CHAUFFA TECHNICS: 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 TECHNICS
Largest movements
- Receivables within one year +€61,402
up €61,402 (+194.8%), from €31,527 to €92,929
of which Trade receivables: +€56,577
- Cash -€51,536
down €51,536 (-15.5%), from €333,435 to €281,898
mainly Contributions, distributions and other (-€146,857) and Receivables within one year (-€61,402)
- Tangible fixed assets -€22,064
down €22,064 (-15.8%), from €139,278 to €117,213
of which Furniture and vehicles: -€17,926
- Profit (loss) carried forward -€156,175
down €156,175 (-43.0%), from €363,007 to €206,832
- Other debts +€138,904
up €138,904 (+2152.5%), from €6,453 to €145,357
- Reserves +€19,708
up €19,708 (+31.9%), from €61,860 to €81,568
- Debts after one year -€12,936
down €12,936 (-42.1%), from €30,727 to €17,791
- Contributions +€9,318
up €9,318 (+108.4%), from €8,600 to €17,918
- Gross operating margin -€42,900
down €42,900 (-28.7%), from €149,257 to €106,357
- Depreciation +€11,255
up €11,255 (+57.8%), from €19,458 to €30,712
- Taxes -€11,063
down €11,063 (-57.9%), from €19,124 to €8,060
- Staff costs +€7,800
up €7,800 (+21.2%), from €36,785 to €44,585
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.
Cash bridge derived
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 | €504,240 | €492,041 | -€12,199 | -2.4% |
| Fixed assets | 21/28 | €139,278 | €117,213 | -€22,064 | -15.8% |
| Tangible fixed assets | 22/27 | €139,278 | €117,213 | -€22,064 | -15.8% |
| Plant, machinery and equipment | 23 | €14,354 | €10,216 | -€4,138 | -28.8% |
| Furniture and vehicles | 24 | €124,924 | €106,997 | -€17,926 | -14.3% |
| Current assets | 29/58 | €364,962 | €374,827 | +€9,865 | +2.7% |
| Amounts receivable within one year | 40/41 | €31,527 | €92,929 | +€61,402 | +194.8% |
| Trade receivables | 40 | €11,800 | €68,378 | +€56,577 | +479.5% |
| Other amounts receivable | 41 | €19,727 | €24,551 | +€4,824 | +24.5% |
| Cash at bank and in hand | 54/58 | €333,435 | €281,898 | -€51,536 | -15.5% |
| Total equity and liabilities | 10/49 | €504,240 | €492,041 | -€12,199 | -2.4% |
| Equity | 10/15 | €433,467 | €306,318 | -€127,149 | -29.3% |
| Contributions | 10/11 | €8,600 | €17,918 | +€9,318 | +108.4% |
| Reserves | 13 | €61,860 | €81,568 | +€19,708 | +31.9% |
| Distributable reserves | 133 | €61,860 | €81,568 | +€19,708 | +31.9% |
| Profit (loss) carried forward | 14 | €363,007 | €206,832 | -€156,175 | -43.0% |
| Amounts payable | 17/49 | €70,773 | €185,723 | +€114,950 | +162.4% |
| Amounts payable after more than one year | 17 | €30,727 | €17,791 | -€12,936 | -42.1% |
| Financial debts | 170/4 | €30,727 | €17,791 | -€12,936 | -42.1% |
| Amounts payable within one year | 42/48 | €39,645 | €167,932 | +€128,287 | +323.6% |
| Current portion of amounts payable after more than one year | 42 | €17,084 | €14,298 | -€2,786 | -16.3% |
| Trade debts | 44 | €10,579 | €7,147 | -€3,432 | -32.4% |
| Suppliers | 440/4 | €10,579 | €7,147 | -€3,432 | -32.4% |
| Taxes, remuneration and social security | 45 | €5,529 | €1,129 | -€4,400 | -79.6% |
| Taxes | 450/3 | €1,113 | - | -€1,113 | |
| Remuneration and social security | 454/9 | €4,416 | €1,129 | -€3,287 | -74.4% |
| Other amounts payable | 47/48 | €6,453 | €145,357 | +€138,904 | +2152.5% |
| Accrued charges and deferred income | 492/3 | €400 | - | -€400 | |
| Remuneration, social security and pensions | 62 | €36,785 | €44,585 | +€7,800 | +21.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,458 | €30,712 | +€11,255 | +57.8% |
| Other operating charges | 640/8 | €1,741 | €1,397 | -€344 | -19.8% |
| Non-recurring operating charges | 66A | - | €114 | +€114 | |
| Gross operating margin | 9900 | €149,257 | €106,357 | -€42,900 | -28.7% |
| Operating profit (loss) | 9901 | €91,273 | €29,549 | -€61,725 | -67.6% |
| Financial income | 75/76B | €806 | €56 | -€750 | -93.1% |
| Recurring financial income | 75 | €806 | €56 | -€750 | -93.1% |
| Financial charges | 65/66B | €1,580 | €1,836 | +€256 | +16.2% |
| Recurring financial charges | 65 | €1,580 | €1,836 | +€256 | +16.2% |
| Profit (loss) for the period before taxes | 9903 | €90,500 | €27,768 | -€62,731 | -69.3% |
| Income taxes | 67/77 | €19,124 | €8,060 | -€11,063 | -57.9% |
| Profit (loss) for the period | 9904 | €71,376 | €19,708 | -€51,668 | -72.4% |
| Profit (loss) for the period to be appropriated | 9905 | €71,376 | €19,708 | -€51,668 | -72.4% |
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 10 October 2026 via checked.be.