CHAUFFAGE CLOSSET: 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 CLOSSET
Largest movements
- Cash +€66,686
up €66,686 (+228%), from €29,279 to €95,965
mainly Net result for the year (+€18,757) and Tax, wage and social debts (+€14,004)
- Financial fixed assets -€30,000
no longer reported in 2025 (was €30,000)
- Tangible fixed assets +€21,307
up €21,307 (+85.1%), from €25,025 to €46,332
of which Furniture and vehicles: +€22,206
- Receivables within one year -€9,843
down €9,843 (-17.0%), from €57,758 to €47,916
of which Trade receivables: -€5,449
- Deferred charges and accrued income -€8,719
down €8,719 (-99.6%), from €8,758 to €38
- Profit (loss) carried forward +€18,757
up €18,757 (+24.7%), from €75,893 to €94,649
- Tax, wage and social debts +€14,004
up €14,004 (+56,016%), from €25 to €14,029
of which Taxes: +€12,504
- Trade debts -€9,403
down €9,403 (-56.4%), from €16,672 to €7,269
- Debts after one year +€7,284
new in 2025: €7,284
- Current portion of long-term debt +€4,924
new in 2025: €4,924
- Gross operating margin +€37,407
up €37,407 (+5,423%), from €690 to €38,097
- Depreciation +€5,547
up €5,547 (+171%), from €3,251 to €8,798
- Other operating charges +€4,682
up €4,682 (+230%), from €2,040 to €6,721
- Taxes +€3,442
up €3,442 (+695%), from €495 to €3,938
- Financial charges +€953
up €953 (+739%), from €129 to €1,082
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 | €161,871 | €200,461 | +€38,591 | +23.8% |
| Fixed assets | 21/28 | €55,025 | €46,332 | -€8,693 | -15.8% |
| Tangible fixed assets | 22/27 | €25,025 | €46,332 | +€21,307 | +85.1% |
| Plant, machinery and equipment | 23 | €1,054 | €154 | -€899 | -85.3% |
| Furniture and vehicles | 24 | €23,971 | €46,177 | +€22,206 | +92.6% |
| Financial fixed assets | 28 | €30,000 | - | -€30,000 | |
| Current assets | 29/58 | €106,845 | €154,129 | +€47,284 | +44.3% |
| Stocks and contracts in progress | 3 | €11,050 | €10,210 | -€840 | -7.6% |
| Stocks | 30/36 | €11,050 | €10,210 | -€840 | -7.6% |
| Amounts receivable within one year | 40/41 | €57,758 | €47,916 | -€9,843 | -17.0% |
| Trade receivables | 40 | €50,071 | €44,622 | -€5,449 | -10.9% |
| Other amounts receivable | 41 | €7,687 | €3,294 | -€4,393 | -57.1% |
| Cash at bank and in hand | 54/58 | €29,279 | €95,965 | +€66,686 | +228% |
| Deferred charges and accrued income | 490/1 | €8,758 | €38 | -€8,719 | -99.6% |
| Total equity and liabilities | 10/49 | €161,871 | €200,461 | +€38,591 | +23.8% |
| Equity | 10/15 | €134,365 | €153,122 | +€18,757 | +14.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €52,272 | €52,272 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €42,272 | €42,272 | = | 0.0% |
| Profit (loss) carried forward | 14 | €75,893 | €94,649 | +€18,757 | +24.7% |
| Amounts payable | 17/49 | €27,505 | €47,339 | +€19,834 | +72.1% |
| Amounts payable after more than one year | 17 | - | €7,284 | +€7,284 | |
| Financial debts | 170/4 | - | €7,284 | +€7,284 | |
| Amounts payable within one year | 42/48 | €27,505 | €40,055 | +€12,550 | +45.6% |
| Current portion of amounts payable after more than one year | 42 | - | €4,924 | +€4,924 | |
| Trade debts | 44 | €16,672 | €7,269 | -€9,403 | -56.4% |
| Suppliers | 440/4 | €16,672 | €7,269 | -€9,403 | -56.4% |
| Taxes, remuneration and social security | 45 | €25 | €14,029 | +€14,004 | +56,016% |
| Taxes | 450/3 | €25 | €12,529 | +€12,504 | +50,016% |
| Remuneration and social security | 454/9 | - | €1,500 | +€1,500 | |
| Other amounts payable | 47/48 | €10,809 | €13,833 | +€3,025 | +28.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,251 | €8,798 | +€5,547 | +171% |
| Other operating charges | 640/8 | €2,040 | €6,721 | +€4,682 | +230% |
| Gross operating margin | 9900 | €690 | €38,097 | +€37,407 | +5,423% |
| Operating profit (loss) | 9901 | -€4,601 | €22,578 | +€27,179 | |
| Financial income | 75/76B | €431 | €1,199 | +€767 | +178% |
| Recurring financial income | 75 | €431 | €1,199 | +€767 | +178% |
| Financial charges | 65/66B | €129 | €1,082 | +€953 | +739% |
| Recurring financial charges | 65 | €129 | €1,082 | +€953 | +739% |
| Profit (loss) for the period before taxes | 9903 | -€4,299 | €22,695 | +€26,993 | |
| Income taxes | 67/77 | €495 | €3,938 | +€3,442 | +695% |
| Profit (loss) for the period | 9904 | -€4,794 | €18,757 | +€23,551 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,794 | €18,757 | +€23,551 |
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 25 October 2026 via checked.be.