CHAUFFAGE CONCEPT: 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 CONCEPT
Largest movements
- Cash -€9,843
down €9,843 (-15.5%), from €63,540 to €53,697
mainly Receivables within one year (-€7,342) and Tax, wage and social debts (-€2,500)
- Receivables within one year +€7,342
up €7,342 (+83.9%), from €8,746 to €16,088
of which Trade receivables: +€4,547
- Tangible fixed assets +€1,038
up €1,038 (+8.0%), from €12,957 to €13,996
of which Plant, machinery and equipment: +€1,350
- Tax, wage and social debts -€2,500
no longer reported in 2025 (was €2,500)
- Gross operating margin -€9,080
down €9,080 (-73.5%), from €12,352 to €3,272
- Taxes -€5,516
down €5,516 (-83.5%), from €6,607 to €1,091
- Depreciation -€1,997
down €1,997 (-76.6%), from €2,609 to €612
- Financial income -€1,044
down €1,044 (-59.5%), from €1,755 to €711
- Financial charges +€153
up €153 (+82.9%), from €184 to €337
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 | €89,123 | €87,547 | -€1,577 | -1.8% |
| Fixed assets | 21/28 | €12,957 | €13,996 | +€1,038 | +8.0% |
| Tangible fixed assets | 22/27 | €12,957 | €13,996 | +€1,038 | +8.0% |
| Land and buildings | 22 | €11,967 | €11,733 | -€233 | -1.9% |
| Plant, machinery and equipment | 23 | €912 | €2,262 | +€1,350 | +148% |
| Furniture and vehicles | 24 | €79 | - | -€79 | |
| Current assets | 29/58 | €76,166 | €73,551 | -€2,615 | -3.4% |
| Stocks and contracts in progress | 3 | €1,000 | €1,000 | = | 0.0% |
| Stocks | 30/36 | €1,000 | €1,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €8,746 | €16,088 | +€7,342 | +83.9% |
| Trade receivables | 40 | €7,198 | €11,746 | +€4,547 | +63.2% |
| Other amounts receivable | 41 | €1,547 | €4,342 | +€2,795 | +181% |
| Cash at bank and in hand | 54/58 | €63,540 | €53,697 | -€9,843 | -15.5% |
| Deferred charges and accrued income | 490/1 | €2,880 | €2,767 | -€114 | -4.0% |
| Total equity and liabilities | 10/49 | €89,123 | €87,547 | -€1,577 | -1.8% |
| Equity | 10/15 | €83,646 | €84,488 | +€842 | +1.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €50,709 | €51,549 | +€840 | +1.7% |
| Distributable reserves | 133 | €50,709 | €51,549 | +€840 | +1.7% |
| Profit (loss) carried forward | 14 | €26,737 | €26,739 | +€2 | 0.0% |
| Amounts payable | 17/49 | €5,477 | €3,058 | -€2,419 | -44.2% |
| Amounts payable within one year | 42/48 | €5,375 | €3,021 | -€2,354 | -43.8% |
| Trade debts | 44 | €1,187 | €613 | -€573 | -48.3% |
| Suppliers | 440/4 | €1,187 | €613 | -€573 | -48.3% |
| Taxes, remuneration and social security | 45 | €2,500 | - | -€2,500 | |
| Taxes | 450/3 | €2,500 | - | -€2,500 | |
| Other amounts payable | 47/48 | €1,688 | €2,407 | +€719 | +42.6% |
| Accrued charges and deferred income | 492/3 | €103 | €38 | -€65 | -63.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,609 | €612 | -€1,997 | -76.6% |
| Other operating charges | 640/8 | €1,214 | €1,101 | -€114 | -9.4% |
| Gross operating margin | 9900 | €12,352 | €3,272 | -€9,080 | -73.5% |
| Operating profit (loss) | 9901 | €8,528 | €1,559 | -€6,969 | -81.7% |
| Financial income | 75/76B | €1,755 | €711 | -€1,044 | -59.5% |
| Recurring financial income | 75 | €1,755 | €711 | -€1,044 | -59.5% |
| Financial charges | 65/66B | €184 | €337 | +€153 | +82.9% |
| Recurring financial charges | 65 | €184 | €337 | +€153 | +82.9% |
| Profit (loss) for the period before taxes | 9903 | €10,099 | €1,933 | -€8,166 | -80.9% |
| Income taxes | 67/77 | €6,607 | €1,091 | -€5,516 | -83.5% |
| Profit (loss) for the period | 9904 | €3,492 | €842 | -€2,650 | -75.9% |
| Transfer from tax-exempt reserves | 789 | €8,298 | - | -€8,298 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,790 | €842 | -€10,948 | -92.9% |
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 28 October 2026 via checked.be.