CHAUFFAGE BREL: 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 BREL
Largest movements
- Receivables within one year -€15,120
down €15,120 (-76.9%), from €19,669 to €4,549
of which Trade receivables: -€10,131
- Cash +€12,048
up €12,048 (+69.4%), from €17,360 to €29,408
mainly Receivables within one year (+€15,120) and Net result for the year (+€11,392)
- Tangible fixed assets +€8,105
up €8,105 (+316%), from €2,562 to €10,667
- Deferred charges and accrued income +€8,060
up €8,060 (+493%), from €1,636 to €9,697
- Reserves +€11,392
up €11,392 (+114%), from €10,008 to €21,400
- Current portion of long-term debt +€3,433
new in 2025: €3,433
- Tax, wage and social debts -€1,237
down €1,237 (-9.9%), from €12,455 to €11,218
of which Remuneration and social security: -€2,500
- Depreciation -€7,933
down €7,933 (-90.3%), from €8,786 to €853
- Gross operating margin +€6,843
up €6,843 (+61.9%), from €11,059 to €17,902
- Taxes +€4,353
up €4,353 (+1,544%), from €282 to €4,635
- Other operating charges -€517
down €517 (-58.2%), from €888 to €371
- Financial charges -€185
down €185 (-18.8%), from €985 to €800
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 | €41,352 | €54,445 | +€13,093 | +31.7% |
| Fixed assets | 21/28 | €2,686 | €10,791 | +€8,105 | +302% |
| Tangible fixed assets | 22/27 | €2,562 | €10,667 | +€8,105 | +316% |
| Furniture and vehicles | 24 | €2,562 | €10,667 | +€8,105 | +316% |
| Financial fixed assets | 28 | €124 | €124 | = | 0.0% |
| Current assets | 29/58 | €38,666 | €43,654 | +€4,988 | +12.9% |
| Amounts receivable within one year | 40/41 | €19,669 | €4,549 | -€15,120 | -76.9% |
| Trade receivables | 40 | €13,919 | €3,788 | -€10,131 | -72.8% |
| Other amounts receivable | 41 | €5,750 | €761 | -€4,989 | -86.8% |
| Cash at bank and in hand | 54/58 | €17,360 | €29,408 | +€12,048 | +69.4% |
| Deferred charges and accrued income | 490/1 | €1,636 | €9,697 | +€8,060 | +493% |
| Total equity and liabilities | 10/49 | €41,352 | €54,445 | +€13,093 | +31.7% |
| Equity | 10/15 | €14,008 | €25,400 | +€11,392 | +81.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €10,008 | €21,400 | +€11,392 | +114% |
| Distributable reserves | 133 | €10,008 | €21,400 | +€11,392 | +114% |
| Amounts payable | 17/49 | €27,344 | €29,045 | +€1,701 | +6.2% |
| Amounts payable within one year | 42/48 | €27,344 | €29,045 | +€1,701 | +6.2% |
| Current portion of amounts payable after more than one year | 42 | - | €3,433 | +€3,433 | |
| Trade debts | 44 | €14,889 | €14,394 | -€495 | -3.3% |
| Suppliers | 440/4 | €14,889 | €14,394 | -€495 | -3.3% |
| Taxes, remuneration and social security | 45 | €12,455 | €11,218 | -€1,237 | -9.9% |
| Taxes | 450/3 | €9,955 | €11,218 | +€1,263 | +12.7% |
| Remuneration and social security | 454/9 | €2,500 | - | -€2,500 | |
| Non-recurring operating income | 76A | - | €11,404 | +€11,404 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,786 | €853 | -€7,933 | -90.3% |
| Other operating charges | 640/8 | €888 | €371 | -€517 | -58.2% |
| Gross operating margin | 9900 | €11,059 | €17,902 | +€6,843 | +61.9% |
| Operating profit (loss) | 9901 | €1,384 | €16,677 | +€15,293 | +1,105% |
| Financial income | 75/76B | €43 | €150 | +€107 | +250% |
| Recurring financial income | 75 | €43 | €150 | +€107 | +250% |
| Financial charges | 65/66B | €985 | €800 | -€185 | -18.8% |
| Recurring financial charges | 65 | €985 | €800 | -€185 | -18.8% |
| Profit (loss) for the period before taxes | 9903 | €442 | €16,027 | +€15,585 | +3,527% |
| Income taxes | 67/77 | €282 | €4,635 | +€4,353 | +1,544% |
| Profit (loss) for the period | 9904 | €160 | €11,392 | +€11,232 | +7,024% |
| Profit (loss) for the period to be appropriated | 9905 | €160 | €11,392 | +€11,232 | +7,024% |
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 24 October 2026 via checked.be.