,234 | +35.0% |
| Amounts payable within one year | 42/48 | €23,507 | €31,741 | +€8,234 | +35.0% |
| Trade debts | 44 | €4,889 | €8,984 | +€4,096 | +83.8% |
| Suppliers | 440/4 | €4,889 | €8,984 | +€4,096 | +83.8% |
| Taxes, remuneration and social security | 45 | €12,273 | €21,405 | +€9,132 | +74.4% |
| Taxes | 450/3 | €7,161 | €13,162 | +€6,001 | +83.8% |
| Remuneration and social security | 454/9 | €5,111 | €8,242 | +€3,131 | +61.3% |
| Other amounts payable | 47/48 | €6,345 | €1,352 | -€4,994 | -78.7% |
| Remuneration, social security and pensions | 62 | €77,869 | €80,153 | +€2,284 | +2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,397 | €2,118 | +€721 | +51.6% |
| Other operating charges | 640/8 | €3,345 | €793 | -€2,552 | -76.3% |
| Non-recurring operating charges | 66A | €1,003 | €2,165 | +€1,162 | +116% |
| Gross operating margin | 9900 | €94,824 | €101,922 | +€7,098 | +7.5% |
| Operating profit (loss) | 9901 | €11,210 | €16,693 | +€5,483 | +48.9% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,173 | €1,121 | -€52 | -4.4% |
| Recurring financial charges | 65 | €1,173 | €1,121 | -€52 | -4.4% |
| Profit (loss) for the period before taxes | 9903 | €10,037 | €15,572 | +€5,535 | +55.1% |
| Income taxes | 67/77 | €3,057 | €4,764 | +€1,707 | +55.8% |
| Profit (loss) for the period | 9904 | €6,980 | €10,808 | +€3,828 | +54.8% |
| Profit (loss) for the period to be appropriated | 9905 | €6,980 | €10,808 | +€3,828 | +54.8% |
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 30 October 2026 via checked.be.