CHAUFFABEN: 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.
CHAUFFABEN
Largest movements
- Receivables within one year -€92,889
down €92,889 (-90.6%), from €102,514 to €9,625
of which Trade receivables: -€90,697
- Cash +€65,950
up €65,950 (+73.7%), from €89,438 to €155,388
mainly Receivables within one year (+€92,889) and Depreciation (+€34,314)
- Tangible fixed assets -€51,737
down €51,737 (-38.0%), from €136,129 to €84,393
of which Furniture and vehicles: -€49,575
- Trade debts -€25,972
down €25,972 (-60.6%), from €42,833 to €16,861
- Profit (loss) carried forward -€25,755
down €25,755 (-19.9%), from €129,359 to €103,604
- Debts after one year -€13,499
down €13,499 (-65.2%), from €20,699 to €7,201
- Current portion of long-term debt -€6,544
down €6,544 (-32.7%), from €20,036 to €13,492
- Gross operating margin -€248,674
down €248,674 (-50.4%), from €493,757 to €245,083
- Staff costs -€122,674
down €122,674 (-43.8%), from €280,195 to €157,521
- Taxes -€36,207
down €36,207 (-73.0%), from €49,592 to €13,386
- Financial income +€5,537
up €5,537 (+2,082%), from €266 to €5,803
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 | €355,759 | €280,357 | -€75,402 | -21.2% |
| Fixed assets | 21/28 | €136,129 | €84,393 | -€51,737 | -38.0% |
| Tangible fixed assets | 22/27 | €136,129 | €84,393 | -€51,737 | -38.0% |
| Land and buildings | 22 | €29,806 | €28,897 | -€908 | -3.0% |
| Plant, machinery and equipment | 23 | €4,435 | €3,182 | -€1,253 | -28.3% |
| Furniture and vehicles | 24 | €101,889 | €52,314 | -€49,575 | -48.7% |
| Current assets | 29/58 | €219,630 | €195,964 | -€23,665 | -10.8% |
| Stocks and contracts in progress | 3 | €27,653 | €30,938 | +€3,285 | +11.9% |
| Stocks | 30/36 | €27,653 | €30,938 | +€3,285 | +11.9% |
| Amounts receivable within one year | 40/41 | €102,514 | €9,625 | -€92,889 | -90.6% |
| Trade receivables | 40 | €100,322 | €9,625 | -€90,697 | -90.4% |
| Other amounts receivable | 41 | €2,192 | €0 | -€2,192 | -100% |
| Current investments | 50/53 | €25 | €13 | -€12 | -46.9% |
| Cash at bank and in hand | 54/58 | €89,438 | €155,388 | +€65,950 | +73.7% |
| Total equity and liabilities | 10/49 | €355,759 | €280,357 | -€75,402 | -21.2% |
| Equity | 10/15 | €169,536 | €143,781 | -€25,755 | -15.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €21,585 | €21,585 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Other | 1319 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €19,726 | €19,726 | = | 0.0% |
| Profit (loss) carried forward | 14 | €129,359 | €103,604 | -€25,755 | -19.9% |
| Amounts payable | 17/49 | €186,223 | €136,576 | -€49,647 | -26.7% |
| Amounts payable after more than one year | 17 | €20,699 | €7,201 | -€13,499 | -65.2% |
| Financial debts | 170/4 | €20,699 | €7,201 | -€13,499 | -65.2% |
| Amounts payable within one year | 42/48 | €165,524 | €129,375 | -€36,149 | -21.8% |
| Current portion of amounts payable after more than one year | 42 | €20,036 | €13,492 | -€6,544 | -32.7% |
| Trade debts | 44 | €42,833 | €16,861 | -€25,972 | -60.6% |
| Suppliers | 440/4 | €42,833 | €16,861 | -€25,972 | -60.6% |
| Taxes, remuneration and social security | 45 | €78,142 | €77,266 | -€876 | -1.1% |
| Taxes | 450/3 | €68,779 | €64,040 | -€4,739 | -6.9% |
| Remuneration and social security | 454/9 | €9,363 | €13,226 | +€3,863 | +41.3% |
| Other amounts payable | 47/48 | €24,513 | €21,756 | -€2,756 | -11.2% |
| Remuneration, social security and pensions | 62 | €280,195 | €157,521 | -€122,674 | -43.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,641 | €34,314 | +€1,673 | +5.1% |
| Other operating charges | 640/8 | €5,035 | €8,846 | +€3,812 | +75.7% |
| Gross operating margin | 9900 | €493,757 | €245,083 | -€248,674 | -50.4% |
| Operating profit (loss) | 9901 | €175,886 | €44,401 | -€131,485 | -74.8% |
| Financial income | 75/76B | €266 | €5,803 | +€5,537 | +2,082% |
| Recurring financial income | 75 | €266 | €5,803 | +€5,537 | +2,082% |
| Financial charges | 65/66B | €4,508 | €2,573 | -€1,935 | -42.9% |
| Recurring financial charges | 65 | €4,508 | €2,573 | -€1,935 | -42.9% |
| Profit (loss) for the period before taxes | 9903 | €171,644 | €47,631 | -€124,014 | -72.3% |
| Income taxes | 67/77 | €49,592 | €13,386 | -€36,207 | -73.0% |
| Profit (loss) for the period | 9904 | €122,052 | €34,245 | -€87,807 | -71.9% |
| Profit (loss) for the period to be appropriated | 9905 | €122,052 | €34,245 | -€87,807 | -71.9% |
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 17 October 2026 via checked.be.