CHALEUR CONCEPT: 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 CONCEPT
Largest movements
- Cash +€32,672
up €32,672 (+144%), from €22,719 to €55,391
mainly Net result for the year (+€17,061) and Depreciation (+€13,098)
- Intangible fixed assets -€7,084
no longer reported in 2025 (was €7,084)
- Tangible fixed assets -€3,946
down €3,946 (-51.7%), from €7,628 to €3,682
of which Leasing and similar rights: -€4,441
- Deferred charges and accrued income -€1,836
down €1,836 (-71.7%), from €2,560 to €724
- Receivables within one year +€1,622
up €1,622 (+5.8%), from €27,938 to €29,559
of which Other amounts receivable: +€4,177
- Reserves +€17,050
up €17,050 (+57.9%), from €29,430 to €46,480
- Trade debts +€7,116
up €7,116 (+34.1%), from €20,861 to €27,978
- Current portion of long-term debt -€4,876
down €4,876 (-84.6%), from €5,765 to €889
- Tax, wage and social debts +€3,015
up €3,015 (+239%), from €1,263 to €4,277
of which Taxes: +€3,764
- Turnover +€62,497
up €62,497 (+21.7%), from €288,215 to €350,712
- Purchases and services +€50,880
up €50,880 (+24.5%), from €207,652 to €258,532
- Gross operating margin +€11,617
up €11,617 (+14.4%), from €80,563 to €92,180
- Depreciation -€6,873
down €6,873 (-34.4%), from €19,972 to €13,098
- Taxes +€6,396
up €6,396 (+736%), from €869 to €7,264
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 | €67,929 | €89,356 | +€21,427 | +31.5% |
| Fixed assets | 21/28 | €14,712 | €3,682 | -€11,030 | -75.0% |
| Intangible fixed assets | 21 | €7,084 | - | -€7,084 | |
| Tangible fixed assets | 22/27 | €7,628 | €3,682 | -€3,946 | -51.7% |
| Land and buildings | 22 | €1,025 | €900 | -€125 | -12.2% |
| Plant, machinery and equipment | 23 | €950 | €1,403 | +€454 | +47.7% |
| Furniture and vehicles | 24 | €846 | €1,013 | +€167 | +19.7% |
| Leasing and similar rights | 25 | €4,806 | €365 | -€4,441 | -92.4% |
| Current assets | 29/58 | €53,217 | €85,674 | +€32,457 | +61.0% |
| Amounts receivable within one year | 40/41 | €27,938 | €29,559 | +€1,622 | +5.8% |
| Trade receivables | 40 | €20,145 | €17,589 | -€2,556 | -12.7% |
| Other amounts receivable | 41 | €7,793 | €11,970 | +€4,177 | +53.6% |
| Cash at bank and in hand | 54/58 | €22,719 | €55,391 | +€32,672 | +144% |
| Deferred charges and accrued income | 490/1 | €2,560 | €724 | -€1,836 | -71.7% |
| Total equity and liabilities | 10/49 | €67,929 | €89,356 | +€21,427 | +31.5% |
| Equity | 10/15 | €39,151 | €56,212 | +€17,061 | +43.6% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Capital | 10 | €20,460 | €20,460 | = | 0.0% |
| Issued capital | 100 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €29,430 | €46,480 | +€17,050 | +57.9% |
| Distributable reserves | 133 | €29,430 | €46,480 | +€17,050 | +57.9% |
| Profit (loss) carried forward | 14 | -€10,739 | -€10,728 | +€11 | +0.1% |
| Amounts payable | 17/49 | €28,778 | €33,144 | +€4,366 | +15.2% |
| Amounts payable after more than one year | 17 | €888 | - | -€888 | |
| Financial debts | 170/4 | €888 | - | -€888 | |
| Amounts payable within one year | 42/48 | €27,889 | €33,144 | +€5,255 | +18.8% |
| Current portion of amounts payable after more than one year | 42 | €5,765 | €889 | -€4,876 | -84.6% |
| Trade debts | 44 | €20,861 | €27,978 | +€7,116 | +34.1% |
| Suppliers | 440/4 | €20,861 | €27,978 | +€7,116 | +34.1% |
| Taxes, remuneration and social security | 45 | €1,263 | €4,277 | +€3,015 | +239% |
| Taxes | 450/3 | €498 | €4,262 | +€3,764 | +756% |
| Remuneration and social security | 454/9 | €765 | €15 | -€750 | -98.0% |
| Turnover | 70 | €288,215 | €350,712 | +€62,497 | +21.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €207,652 | €258,532 | +€50,880 | +24.5% |
| Remuneration, social security and pensions | 62 | €47,384 | €52,156 | +€4,772 | +10.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,972 | €13,098 | -€6,873 | -34.4% |
| Other operating charges | 640/8 | €3,577 | €2,222 | -€1,355 | -37.9% |
| Gross operating margin | 9900 | €80,563 | €92,180 | +€11,617 | +14.4% |
| Operating profit (loss) | 9901 | €9,631 | €24,704 | +€15,073 | +157% |
| Financial income | 75/76B | €1 | €61 | +€60 | +5,763% |
| Recurring financial income | 75 | €1 | €61 | +€60 | +5,763% |
| Financial charges | 65/66B | €1,870 | €440 | -€1,430 | -76.5% |
| Recurring financial charges | 65 | €1,870 | €440 | -€1,430 | -76.5% |
| Profit (loss) for the period before taxes | 9903 | €7,762 | €24,325 | +€16,563 | +213% |
| Income taxes | 67/77 | €869 | €7,264 | +€6,396 | +736% |
| Profit (loss) for the period | 9904 | €6,893 | €17,061 | +€10,168 | +148% |
| Profit (loss) for the period to be appropriated | 9905 | €6,893 | €17,061 | +€10,168 | +148% |
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 18 October 2026 via checked.be.