CHAUFFA-BEL: 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.
CHAUFFA-BEL
Largest movements
- Cash -€66
down €66 (-71.7%), from €92 to €26
mainly Net result for the year (-€66)
- Profit (loss) carried forward -€66
down €66 (-1.1%), from -€6,157 to -€6,223
- Gross operating margin -€2
down €2 (-3.1%), from -€64 to -€66
- Purchases and services +€2
up €2 (+3.1%), from €64 to €66
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 | €167 | €101 | -€66 | -39.5% |
| Current assets | 29/58 | €167 | €101 | -€66 | -39.5% |
| Amounts receivable within one year | 40/41 | €75 | €75 | = | 0.0% |
| Trade receivables | 40 | €75 | €75 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €92 | €26 | -€66 | -71.7% |
| Total equity and liabilities | 10/49 | €167 | €101 | -€66 | -39.5% |
| Equity | 10/15 | €167 | €101 | -€66 | -39.5% |
| Contributions | 10/11 | €6,324 | €6,324 | = | 0.0% |
| Capital | 10 | €6,324 | €6,324 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,276 | €12,276 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,157 | -€6,223 | -€66 | -1.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €64 | €66 | +€2 | +3.1% |
| Gross operating margin | 9900 | -€64 | -€66 | -€2 | -3.1% |
| Operating profit (loss) | 9901 | -€64 | -€66 | -€2 | -3.1% |
| Profit (loss) for the period before taxes | 9903 | -€64 | -€66 | -€2 | -3.1% |
| Profit (loss) for the period | 9904 | -€64 | -€66 | -€2 | -3.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€64 | -€66 | -€2 | -3.1% |
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 14 October 2026 via checked.be.