CHAUFFAGE CORNET: 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 CORNET
Largest movements
- Receivables within one year +€9,272
up €9,272 (+4.4%), from €208,724 to €217,995
of which Trade receivables: +€8,487
- Cash +€3,445
up €3,445 (+565.5%), from €609 to €4,054
mainly Short-term financial debts (+€8,073) and Trade debts (+€6,059)
- Short-term financial debts +€8,073
new in 2025: €8,073
- Trade debts +€6,059
up €6,059 (+35.6%), from €17,007 to €23,066
- Reserves -€4,000
down €4,000 (-1.8%), from €220,660 to €216,660
of which Distributable reserves: -€4,000
- Tax, wage and social debts -€3,534
down €3,534 (-83.4%), from €4,238 to €704
- Other debts +€3,288
up €3,288 (+10.7%), from €30,798 to €34,086
- Gross operating margin +€16,669
up €16,669, from -€9,662 to €7,007
- Financial charges +€824
up €824 (+92.5%), from €890 to €1,714
- Depreciation +€405
up €405 (+8.3%), from €4,876 to €5,281
- Other operating charges -€309
down €309 (-7.3%), from €4,225 to €3,916
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.
Cash bridge derived
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 | €292,052 | €301,849 | +€9,796 | +3.4% |
| Fixed assets | 21/28 | €78,004 | €76,126 | -€1,878 | -2.4% |
| Tangible fixed assets | 22/27 | €77,908 | €76,029 | -€1,878 | -2.4% |
| Land and buildings | 22 | €73,231 | €69,965 | -€3,266 | -4.5% |
| Plant, machinery and equipment | 23 | €140 | - | -€140 | |
| Furniture and vehicles | 24 | - | €693 | +€693 | |
| Other tangible fixed assets | 26 | €4,537 | €5,371 | +€835 | +18.4% |
| Financial fixed assets | 28 | €97 | €97 | = | 0.0% |
| Current assets | 29/58 | €214,048 | €225,723 | +€11,675 | +5.5% |
| Stocks and contracts in progress | 3 | €2,225 | €1,200 | -€1,025 | -46.1% |
| Stocks | 30/36 | €2,225 | €1,200 | -€1,025 | -46.1% |
| Amounts receivable within one year | 40/41 | €208,724 | €217,995 | +€9,272 | +4.4% |
| Trade receivables | 40 | €162,620 | €171,107 | +€8,487 | +5.2% |
| Other amounts receivable | 41 | €46,104 | €46,888 | +€785 | +1.7% |
| Current investments | 50/53 | €1,488 | €1,397 | -€92 | -6.2% |
| Cash at bank and in hand | 54/58 | €609 | €4,054 | +€3,445 | +565.5% |
| Deferred charges and accrued income | 490/1 | €1,002 | €1,077 | +€75 | +7.5% |
| Total equity and liabilities | 10/49 | €292,052 | €301,849 | +€9,796 | +3.4% |
| Equity | 10/15 | €240,009 | €235,919 | -€4,090 | -1.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €220,660 | €216,660 | -€4,000 | -1.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €218,800 | €214,800 | -€4,000 | -1.8% |
| Profit (loss) carried forward | 14 | €749 | €659 | -€90 | -12.0% |
| Amounts payable | 17/49 | €52,044 | €65,930 | +€13,886 | +26.7% |
| Amounts payable within one year | 42/48 | €52,044 | €65,930 | +€13,886 | +26.7% |
| Financial debts | 43 | - | €8,073 | +€8,073 | |
| Credit institutions | 430/8 | - | €8,073 | +€8,073 | |
| Trade debts | 44 | €17,007 | €23,066 | +€6,059 | +35.6% |
| Suppliers | 440/4 | €17,007 | €23,066 | +€6,059 | +35.6% |
| Taxes, remuneration and social security | 45 | €4,238 | €704 | -€3,534 | -83.4% |
| Taxes | 450/3 | €4,238 | €704 | -€3,534 | -83.4% |
| Other amounts payable | 47/48 | €30,798 | €34,086 | +€3,288 | +10.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,876 | €5,281 | +€405 | +8.3% |
| Other operating charges | 640/8 | €4,225 | €3,916 | -€309 | -7.3% |
| Non-recurring operating charges | 66A | €316 | €45 | -€271 | -85.7% |
| Gross operating margin | 9900 | -€9,662 | €7,007 | +€16,669 | |
| Operating profit (loss) | 9901 | -€19,078 | -€2,235 | +€16,843 | +88.3% |
| Financial income | 75/76B | €16 | €12 | -€3 | -20.8% |
| Recurring financial income | 75 | €16 | €12 | -€3 | -20.8% |
| Financial charges | 65/66B | €890 | €1,714 | +€824 | +92.5% |
| Recurring financial charges | 65 | €890 | €1,714 | +€824 | +92.5% |
| Profit (loss) for the period before taxes | 9903 | -€19,953 | -€3,937 | +€16,016 | +80.3% |
| Income taxes | 67/77 | €160 | €153 | -€6 | -4.0% |
| Profit (loss) for the period | 9904 | -€20,113 | -€4,090 | +€16,023 | +79.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,113 | -€4,090 | +€16,023 | +79.7% |
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 12 October 2026 via checked.be.