CHAUFFAGE CEREXHE: 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 CEREXHE
Largest movements
- Cash +€9,503
up €9,503 (+60.6%), from €15,691 to €25,194
mainly Net result for the year (+€7,419) and Depreciation (+€5,757)
- Tangible fixed assets -€5,757
down €5,757 (-89.1%), from €6,462 to €705
of which Furniture and vehicles: -€5,453
- Stocks and contracts +€4,253
up €4,253 (+9.4%), from €45,472 to €49,725
- Receivables within one year -€2,158
down €2,158 (-13.1%), from €16,533 to €14,375
of which Other amounts receivable: -€1,708
- Deferred charges and accrued income -€2,143
down €2,143 (-41.9%), from €5,113 to €2,970
- Reserves +€7,419
up €7,419 (+48.9%), from €15,157 to €22,576
of which Distributable reserves: +€7,419
- Debts after one year -€7,299
down €7,299 (-57.1%), from €12,774 to €5,474
- Trade debts +€4,835
up €4,835 (+148%), from €3,261 to €8,095
- Staff costs -€4,007
down €4,007 (-6.0%), from €66,967 to €62,960
- Taxes +€2,634
up €2,634 (+295%), from €894 to €3,527
- Depreciation -€1,847
down €1,847 (-24.3%), from €7,604 to €5,757
- Gross operating margin -€1,063
down €1,063 (-1.3%), from €83,197 to €82,134
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 | €89,271 | €92,968 | +€3,697 | +4.1% |
| Fixed assets | 21/28 | €6,462 | €705 | -€5,757 | -89.1% |
| Tangible fixed assets | 22/27 | €6,462 | €705 | -€5,757 | -89.1% |
| Plant, machinery and equipment | 23 | €707 | €403 | -€304 | -43.0% |
| Furniture and vehicles | 24 | €5,754 | €301 | -€5,453 | -94.8% |
| Current assets | 29/58 | €82,809 | €92,263 | +€9,454 | +11.4% |
| Stocks and contracts in progress | 3 | €45,472 | €49,725 | +€4,253 | +9.4% |
| Stocks | 30/36 | €45,472 | €49,725 | +€4,253 | +9.4% |
| Amounts receivable within one year | 40/41 | €16,533 | €14,375 | -€2,158 | -13.1% |
| Trade receivables | 40 | €450 | €0 | -€450 | -100% |
| Other amounts receivable | 41 | €16,083 | €14,375 | -€1,708 | -10.6% |
| Cash at bank and in hand | 54/58 | €15,691 | €25,194 | +€9,503 | +60.6% |
| Deferred charges and accrued income | 490/1 | €5,113 | €2,970 | -€2,143 | -41.9% |
| Total equity and liabilities | 10/49 | €89,271 | €92,968 | +€3,697 | +4.1% |
| Equity | 10/15 | €57,657 | €65,076 | +€7,419 | +12.9% |
| Contributions | 10/11 | €42,500 | €42,500 | = | 0.0% |
| Contributions outside capital | 11 | €42,500 | - | -€42,500 | |
| Other | 1109/19 | €42,500 | - | -€42,500 | |
| Reserves | 13 | €15,157 | €22,576 | +€7,419 | +48.9% |
| Non-distributable reserves | 130/1 | €6,000 | €6,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,000 | €6,000 | = | 0.0% |
| Distributable reserves | 133 | €9,157 | €16,576 | +€7,419 | +81.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €31,614 | €27,892 | -€3,722 | -11.8% |
| Amounts payable after more than one year | 17 | €12,774 | €5,474 | -€7,299 | -57.1% |
| Financial debts | 170/4 | €12,774 | €5,474 | -€7,299 | -57.1% |
| Amounts payable within one year | 42/48 | €18,424 | €22,417 | +€3,994 | +21.7% |
| Current portion of amounts payable after more than one year | 42 | €7,299 | €7,299 | = | 0.0% |
| Trade debts | 44 | €3,261 | €8,095 | +€4,835 | +148% |
| Suppliers | 440/4 | €3,261 | €8,095 | +€4,835 | +148% |
| Taxes, remuneration and social security | 45 | €7,864 | €7,023 | -€841 | -10.7% |
| Remuneration and social security | 454/9 | €7,864 | €7,023 | -€841 | -10.7% |
| Accrued charges and deferred income | 492/3 | €416 | €0 | -€416 | -100% |
| Remuneration, social security and pensions | 62 | €66,967 | €62,960 | -€4,007 | -6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,604 | €5,757 | -€1,847 | -24.3% |
| Other operating charges | 640/8 | €706 | €1,045 | +€339 | +48.0% |
| Gross operating margin | 9900 | €83,197 | €82,134 | -€1,063 | -1.3% |
| Operating profit (loss) | 9901 | €7,920 | €12,371 | +€4,451 | +56.2% |
| Financial income | 75/76B | €154 | €123 | -€32 | -20.6% |
| Recurring financial income | 75 | €154 | €123 | -€32 | -20.6% |
| Financial charges | 65/66B | €1,020 | €1,547 | +€528 | +51.8% |
| Recurring financial charges | 65 | €1,020 | €1,547 | +€528 | +51.8% |
| Profit (loss) for the period before taxes | 9903 | €7,055 | €10,946 | +€3,892 | +55.2% |
| Income taxes | 67/77 | €894 | €3,527 | +€2,634 | +295% |
| Profit (loss) for the period | 9904 | €6,161 | €7,419 | +€1,258 | +20.4% |
| Profit (loss) for the period to be appropriated | 9905 | €6,161 | €7,419 | +€1,258 | +20.4% |
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 27 October 2026 via checked.be.