CHAUFFA HOUSE: 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 HOUSE
Largest movements
- Receivables within one year +€44,952
up €44,952 (+463%), from €9,700 to €54,652
of which Trade receivables: +€40,678
- Cash -€17,871
down €17,871 (-77.5%), from €23,073 to €5,202
mainly Receivables within one year (-€44,952) and Other debts (-€1,531)
- Deferred charges and accrued income -€871
no longer reported in 2025 (was €871)
- Tangible fixed assets -€839
down €839 (-83.0%), from €1,011 to €172
of which Plant, machinery and equipment: -€454
- Profit (loss) carried forward +€18,294
up €18,294 (+215%), from €8,493 to €26,787
- Tax, wage and social debts +€8,816
up €8,816 (+259%), from €3,410 to €12,226
of which Taxes: +€5,351
- Other debts -€1,531
down €1,531 (-17.1%), from €8,953 to €7,422
- Gross operating margin +€39,121
up €39,121, from -€1,844 to €37,277
- Taxes +€8,248
up €8,248 (+3,775%), from €219 to €8,466
- Staff costs +€7,033
up €7,033 (+471%), from €1,493 to €8,525
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 | €34,656 | €60,026 | +€25,371 | +73.2% |
| Fixed assets | 21/28 | €1,011 | €172 | -€839 | -83.0% |
| Tangible fixed assets | 22/27 | €1,011 | €172 | -€839 | -83.0% |
| Plant, machinery and equipment | 23 | €454 | - | -€454 | |
| Furniture and vehicles | 24 | €557 | €172 | -€385 | -69.2% |
| Current assets | 29/58 | €33,645 | €59,854 | +€26,210 | +77.9% |
| Amounts receivable within one year | 40/41 | €9,700 | €54,652 | +€44,952 | +463% |
| Trade receivables | 40 | €5,806 | €46,484 | +€40,678 | +701% |
| Other amounts receivable | 41 | €3,894 | €8,168 | +€4,274 | +110% |
| Cash at bank and in hand | 54/58 | €23,073 | €5,202 | -€17,871 | -77.5% |
| Deferred charges and accrued income | 490/1 | €871 | - | -€871 | |
| Total equity and liabilities | 10/49 | €34,656 | €60,026 | +€25,371 | +73.2% |
| Equity | 10/15 | €20,353 | €38,647 | +€18,294 | +89.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 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 | €8,493 | €26,787 | +€18,294 | +215% |
| Amounts payable | 17/49 | €14,303 | €21,380 | +€7,077 | +49.5% |
| Amounts payable within one year | 42/48 | €14,303 | €21,380 | +€7,077 | +49.5% |
| Trade debts | 44 | €1,940 | €1,732 | -€208 | -10.7% |
| Suppliers | 440/4 | €1,940 | €1,732 | -€208 | -10.7% |
| Taxes, remuneration and social security | 45 | €3,410 | €12,226 | +€8,816 | +259% |
| Taxes | 450/3 | €3,410 | €8,761 | +€5,351 | +157% |
| Remuneration and social security | 454/9 | - | €3,465 | +€3,465 | |
| Other amounts payable | 47/48 | €8,953 | €7,422 | -€1,531 | -17.1% |
| Remuneration, social security and pensions | 62 | €1,493 | €8,525 | +€7,033 | +471% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,200 | €839 | -€361 | -30.1% |
| Other operating charges | 640/8 | €1,028 | €811 | -€216 | -21.0% |
| Gross operating margin | 9900 | -€1,844 | €37,277 | +€39,121 | |
| Operating profit (loss) | 9901 | -€5,564 | €27,101 | +€32,665 | |
| Financial charges | 65/66B | €125 | €342 | +€216 | +173% |
| Recurring financial charges | 65 | €125 | €342 | +€216 | +173% |
| Profit (loss) for the period before taxes | 9903 | -€5,689 | €26,760 | +€32,449 | |
| Income taxes | 67/77 | €219 | €8,466 | +€8,248 | +3,775% |
| Profit (loss) for the period | 9904 | -€5,908 | €18,294 | +€24,201 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,908 | €18,294 | +€24,201 |
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 27 October 2026 via checked.be.