Chauffage Bral: 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 Bral
Largest movements
- Receivables within one year -€40,303
down €40,303 (-11.5%), from €350,212 to €309,909
of which Trade receivables: -€35,011
- Cash -€18,081
down €18,081 (-55.3%), from €32,696 to €14,615
mainly Net result for the year (-€62,115) and Trade debts (-€31,597)
- Profit (loss) carried forward -€62,115
down €62,115 (-4,252%), from -€1,461 to -€63,576
- Short-term financial debts +€33,050
new in 2025: €33,050
- Trade debts -€31,597
down €31,597 (-44.7%), from €70,659 to €39,062
- Gross operating margin -€46,534
down €46,534, from €25,817 to -€20,717
- Staff costs -€30,821
down €30,821 (-46.6%), from €66,072 to €35,251
- Other operating charges -€2,410
down €2,410 (-39.1%), from €6,165 to €3,755
- Financial charges -€2,403
down €2,403 (-42.6%), from €5,644 to €3,240
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 | €508,595 | €448,063 | -€60,531 | -11.9% |
| Fixed assets | 21/28 | €50,255 | €51,242 | +€987 | +2.0% |
| Tangible fixed assets | 22/27 | - | €987 | +€987 | |
| Plant, machinery and equipment | 23 | - | €987 | +€987 | |
| Financial fixed assets | 28 | €50,255 | €50,255 | = | 0.0% |
| Current assets | 29/58 | €458,340 | €396,821 | -€61,519 | -13.4% |
| Stocks and contracts in progress | 3 | €70,780 | €66,280 | -€4,500 | -6.4% |
| Stocks | 30/36 | €46,280 | €46,280 | = | 0.0% |
| Contracts in progress | 37 | €24,500 | €20,000 | -€4,500 | -18.4% |
| Amounts receivable within one year | 40/41 | €350,212 | €309,909 | -€40,303 | -11.5% |
| Trade receivables | 40 | €343,920 | €308,908 | -€35,011 | -10.2% |
| Other amounts receivable | 41 | €6,292 | €1,001 | -€5,292 | -84.1% |
| Cash at bank and in hand | 54/58 | €32,696 | €14,615 | -€18,081 | -55.3% |
| Deferred charges and accrued income | 490/1 | €4,652 | €6,017 | +€1,366 | +29.4% |
| Total equity and liabilities | 10/49 | €508,595 | €448,063 | -€60,531 | -11.9% |
| Equity | 10/15 | €350,312 | €288,197 | -€62,115 | -17.7% |
| Contributions | 10/11 | €289,157 | €289,157 | = | 0.0% |
| Reserves | 13 | €62,616 | €62,616 | = | 0.0% |
| Distributable reserves | 133 | €62,616 | €62,616 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,461 | -€63,576 | -€62,115 | -4,252% |
| Amounts payable | 17/49 | €158,282 | €159,867 | +€1,584 | +1.0% |
| Amounts payable within one year | 42/48 | €158,228 | €159,252 | +€1,024 | +0.6% |
| Financial debts | 43 | - | €33,050 | +€33,050 | |
| Credit institutions | 430/8 | - | €33,050 | +€33,050 | |
| Trade debts | 44 | €70,659 | €39,062 | -€31,597 | -44.7% |
| Suppliers | 440/4 | €70,659 | €39,062 | -€31,597 | -44.7% |
| Taxes, remuneration and social security | 45 | €327 | €6 | -€321 | -98.2% |
| Remuneration and social security | 454/9 | €327 | €6 | -€321 | -98.2% |
| Other amounts payable | 47/48 | €87,242 | €87,134 | -€108 | -0.1% |
| Accrued charges and deferred income | 492/3 | €54 | €615 | +€561 | +1,035% |
| Non-recurring operating income | 76A | €661 | - | -€661 | |
| Remuneration, social security and pensions | 62 | €66,072 | €35,251 | -€30,821 | -46.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €111 | +€111 | |
| Other operating charges | 640/8 | €6,165 | €3,755 | -€2,410 | -39.1% |
| Non-recurring operating charges | 66A | - | €18 | +€18 | |
| Gross operating margin | 9900 | €25,817 | -€20,717 | -€46,534 | |
| Operating profit (loss) | 9901 | -€46,421 | -€59,853 | -€13,432 | -28.9% |
| Financial income | 75/76B | €1,407 | €1,279 | -€129 | -9.1% |
| Recurring financial income | 75 | €1,407 | €1,279 | -€129 | -9.1% |
| Financial charges | 65/66B | €5,644 | €3,240 | -€2,403 | -42.6% |
| Recurring financial charges | 65 | €5,644 | €3,240 | -€2,403 | -42.6% |
| Profit (loss) for the period before taxes | 9903 | -€50,657 | -€61,814 | -€11,157 | -22.0% |
| Income taxes | 67/77 | €281 | €301 | +€20 | +7.0% |
| Profit (loss) for the period | 9904 | -€50,939 | -€62,115 | -€11,177 | -21.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€50,939 | -€62,115 | -€11,177 | -21.9% |
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 18 October 2026 via checked.be.