Chauffage BENOIT: 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.
Chauffage BENOIT
Largest movements
- Current investments +€30,828
up €30,828 (+308%), from €10,000 to €40,828
- Stocks and contracts +€16,426
up €16,426 (+30.6%), from €53,724 to €70,149
- Cash -€12,199
down €12,199 (-57.9%), from €21,052 to €8,853
mainly Current investments (-€30,828) and Stocks and contracts (-€16,426)
- Receivables within one year -€7,132
down €7,132 (-11.6%), from €61,269 to €54,137
of which Trade receivables: -€7,797
- Deferred charges and accrued income +€1,855
new in 2025: €1,855
- Profit (loss) carried forward +€18,266
up €18,266 (+19.9%), from €91,657 to €109,923
- Advances received +€6,255
new in 2025: €6,255
- Trade debts +€3,529
up €3,529 (+231%), from €1,526 to €5,056
- Tax, wage and social debts +€1,835
up €1,835 (+466%), from €393 to €2,229
- Gross operating margin +€25,772
up €25,772 (+2,867%), from €899 to €26,670
- Taxes +€7,066
up €7,066 (+5,520%), from €128 to €7,194
- Write-downs -€2,405
down €2,405 (-100%), from €2,405 to €0
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 | €146,044 | €175,822 | +€29,778 | +20.4% |
| Current assets | 29/58 | €146,044 | €175,822 | +€29,778 | +20.4% |
| Stocks and contracts in progress | 3 | €53,724 | €70,149 | +€16,426 | +30.6% |
| Stocks | 30/36 | €53,724 | €70,149 | +€16,426 | +30.6% |
| Amounts receivable within one year | 40/41 | €61,269 | €54,137 | -€7,132 | -11.6% |
| Trade receivables | 40 | €56,691 | €48,894 | -€7,797 | -13.8% |
| Other amounts receivable | 41 | €4,578 | €5,243 | +€665 | +14.5% |
| Current investments | 50/53 | €10,000 | €40,828 | +€30,828 | +308% |
| Cash at bank and in hand | 54/58 | €21,052 | €8,853 | -€12,199 | -57.9% |
| Deferred charges and accrued income | 490/1 | - | €1,855 | +€1,855 | |
| Total equity and liabilities | 10/49 | €146,044 | €175,822 | +€29,778 | +20.4% |
| Equity | 10/15 | €144,017 | €162,283 | +€18,266 | +12.7% |
| Contributions | 10/11 | €47,600 | €47,600 | = | 0.0% |
| Reserves | 13 | €4,760 | €4,760 | = | 0.0% |
| Distributable reserves | 133 | €4,760 | €4,760 | = | 0.0% |
| Profit (loss) carried forward | 14 | €91,657 | €109,923 | +€18,266 | +19.9% |
| Amounts payable | 17/49 | €2,027 | €13,539 | +€11,512 | +568% |
| Amounts payable within one year | 42/48 | €1,920 | €13,539 | +€11,619 | +605% |
| Trade debts | 44 | €1,526 | €5,056 | +€3,529 | +231% |
| Suppliers | 440/4 | €1,526 | €5,056 | +€3,529 | +231% |
| Advances received on contracts in progress | 46 | - | €6,255 | +€6,255 | |
| Taxes, remuneration and social security | 45 | €393 | €2,229 | +€1,835 | +466% |
| Taxes | 450/3 | €393 | €2,229 | +€1,835 | +466% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €107 | €0 | -€107 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,405 | €0 | -€2,405 | -100% |
| Other operating charges | 640/8 | €904 | €994 | +€90 | +9.9% |
| Gross operating margin | 9900 | €899 | €26,670 | +€25,772 | +2,867% |
| Operating profit (loss) | 9901 | -€2,411 | €25,677 | +€28,087 | |
| Financial income | 75/76B | €101 | €262 | +€161 | +159% |
| Recurring financial income | 75 | €101 | €262 | +€161 | +159% |
| Financial charges | 65/66B | €576 | €479 | -€97 | -16.9% |
| Recurring financial charges | 65 | €576 | €479 | -€97 | -16.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,886 | €25,460 | +€28,345 | |
| Income taxes | 67/77 | €128 | €7,194 | +€7,066 | +5,520% |
| Profit (loss) for the period | 9904 | -€3,014 | €18,266 | +€21,279 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,014 | €18,266 | +€21,279 |
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 26 October 2026 via checked.be.