CHAUFFAGE BOURLET: 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 BOURLET
Largest movements
- Tangible fixed assets +€22,630
up €22,630 (+69.4%), from €32,631 to €55,261
of which Furniture and vehicles: +€19,849
- Receivables within one year -€15,896
down €15,896 (-54.0%), from €29,452 to €13,556
of which Trade receivables: -€18,690
- Cash -€12,764
down €12,764 (-23.2%), from €55,102 to €42,337
mainly Contributions, distributions and other (-€85,000) and Investment in fixed assets (net) (-€33,791)
- Deferred charges and accrued income -€10,748
down €10,748 (-86.3%), from €12,451 to €1,703
- Stocks and contracts +€2,550
new in 2025: €2,550
- Profit (loss) carried forward -€44,850
down €44,850 (-94.0%), from €47,727 to €2,878
- Other debts +€39,953
up €39,953 (+75.5%), from €52,927 to €92,880
- Trade debts -€9,268
down €9,268 (-95.6%), from €9,693 to €425
- Gross operating margin +€16,475
up €16,475 (+30.7%), from €53,687 to €70,162
- Taxes +€2,390
up €2,390 (+19.1%), from €12,533 to €14,923
- Other operating charges +€2,021
up €2,021 (+165.6%), from €1,220 to €3,242
- Depreciation +€1,701
up €1,701 (+18.0%), from €9,460 to €11,161
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 | €129,635 | €115,407 | -€14,228 | -11.0% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €32,631 | €55,261 | +€22,630 | +69.4% |
| Tangible fixed assets | 22/27 | €32,631 | €55,261 | +€22,630 | +69.4% |
| Plant, machinery and equipment | 23 | - | €2,782 | +€2,782 | |
| Furniture and vehicles | 24 | €32,631 | €52,479 | +€19,849 | +60.8% |
| Current assets | 29/58 | €97,004 | €60,146 | -€36,858 | -38.0% |
| Stocks and contracts in progress | 3 | - | €2,550 | +€2,550 | |
| Stocks | 30/36 | - | €2,550 | +€2,550 | |
| Amounts receivable within one year | 40/41 | €29,452 | €13,556 | -€15,896 | -54.0% |
| Trade receivables | 40 | €28,573 | €9,883 | -€18,690 | -65.4% |
| Other amounts receivable | 41 | €879 | €3,673 | +€2,793 | +317.6% |
| Cash at bank and in hand | 54/58 | €55,102 | €42,337 | -€12,764 | -23.2% |
| Deferred charges and accrued income | 490/1 | €12,451 | €1,703 | -€10,748 | -86.3% |
| Total equity and liabilities | 10/49 | €129,635 | €115,407 | -€14,228 | -11.0% |
| Equity | 10/15 | €50,727 | €5,878 | -€44,850 | -88.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47,727 | €2,878 | -€44,850 | -94.0% |
| Amounts payable | 17/49 | €78,908 | €109,529 | +€30,621 | +38.8% |
| Amounts payable within one year | 42/48 | €78,908 | €109,529 | +€30,621 | +38.8% |
| Trade debts | 44 | €9,693 | €425 | -€9,268 | -95.6% |
| Suppliers | 440/4 | €9,693 | €425 | -€9,268 | -95.6% |
| Taxes, remuneration and social security | 45 | €16,288 | €16,224 | -€64 | -0.4% |
| Taxes | 450/3 | €14,424 | €16,224 | +€1,800 | +12.5% |
| Remuneration and social security | 454/9 | €1,864 | €0 | -€1,864 | -100.0% |
| Other amounts payable | 47/48 | €52,927 | €92,880 | +€39,953 | +75.5% |
| Accrued charges and deferred income | 492/3 | - | €0 | = | |
| Remuneration, social security and pensions | 62 | €47 | - | -€47 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,460 | €11,161 | +€1,701 | +18.0% |
| Other operating charges | 640/8 | €1,220 | €3,242 | +€2,021 | +165.6% |
| Gross operating margin | 9900 | €53,687 | €70,162 | +€16,475 | +30.7% |
| Operating profit (loss) | 9901 | €42,960 | €55,760 | +€12,800 | +29.8% |
| Financial income | 75/76B | €1,277 | €1,022 | -€255 | -20.0% |
| Recurring financial income | 75 | €1,277 | €1,022 | -€255 | -20.0% |
| Financial charges | 65/66B | €1,091 | €1,708 | +€617 | +56.6% |
| Recurring financial charges | 65 | €1,091 | €1,708 | +€617 | +56.6% |
| Profit (loss) for the period before taxes | 9903 | €43,146 | €55,074 | +€11,928 | +27.6% |
| Income taxes | 67/77 | €12,533 | €14,923 | +€2,390 | +19.1% |
| Profit (loss) for the period | 9904 | €30,613 | €40,150 | +€9,538 | +31.2% |
| Profit (loss) for the period to be appropriated | 9905 | €30,613 | €40,150 | +€9,538 | +31.2% |
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 11 October 2026 via checked.be.